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.
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Randau, H.R., Medinskaya, O. (2015). Passing Audits and Annual Examinations. In: China Business 2.0. Management for Professionals. Springer, Cham. https://doi.org/10.1007/978-3-319-07677-5_27
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DOI: https://doi.org/10.1007/978-3-319-07677-5_27
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