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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 23 A CPA engaged to perform an audit of financial statements shall faithfully make a record of actions taken pursuant to these Regulations, and compile the record, together with relevant audit evidence obtained, into audit documentation.