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Consultation of Enterprise Registration |
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Accounting and Taxation |
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Entry Visas and Residence Services |
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Auditing and Capital Verification |
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GZ Tianhe Office: Rm.1603
West Tower,Xingchen Building, 172 Huasui Rd., Zhujiang New Town, Guangzhou,
China |
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Rm. 23A8L, 24 floor, DaXin Building 538 Dezhengbei
Rd., Yuexiu District, Guangzhou |
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SZ Futian Office: Rm.9D,
Dangui Pavilion, Huamaoxin Garden, 7001 Honglixi Rd., Futian District,
Shenzhen
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DG Nancheng Office: Rm. Rm.
A1008 Bai An Center, First International Building Phase II, Yuan Mei
Dong Rd., Nan Cheng District, Dongguan |
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E-mail:
info@gzcsg.com |
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You are here：Tax accounting> > |
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What is the general situation of the audit profession in China?
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Reading :1330 Foundation time:2011-1-3 Refresh time :2011-1-3 |
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To facilitate state reform and open policy, the 1982 Constitution of the People’s Republic of China set up the foundation of auditing profession in China. Over the past decades, audit has played a very important role in maintaining state financial and economic order and strengthening the construction of uncorrupted governments.
The promulgation of the Audit Law in 1994 is a milestone of auditing profession in China. It regulated various aspects relating to auditing business. As of the end of 2003, there were over 4700 accounting firms, more than 60,000 practicing CPAs and 70,000 non-practicing CPAs in mainland China.
There are three contents should be included in an audit report in China
a) Auditor's opinion
b) Audited financial statements(balance sheet, income statement, cash flow statement, profit distribution statement, employee insurance details, tax payment details and foreign exchange statement)
c) Explanation to each item on the audit report
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Source:Guangzhou Cucheng Service Group
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Tax Instruction
