财政部关于改进和加强企业年度会计报表审计工作管理的若干规定 Provision of Ministry of Finance on Improving and Strengthening the Ad

ent audited by the CPA shall include the merged balance sheet， merged profit charts and profit distributing charts， merged cash-flow charts and annex of accounting statement.

　　To the enterprises that still related to the government， the competent administrative authorities shall examine and collect the annual accounting statements that audited by the CPA and the statements that have been audited may not be audited again.

　　Article 19 Enterprises shall compile annex of the accounting statements in accordance with the provision of Article 14 of Regulation on Report of Enterprises' Financial and Accounting Situation and shall provide， in time without any concealment and fabrication， the documents and information on the accounting documents， accounting books， internal executive system， accounting policy， accounting mode， important sale and purchase contract， important invest and financing contract， assets recombination， reform of the enterprises and other important decisions that happened within the fiscal year of the annual accounting audit to the CPA.

　　Article 20 CPA and accounting firms shall audit the annual accounting statement of enterprises in accordance with the Independent Audit Criteria and other related regulations， and shall pay special attention to the following listed items，

　　（1） Accounts receivable， advances to suppliers， the yeas of other receivables and its main debtor， provisions for bad debts，

　　（2） Inventory evaluation， provision for loss of inventory， inventory for more than 3 years

　　（3） Main content of deferred assets and intangible assets， provision of amortization and provision for loss of intangible assets

　　（4） Projects of long-term invest of equity， holding share， accounting methods， provision for loss and confirmation of loss of investment

　　（5） Main types， depreciable life， appraisal method of depreciation and provision for loss of the fixed assets，

　　（6） Main project and the investment situation of construction in progress， provision for loss of the construction in progress

　　（7） Accounts payable， advances for custom

ers， amount and creditors for more than 3 years

　　（8） Items of taxation， tax ratio， amount of current year， annual balance， item of incoming tax change

　　（9） Export refund declaration and result， policy of tax deduct and abatement， appropriation and using of the financial capital

　　（10） Assets for securities， futures， exchange deal， confirmation of loss and profit and floatation of profit and loss

　　（11） Adjustment reason and amount of undistributed profit at beginning of year， policy and executive situation of profit appropriation and distribution

　　（12） Contingent matters like provide cover， outstanding lawsuit and arbitration

　　（13） Policy and executive situation of recombination of assets or credit， reform of enterprise， equity transaction and influence for annual accounting statement

　　（14） Wage system， situation of establishing， and execution of housing， medical care and aged providing.

　　（15） Competent authorities and other items consigned by the consignee

　　Chapter IV Administration of Annual Accounting Statement Audit of Enterprise

　　Article 21 Enterprises that was made audit report that has reservation， no opinion or deniable opinion shall expatiate the altered items at the beginning of the year or the information of adoption of the audit advice to the CPA that audit the accounting statement and shall provide relevant information

　　Article 22 CPA shall report and require enterprises to alter the incorrectness and mistake in accounting that found out in auditing in accordance with the relevant provisions.

　　CPA shall reflect in his report the exposition of the affiliated notes to the annual accounting statements of enterprises， especially the demurral of items listed in Article 19， or the enterprises did not alter according to the audit advice， or the other important items.

　　Article 23 In the case the enterprise do not provide necessary financial and accounting materials or other relevant materials， or do not give enough cooperation resulting in that audit can not be made normally as scheduled， CPA shall handle the situation in accordance with the provisions in the Independent Audit Criteria and make essential explanation in the audit report.

　　Article 24 Enterprises shall offer the warrant documents of reform and detailed implement plan in the case of carry out system reform including consolidation， dividing， revamping， reforming， MOB， altering the distribution system， housing， medical care and aged-providing.

　　CPA shall pay enough attention to the matter that if the reform measures of enterprises conform to the provisions concerning assets and financing， taxation and accounting， and shall reflect in the audit report the insufficiency of exposing and disobeying of the provisions.

　　Article 25 Enterprises shall timely provide， in the course of cooperating with the CPA to make the annual accounting audit， the internal control system of managing decision making， operation flow， incoming and payment of capital， loss cancel and other relevant matters.

　　CPA shall make effective communication with the consigner and make management proposal in accordance with relevant provisions on the important loophole that influence assets safety and truthfulness of internal control accounting information.

　　Article 26 Conglomerate shall provide， in the course of cooperating with the CPA to make the amalgamated annual accounting statement audit， detailed information relevant to the amalgamated accounting statement including manuscript of merge， check material of associated transaction， alternation material of internal unified accounting policy of the conglomerate， consolidation countervail material and countervail material of the previous year of amalgamating.

　　CPA shall pay enough attention to the scope o consolidation， consolidation countervailing item and measure of countervailing，

and shall examine the legality of the making of amalgamated accounting statement.

　　Article 27 CPA and accounting firm shall make the audit report in accordance with the Independent Accounting Criteria and other regulations within the promissory time after the field audit. Enterprise shall not incite or force the CPA and accounting firms to make unfaithful or incorrect audit advice， and shall not make other unreasonable requirements.

　　Article 28 Leading accounting firm that consigned by the conglomerate shall harmonize all the participating accounting firms to implement the collectivity audit plan， take in charge of quality control of the audit， make the collective audit report and bear the audit responsibility.

　　Accounting firms consigned by the conglomerate shall cooperate with the leading accounting firm to compile and implement the collectivity audit plan， make audit report on concerning part and bear relevant audit responsibility.

　　Chapter V Administration of Audit Report

　　Article 29 Audit report of annual accounting statement of enterprises shall offer explanation of audit result including the following listed items，

　　（1） Enterprises that were audited

　　（2） Adjustment of difference of the previous audit

　　（3） Matters that were not adjusted of current year

　　（4） Matters that were not confirmed of current year

　　（5） Other matters that CPA calls a need to explain or reflect

　　The leading accounting firm shall offer the list of participating accounting firms and the type of audit report in its report of audit result.

　　Article 30 Leading accounting firm shall reflect collectively the audit result of all the participating accounting firms in the audit report it makes.

　　The leading accounting firm shall， in the course of making the collectivity audit report， take the influence of the consolidated accounting statement of conglomerate into account and then decide the type of audit report in the case that the accounting statements regarding the subsidiary company were given reservations， no advice or negative advice.

　　Article 31 Enterprises shall report the audit report and the annual accounting statement to the competent financial authorities， investors and other relevant departments in accordance with the provisions.

　　Conglomerate shall report the audit report and the amalgamated annual accounting statement before April 20 of the following year. The conglomerate in accordance with the relevant provisions shall decide the reporting deadline of subsidiary companies that listed in the scope of amalgamated accounting statement.

　　Article 32 The competent administrative authorities shall instruct the enterprises improve financing control or adjust the account after the examination of the audit report made by the accounting firm that has reservation.

　　Article 33 Enterprises shall give a presentation of related situation and advice of compiling annual accounting statement in the case that the accounting firms give an audit report that has reservation， no opinion or negative opinion.

　　The competent administrative authorities in accordance with relevant provisions and respective situation of the enterprises shall inspect on the quality of accounting information， set accounting system to right and give penalties in accordance with the law or regulations like Accounting law of People's Republic of China and Regulation on Financial and Accounting Report of Enterprises.

　　Chapter VI Financial Supervision

　　Article 34 Competent administrative authorities shall

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