. - Establish the working group to scrutinize the completeness and appropriateness of audit manual and audit procedures as required by the auditing standards. The auditors and EQCRs involvement is insufficient
assistants. The turnover rate of audit assistants can be used to scrutinize the adequacy of staff within each audit firm. It can also be used in human resources planning, as in the recruitment, the task
of interest are as follows: (1) Senior and junior staff turnover rate The AQIs on senior and junior staff turnover rate can be used to scrutinize the adequacy of staff within each audit firm. It can