The purpose of this project was to audit various types of unregistered responsible enterprises and to understand the shortage or relationship between the reporting volume from up-stream manufacturers of containers and down-stream enterprises of containers. The implementing period of this project was from April 3, 2009 to March 31, 2010, primarily divided into two examining operation, unregistered responsible enterprises, and down-stream unregistered responsible enterprises of container manufacturer. The project has reached its goals as follows: (1) the audit of unregistered: the noticed and audited numbers were 349 responsible enterprises, with the achieving rate of 100%. The audited shortage was amounted to NTD38,905,407, with E/P ratio and achieving rate of 3.83 times and 128%, respectively. There were 95% of audited enterprises, which stated that “they were not aware of being under controlling list by regulations.” Most of them were small- size enterprises with insufficient information. It is strongly recommended that education of related regulations/law to these enterprises is required. (2) the audit of down-stream unregistered responsible enterprises: the noticed and audited numbers were 201 enterprises, with the achieving rate of 101%. The audited shortage was amounted to NTD1,923,022. It was found that the audited enterprises had no idea about the related regulations/laws, which required them to register. Another reason might be that the containers, sold by these enterprises, were then beyond control, because they were not in the controlling list. There were two study seminars held under this project, which educated all the personnel involved in this project to fully understand the purpose, procedures, related regulations/laws and auditing operation of this project. That enhanced the audit efficiency and quality of this project