engagement in occupations will be abolished or revised to lessen burdens on people. By doing so, methods used must be done with speed, transparency and low costs with participation of all related parties.

to livelihoods or engagement in occupations will be abolished or revised to lessen burdens on people. By doing so, methods used must be done with speed, transparency and low costs with participation of

necessary or do not keep pace with situations or remain obstacles to livelihoods or engagement in occupations will be abolished or revised to lessen burdens on people. By doing so, methods used must be done

businesses; (3) allow auditors working as an engagement partner of commercial banks to file an application for approval with the SEC Office, disregarding the requirement that such auditors have to perform

engagement team members; for example, establishing the minimum involvement hours in each engagement for partners, managers and EQCRs, requiring the engagement team members to consult with subject matter

engagement partner and EQCR involvement are appropriate and sufficient. Audit staff in most audit firms are required to keep records of their work hours in the system or relevant forms. For 2015 inspections

, please provide us the results and check whether there is any corrective action for negative result. E Assignment of Engagement Teams 1 Does the firm have policies and procedures to monitor the workload and

regulations. The reviewed laws and regulations that are not necessary or do not keep pace with situations or remain obstacles to livelihoods or engagement in occupations will be abolished or revised to lessen

laws and regulations. The reviewed laws and regulations that are not necessary or do not keep pace with situations or remain obstacles to livelihoods or engagement in occupations will be abolished or

existing laws and regulations. The reviewed laws and regulations that are not necessary or do not keep pace with situations or remain obstacles to livelihoods or engagement in occupations will be abolished