(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional

100% of paid-up capital Nature of Business: Distributor of tire and tube for bicycle and motorcycle under FKR brand which produced by NDR since 2004. 11 Company Name: GCB Trading Sdn. Bhd. (“GCB

bicycle and motorcycle under FKR brand which produced by NDR since 2004. Company Name: GCB Trading Sdn. Bhd. (“GCB”) Address: 332A-19, 19 th Floor, Plaza Ampang City, Jalan Ampang, 50450 Kuala Lumpur

: Distributor of tire and tube for bicycle and motorcycle under FKR brand which produced by NDR since 2004. Company Name: GCB Trading Sdn. Bhd. (“GCB”) Address: 332A-19, 19 th Floor, Plaza Ampang City, Jalan

) CHEONG CHEE LENG Shareholders’ List : FKRMM’ owned 3,000,000 shares or equals to 100% of paid-up capital Nature of Business: Distributor of tire and tube for bicycle and motorcycle under FKR brand which