(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

Company focused on marketing activities and new product launch, such as, Tempura Seaweed Salted Egg and Tinten Seasoned Squid Salted Egg, thereby causing the Company’s market share to reach more than 70

investments in new product launch, e.g., “Tin Ten” seasoned squid with salted egg and “Hinoya” Curry Shop, and as such, the expenses relative to sales during the product launch would be higher than usual. The

-functioned accounting department, equipped with competent staff, as well as a seasoned and independent audit committee to oversee the process. As the function that originates all types of the financial