entities conform to accounting standards, auditing can no longer relies only on individuals but also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable
law governing securities and exchange; cooperating with and facilitating the SEC 's representative in inspecting the audit quality control system; providing an explanation or submitting any other
law governing accounting professions, and additionalregulations prescribed by the law governing securities and exchange, cooperating with and facilitating the SEC in inspecting the audit quality control
additionalregulations prescribed by the law governing securities and exchange, cooperating with and facilitating the SEC in inspecting the audit quality control system, and providing explanation or submitting any other