Ministry of Finance, Specific Independent Audit Guidelines No. 26: Attendance at Physical Inventory Counting

财政部独立审计具体准则第26号－存货监盘

March 31, 2002 | BY

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Detailed regulations for accountants completing the physical inventory counting of the audited unit.

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Issued: March 5 2002

Effective: July 1 2002
Applicability: For the purposes of the Guidelines, "attendance at physical inventory counting" refers to the attendance of a certified