2, the characteristics of the audit report:
(1) refers to the auditing work performed by certified public accountants in accordance with China Auditing Standards (hereinafter referred to as Auditing Standards).
(2) Only certified public accountants can issue audit reports based on the implementation of audit work.
(3) It is the responsibility of the certified public accountant to perform the business agreement by expressing opinions on the financial statements.
(4) A certified public accountant shall issue a written audit report.