Passing Audits and Annual Examinations

Henk R. Randau and Olga Medinskaya

Chapter 27 in China Business 2.0, 2015, pp 139-144 from Springer

Abstract: Abstract Chinese regulations require an annual statutory audit by external auditors, who evaluate whether financial statements are fairly presented in accordance with the New Chinese Accounting Standards (CAS) in all material aspects. As usual, the verified accounting income forms the basis for determining the taxable income after the according adjustments.

Keywords: Financial Statement Financial Statement; Human Resource; Local Authority; Taxable Income; Great Change (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1007/978-3-319-07677-5_27

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