This audit sounds very like the one on the Korean B747 Classic fleet a few years back. Many of the same phrases are in there. The same basic issue of crews being threatened by managment if they try to make a good airmanship decision that might cost a few pennies.
I have to admit, when I read the Korean audit I partly put it down to the culture of that part of the world. It appears that is misguided here is a western airline with exactly the same attitudes and problems.