Monitoring and enforcing compliance with auditing standards

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orate governed under rule 3, the Authority may: - (a)  review working papers (including audit plan and other audit documents) and communications related to the audit; (b)  evaluate the sufficiency of the quality control system of the auditor and the manner of documentation of the system by the auditor; and (c)  perform such other testing of the audit, supervisory, and quali....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....omplainces on its website and in such other manner as it considers fit, unless it has reasons not to do so in the public interest and it records the reasons in writing. (6) The Authority shall not publish proprietary or confidential information, unless it has reasons to do so in the public interest and it records the reasons in writing. (7) The Authority may send a separate report containing....