Issued: March 5 2002
Effective: July 1 2002
Applicability: For the purposes of the Guidelines, "external confirmation" refers to the procedures by which a registered accountant sends confirmation requests in the name of a work unit that is being audited to third parties and evaluates the replies thereto in order to verify the work unit's account balances or other information that may affect the financial statements of the work unit (Article 2).
Ministry of Finance, Specific Independent Audit Guidelines No. 27: External Confirmation
财政部独立审计具体准则第27号－函证
Procedures and criteria for external confirmation.
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