The financial accounting report in the annual report must be audited by an accounting firm qualified to audit securities and futures business activities.
年度报告中的财务会计报告应当经具有证券、期货相关业务资格的会计师事务所审计。
2
CPA's auditreport includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.