Independent Audit Specific Standards No. 7. Audit Report: Audit Report

Author: Chinese Institute of Certified Public Accountants
Publisher:
Publishing Date: 2003-07-01
Features: To regulate the professional practice of certified public accountants, improve the quality of professional practice, safeguard the public interest, and promote the healthy development of the socialist market economy, the Chinese Institute of Certified Public Accountants has revised "Independent Audit Specific Standard No. 7—Audit Report" and "Independent Audit Specific Standard No. 17—Going Concern," and drafted "Independent Audit Specific Standard No. 28—Communication Between Predecessor and Successor Certified Public Accountants." After approval by the Ministry of Finance, it is now hereby promulgated and shall come into effect on July 1, 2003.