第二十一条注册会计师执行审计业务,必须按照执业准则、规则确定的工作程序出具报告。

第二十一条注册会计师执行审计业务,必须按照执业准则、规则确定的工作程序出具报告。的英文翻译

基本释义

• The certified public accountants must, in carrying out audit services, produce audit reports in accordance with the audit procedures set in the professional standards and rules.