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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 24 Audit documentation is evidence of whether a CPA has duly fulfilled professional responsibilities, and is the basis upon which an audit report is prepared and audit opinions are expressed. All opinions, facts and figures presented in an audit report shall be supported by sufficient, competent and relevant evidence in the audit documentation.