Issued: March 5 2002
Effective: July 1 2002
Applicability: "Review of financial statements" refers to the process by which a registered accountant acting on engagement by a
Ministry of Finance, Practice of Independent Auditing Announcement No.10: Review of Financial Statements
财政部独立审计实务公告第10号-会计报表审阅
Professional due diligence for accountants in performing financial statements review.
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