据据中华人民共和国有关涉外法律、法规的规定，中外合资企业合营期满或因其他原因提前终止合营合同，都应依法进行清算。对中外合资企业清算会计报表的审计，是中国注册会计师承办的法定业务之一，也是注册会计师所面临的一项复杂业务。那么，合资企业在完全解散方式下按何程 According to the People’s Republic of China on foreign laws and regulations, Sino-foreign joint ventures or other early termination of the joint venture contract shall be liquidated in accordance with the law. The auditing of the liquidation accounting statements of Sino-foreign joint ventures is one of the statutory businesses undertaken by a Chinese certified public accountant and a complicated business faced by certified public accountants. Well, the joint venture in full dissolution of the way according to what process