(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

disruptions Examples of emergency incidents are classified into a group for clearness and being a guideline for intermediaries for analysing possible impacts of various crises in order to specify more extensive

emergency incidents which may cause major operational disruptions Examples of emergency incidents are classified into a group for clearness and being a guideline for intermediaries for analysing possible

this regard, for the purpose of complying with such rules, the SEC Office is empowered as follows: (a) to issue detailed rules for the purpose of sufficient clearness in order that any approved person