complication of the case, documents and evidence received from the complainant, including the clarification of the person(s) against whom the complaint is filed, and whether an explanation is sufficient for

and international economic situation, political situation, household debts as well as demand-supply imbalance. In Q2/2019, the LTV (Loan to Value) measures are enforced. Business operators thus need to

clearly reflect its importance in the way that they compensate their audit partners. Imbalance between human resources and workloads Shortage of human resources in audit professions has been such a constant