On the other hand, it can also be objective factors: immaturity of social auditing profession, unusefulness of work procedure, imperfect laws and regulations.
A surveillance audit is carried out once a year within the three-year validity period and recertification audit will be conducted at the expiry of the three-year period.
Abstract: The existing issues such as multi- clientage and deficiency, in adequencies of each clientage in audit remain an important cause of non - regulated market for listed companies.