Issued: December 22 2001
Effective: as of date of issue
Interpreting authority: China Securities Regulatory Commission
Applicability: For the purposes of the Rules, an "audit opinion is that which is not standard and unqualified" means an audit opinion that is not a standard unqualified audit opinion, namely an unqualified opinion with explanatory notes, a qualified opinion (including qualified opinion with explanatory notes), a disclaimer of opinion or an adverse opinion (Article 2).
China Securities Regulatory Commission, Compilation Rules for Information Disclosures by Companies That Offer Securities to the Public No.14 ?Audit Opinions That Are Not Standard and Unqualified and the Handling of Relevant Matters
中国证券监督管理委员会公开发行证券的公司信息披露编报规则第14号 ﹣非标准无保留审计意见及其涉及事项的处理
The auditing standard for registered accountants compiling financial report of a listed company.
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