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Asia-Pacific

China Improves Audit Practices, Boosts Independence

New law prohibits the entities being audited from refusing to provide information, delaying such provision, and submitting false information.

China’s National People’s Congress is consulting on a draft audit law that will expand coverage of and strengthen supervision over audit practices in the country. The law emphasises the need for audit firms to perform their audits honestly, with due care, and professionalism. Audit firms must also strengthen supervision over…

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