Does the audit report have to be accompanied by the annual inspection records of certified public accountants?

Yes, China's audit report refers to a written document in which certified public accountants express their audit opinions on whether the financial statements are prepared on the basis of financial reporting in all major aspects and reflect fairly on the basis of auditing standards and audit work. If you want to learn about accounting, you can learn about Dongao Accounting online. Click to ask more accounting questions >>

Audit report is a written document in which certified public accountants express their practical opinions on whether the financial statements are prepared in accordance with the basis of financial reporting in all major aspects and achieve fair reflection. Therefore, certified public accountants should attach the audited financial statements to the audit report, so that users of financial statements can correctly understand and use the audit report and prevent the audited entity from changing or changing the audited financial statements.

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