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Article NO. Content

Title：

Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant  CH

Amended Date： 2022.12.27 
Article Content Content Search Article No. Search Amended Article Legislative History Chinese
Article 19 General procedures for auditing financial statements shall be in accordance with these Regulations and the Standards on Auditing; provided that such procedures may be amended with addition or deletion adapted to specific industrial features or actual needs and applicable laws and regulations. When necessary, new auditing procedures may be compiled based on the amendment with reasons provided in the audit documentation.