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Passing Audits and Annual Examinations

In: China Business 2.0

Author

Listed:
  • Henk R. Randau
  • Olga Medinskaya

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.

Suggested Citation

  • Henk R. Randau & Olga Medinskaya, 2015. "Passing Audits and Annual Examinations," Management for Professionals, in: China Business 2.0, edition 127, chapter 27, pages 139-144, Springer.
    • Handle: RePEc:spr:mgmchp:978-3-319-07677-5_27
    DOI: 10.1007/978-3-319-07677-5_27
    as

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