Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.

第六条注册会计师应当获取充分、适当的审计证据，以得出合理的审计结论，作为形成审计意见的基础。

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What characteristic on earth does the market effect of audit opinions has? Until now there are no a unanimous conclusion on this question in either foreign or domestic documents.

有关审计意见的市场效应究竟有何特点，目前国内外文献均未取得一致的结论，分析其原因主要是研究方法和样本选取上的差异所致。

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This article analyzes main risks that exist in the course of bankruptcy audit and draws the following conclusion: first, the bankrupt audit is one higher risk audit service;

通过分析破产审计过程中存在的主要风险，得出以下结论：第一，破产审计是一项风险较高的审计业务；

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The latter, said the IRS. In fact, at the conclusion of the audit, the IRS auditor explained two numbers: The first was the taxes due if the taxpayer agreed to settle and start treating workers as employees prospectively.

FORBES: Careful: You Can't Renege On Settlement With IRS