Attestation service on financial reporting provided by CPAs reduces information asymmetry between public companies and investors, and is thus one of the most important external supervision mechanisms as well as the foundation of the well-functioned capital markets. Audit quality is highly relevant to the credibility of financial reports and public interest, as competent authority of CPAs, the FSC will continue to strengthen the supervision of CPA firms and assist them to improve audit quality.
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5134
Update：
2021-12-02