2012年4月30日,中注协印发《外商投资企业外方权益确认表审核指导意见》(以下简称《审核指导意见》),对注册会计师执行外商投资企业外方权益确认表审核业务提供专业规范和指导。《审核指导意见》的发布实施,将有助于注册会计师进一步规范外方权益确认表审核工作程序,保证执业质 On April 30, 2012, China AICPA issued the Guidance Opinion on the Examination and Verification of the Confirmation of Foreign Interests of Foreign-invested Enterprises (hereinafter referred to as the “Audit Guidance Opinion”), and provided professional guidance on the auditing of certified public accountants’ rights and interests in foreign-invested enterprises Specification and guidance. The promulgation and implementation of the “Audit Guidance Opinions” will help CPAs further standardize the procedures for auditing the confirmation form of foreign rights and interests and ensure the quality of practicing