(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

consolidated financial statements. The revision was to recognize the gain on disposal of investment in the subsidiary to equity attributable to shareholders of the parent in the consolidated financial statements

(Public Organization) (DGA) on 6 December 2023. The Digital Government Awards recognize the digital transformation excellence of governmental organizations. This year, the SEC received the Runner-up Award

expanding distribution channel. 1.3) Revenue from selling of real estate increase 80. 83 million baht or 100% due to its subsidiaries start to recognize revenue from selling of real estate. 1.4) Revenue from

. which is held 51% by the Company starts to recognize revenue. 1.3) Revenue from Real Estate Development increase THB 80.79 million due to starting of revenue recognition of the subsidiary. 1.4) Revenue

marketing activities. 1.3) Revenue from selling of real estate increase 62 . 6 7 million baht or 100% due to its subsidiaries start to recognize revenue from selling of real estate. 1.4) Revenue from

of 2018 to 542.45 million Baht for the year of 2019, representing 56.71 percent, due to recognize revenue according to success of the production line project. - Cost of sales increased from 319.67

baht for the first quarter of 2019, representing 43.87 percent, which is a result of the ability to deliver the work that are postponed from the previous year to more customers and recognize revenue

increase recognize revenue from selling of real estate. 1.4) Revenue from Banquet Room and Restaurant increase THB 28.53 million. And revenue from property for rental decrease THB 8.27 million due to the

and cloudy sky from April to June 2018 1.3) Revenue from Real Estate Development decrease THB 62.67 million due to the Quarter 2/2018 its subsidiaries cannot recognize revenue from selling of real