Abstract: . . .  control review that are in need of improvement. We expect that JICPA 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 that we could not have accomplished this study and evaluation without the voluntary and positive cooperation of JICPA.  . . .
. . .  specific areas in JICPA’s quality control review that are in need of improvement. We expect that JICPA 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 that we could not have accomplished this study and evaluation without the voluntary and positive . . .
. . .  proportion of the firm’s total fees. 5. JICPA should improve the communication and cooperation between its Quality Control Committee and other related committees within JICPA that have useful information relating to quality control in cases of improper audits, in order to enhance the effectiveness of the quality control review. Conclusion Through this study and evaluation, CPAAOB was able . . .
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