With the aim to strengthen the audit process, adopt by parliament a statutory amendment of the Audit Service Act 2014 and implementing regulations, as follows: 
(i) to strengthen the implementation of ASSL recommendations with a detailed provision which includes the obligation of auditees to provide justification or explanation, issue a timeline, assign staff and agree to an ongoing engagement process with the ASSL. (Section 93 Audit Service Act) (ii) to strengthen compliance during the audit process by extending the power to withhold salaries of vote controllers for non-submission of financial statements to the verification and explanation stage (Sections 11 & 12 Audit Service Act 2014).  
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