The Chinese Institute of Certified Public Accountants, Chinese Certified Public Accountants Practice Standard Guidelines No.5 - Audit Reports (Trial Implementation)

中国注册会计师协会中国注册会计师执业规范指南第5号﹣审计报告 (试行)

June 02, 2003 | BY

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Issued: May 13 2003Effective: July 1 2003Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit…

Clp Reference: 3120/03.05.13 Promulgated: 2003-05-13 Effective: 2003-07-01

Issued: May 13 2003
Effective: July 1 2003

Main contents: The Guidelines describe each major element (e.g. opening paragraph, opinion paragraph) of an audit report (Part One). Part Two specifies the circumstances under which an unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion or unqualified opinion with an emphasis of matter shall be issued and a sample of each type is also given. Part Three deals with audit reports on more than one year's financial statements.
Related legislation: Basic Independent Audit Guidelines and Specific Independent Audit Guidelines (No.7): Audit Reports, Apr 14 2003, CLP 2003 No.5 p4

clp reference:3120/03.05.13promulgated:2003-05-13effective:2003-07-01

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