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中华人民共和国注册会计师法(10)

2014-08-15    来源:网络    【      美国外教 在线口语培训

第十八条 注册会计师与委托人有利害关系的,应当回避;委托人有权要求其回避。
Article 18 If there is an interest between a certified public accountant and a client, the certified public accountant shall withdraw; and the client shall have the right to demand that he or she withdraw.

第十九条 注册会计师对在执行业务中知悉的商业秘密,负有保密义务。
Article 19 Certified public accountants shall have the obligation to keep their clients' business secrets they come to know in carrying out their business.

第二十条 注册会计师执行审计业务,遇有下列情形之一的,应当拒绝出具有关报告:
Article 20 In carrying out their audit services, certified public accountants may, under any of the following circumstances, refuse to produce a report to their clients:

(一)委托人示意其作不实或者不当证明的;
(1) The client indicates that they should provide untruthful or improper verification;

(二)委托人故意不提供有关会计资料和文件的;
(2) The client intentionally refuses to provide relevant accounting materials and documents; or

(三)因委托人有其他不合理要求,致使注册会计师出具的报告不能对财务会计的重要事项作出正确表述的。
(3) Due to other unreasonable requirements from the client, the report to be produced by certified public accountants can not provide a correct account of the important items of the financial accounting.



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