What are the qualitative issues in audit conclusions to be clarified by policies and regulations?

Audit conclusions are audit recommendations and audit opinions or decisions made by the auditing organization in audit documents (including audit reports, audit recommendations, audit opinions or audit decisions) that should be implemented by the audited entity. Its characterization of the issue to be used in the policy and regulations to clarify the details are as follows:

Audit institutions should be audited in accordance with the law, and only with the law as a guideline, in order to measure the case of the nature of the error, so that the characterization is accurate. Currently, the formation of a large number of audit conclusions and decisions, many are not originally cited in the article, paragraph and body of the regulations, which affects the quality of the audit conclusions and decisions of the big problem, should be corrected.