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2006年2月,财政部发布了《中国注册会计师审计准则第1602号——验资》(以下简称“新准则”),后又发布了准则指南(以下简称“新指南”)。和《独
In February 2006, the Ministry of Finance released the “Auditing Standards for Chinese Certified Public Accountants No. 1602 - Capital Verification” (hereinafter referred to as the “New Standard”) and released the Guidelines (“New Guidelines”). And "alone