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 accountant at the physical inventory counting of the work unit that is being audited to supervise the process and take samples to verify the reliability of the inventory counting (Article 2).
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
Detailed regulations for accountants completing the physical inventory counting of the audited unit.
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