Abstract: . . .  effectiveness of audits. In closing, we would like to note that we could not have accomplished this study and evaluation without the voluntary and positive cooperation of JICPA.  . . .
. . .  like to note that we could not have accomplished this study and evaluation without the voluntary and positive cooperation of JICPA.  . . .
. . .  of audits. In closing, we would like to note that we could not have accomplished this study and evaluation without the voluntary and positive cooperation of JICPA.  . . .
. . .  closing, we would like to note that we could not have accomplished this study and evaluation without the voluntary and positive cooperation of JICPA.  . . .
. . .  recommendations and take remedial action without delay to enhance its quality control review and improve the quality and effectiveness of audits. In closing, we would like to note that we could not have accomplished . . .
. . .  will implement our recommendations and take remedial action without delay to enhance its quality control review and improve the quality and effectiveness of audits. In closing, we would like to note . . .
--1162,6,97,1454,5812