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The audit report in China is the final result of the audit work and has the statutory effect. After the implementation of the necessary audit procedures, the CPA forms an audit opinion based on the verified audit evidence and is issued an audit report, which is of great significance to all parties involved.
Inter Area has many years of experience in China business/accounting tax services, with special personnel handling audit reports in China, and Inter Area is also committed to improving accounting service standardization and accounting information communication SOP, improving resource efficiency allocation to reduce unnecessary time cost loss. To eliminate the gaps and obstacles in cross-border tax information, and to improve the efficiency and value of services, to provide local tax financial information and provide practical solutions to meet the needs of investors and other financial information users.
I.Definition of the audit report
- The audit report refers to the written documents issued by the certified public accountant after the implementation of the necessary audit procedures in accordance with the requirements of the independent auditing standards and used to issue audit opinions on the annual accounting statements of the audited entity.
- The audited entities involved here include enterprises responsible for the preparation and submission of accounting statements and audited by certified public accountants and institutions that implement enterprise management.
II.Nature of the audit report
- The audit report is a comprehensive summary report on the audit work. Explain the results of the audit work The way to achieve the audit target of the CPA is to implement the audit process, and the results of the audit objectives are reflected through the audit report. The audit report reflects the final requirements of the client and also reflects the quality of the auditor’s work, and is also a concentrated expression of the evaluation and conclusions of the subject.
- The audit report is a legally binding document. The auditing behavior of the CPA is carried out in accordance with the law. The audit results are responsible for the client in accordance with the provisions of the law and are also responsible for other related parties. The audit report itself should express opinions on the legality, fairness, and consistency of accounting treatment methods of the audited financial statements. All parties concerned use the accounting opinions to make decisions based on such opinions with the forensic role.
Therefore, the audit opinion in the audit report must be convincing, fair and serious, and have legal effect. Otherwise, the principal and various parties need not to use the audit report. The statutory effect of the audit report is reflected in the process of using the audit report by all parties involved.
- An audit report is a publicly available information report. As a kind of information report, the audit report can be used not only by the audit client and the management unit of the audited entity but also by relevant creditors, banks, financial institutions, financial departments, industry and commerce departments, tax authorities, and the public. Audit reports and obtain fair information on the extent to which the project is fairly reflected.
III.The role of the audit report
Forensic Role
The CPA expresses its opinions on whether the financial status, operating results and fund changes reflected in the audited financial statements are legal, fair and consistent in the capacity of a detached independent third party. This objective opinion is obtained by the government and its various departments. And the general recognition of all walks of life objectively played a role in forensics.
Protective effects
The CPA issues audit reports of different opinion types to improve or reduce the degree of trust of users of accounting statements in accounting statements, and can effectively protect the property of the audited entity, the interests of creditors and shareholders, and the interests of corporate stakeholders.
Proof role
By issuing an audit report, the CPA can prove (or indicate) the quality of the audit work and the audit responsibility of the CPA. It can prove whether the CPA has implemented the necessary audit procedures in the audit process and whether the audit opinion is based on the audit evidence. Whether the opinions expressed are objective and true, and the audit report can also prove the performance of the audited accountant’s audit responsibility.
IV.The content of the China audit report
The independent auditing standards stipulate a more reasonable, scientific and rigorous audit report based on the absorption and reference of international auditing standards and the US generally accepted auditing standards.
- 1.Title
Regarding the title of the audit report, there are many names in the world, such as the report of certified public accountants, the opinions of certified public accountants, and so on. In China, according to the provisions of the“Independent Auditing Standard No. 7 – Audit Report”, the title of the audit report is uniformly standardized as “audit report”. - 2.Recipient
Refers to the principal of the audit business. The audit report should state the full name of the recipient. For example, “Sichuan Changhong Electric Co., Ltd.” cannot be abbreviated as “Sichuan Changhong Company”. In addition, the full name of the recipient should be printed by a certified accountant or a computer, and cannot be replaced by the official seal of the recipient. It is the basic requirement of official documents. - 3.Range segment
The following paragraphs should be stated in the scope of the audit report:
(1)The name of the audited financial statement, the date or period of the reflection.
(2)Accounting responsibility and audit responsibility.
(3)Audit basis.
(4)Audit procedures already implemented.
V.Classification of audit reports
- According to the scope and nature of the audit work, it can be divided into standard audit reports and non-standard audit reports.
- According to the purpose of the audit report, it can be divided into the purpose of the publication of the audit report and the purpose of the non-published audit. The purpose of the audit report is the audit report for the non-specific stakeholders such as the owner, investor or creditor of the audited entity. Such audit reports must be accompanied by an accounting statement. Typically, standard audit reports are audit reports that are used for public release. The non-announcement audit report refers to an audit report distributed to a person with a specific purpose, such as a business operator, a related party to a merger or business transfer, or a financial institution providing credit. The CPA’s provision of such audit reports is usually issued on the basis that the principal has a specific purpose, such as certain items of accounting statements, operations management, mergers or business transfers, and financing funds.
- According to the detailed level of the audit report, it can be divided into a simple audit report and a detailed audit report. As the name implies, it is a brief and concise audit report of the content and format, including various audit opinions issued by the certified public accountant after auditing the accounting statements. Audit report. The content of such audit reports is stipulated by laws or auditing standards, and the words used to express them are well-known. Therefore, it is required to be concise and has a general standard format. The detailed audit report refers to the audit report issued by the CPA as a result of detailed and specific analysis and explanation of all important economic business and situations. Because the detailed audit report is rich in content and varies in degree, it is difficult to make uniform wording or basic uniform wording, and it does not have the characteristics of a standard format. For example, the report issued by the audited entity on management and economic benefit audits will not be clear to the CPA. In some cases, tens of thousands of words, even hundreds of thousands of words, plus attachments, the contents of these audit reports More and more words can be compared to the monographs of this audit theory or practice.
- According to the format of the audit report, it can be divided into text-based audit reports and tabular audit report text. The explanatory audit report is the most common format form, and most audit reports use this format. The tabular audit report is an audit report in the form of a form. Such audit reports are rare, and they are not the same as imagined in people’s minds. Because it is more or less necessary to be accompanied by certain texts, pure tabular audit reports do not exist.
VI.Audit report preparation requirements
- The purpose of the CPA audit is to express an audit opinion on the legality, fairness, and consistency of accounting methods of the audited entity, and provide economic forensic services to the society. The preparation and issuance of audit reports by CPAs should focus on this purpose so that the elements are complete, the opinions are accurate, the evidence is sufficient, and the content is legal.
VII.Complete elements
- The required documents for the establishment of the audited unit and the approval documents from the approving authority;
- Agreements, contracts, and articles of association related to investment signed by investors in the audited unit;
- Business license of the investor’s corporate legal entity or identification documents of the natural person;
- Documents proving the appointment of the legal representative of the audited unit and their identification documents;
- Proof of identity and authorization of designated representatives or appointed agents of all investors, as well as their identification documents;
- The “Pre-Approval Notice of Enterprise Name” approved by the enterprise registration authority;
- Proof of residence and use of premises of the audited unit;
- Receipts and bank statements (or equivalent documents) issued by banks and bank inquiry letters and responses;
- A written statement by the proposed company regarding the establishment of accounting books and other related matters in accordance with the law;
- A confirmed list of monetary contributions, lists of contributions of physical assets and intangible assets, lists of assets and liabilities related to net assets contributions, and a detailed table of registered capital and actual paid-in capital;
- Other information required by relevant national regulations.
VIII.Types of capital verification reports
- A.Capital Verification Report for Domestic Investment Enterprises
a.Report for Regular Establishment:
(1).Ordinary Establishment. (2). Phased Establishment for Companies/Enterprises. (3).Individual Business.
b.Report for Capital Changes:
(1).Regular Increase. (2).Second-phase Payment for Companies/Enterprises. (3). Full Payment for Second-phase for Companies/Enterprises. (4).Phased Payment for Capital Increase for Companies/Enterprises. (5).Report for Capital Reduction for Companies/Enterprises. (6).Report for Capital Verification for Mergers for Companies/Enterprises. (7).Report for Capital Verification for Spin-offs for Companies/Enterprises. - B.Capital Verification Report for Foreign Investment Enterprises:
(1).Regular Establishment Verification Report. (2).Verification Report for Capital Increase. (3).Verification Report for Merger. (4).Verification Report for Capital Reduction. (5).Verification Report for Spin-off.
- Note:
- The recipient of the capital verification report refers to the person to whom the registered accountant sends the verification report in accordance with the business agreement, usually the client who commissioned the capital verification. The full name of the recipient should be stated in the capital verification report.
- The scope section of the capital verification report should explain the scope of the review, the responsibilities of the contributors and the audited unit, the responsibilities of the registered accountant, the basis of the review, and the main review procedures implemented.
- The opinion section of the capital verification report should indicate the audited unit’s actual paid-in capital or changes in registered capital and actual paid-in capital that have been audited.
- For change capital verifications, the registered accountant only issues an audit opinion on the changes in the registered capital and actual paid-in capital for the current review.
- The explanation section of the capital verification report should explain the purpose of the report, the responsibilities of use, and other important matters that the registered accountant believes should be stated.
- For change capital verifications, the registered accountant should also indicate in the explanation section of the capital verification report the name of the accounting firm that audited the previously registered capital and actual paid-in capital, and their audit results, as well as the cumulative registered capital and actual paid-in capital after the changes.
- If there is a dispute with the audited unit over the confirmation of registered capital and actual paid-in capital and no agreement can be reached, the registered accountant should clearly reflect the relevant matters, differences, and reasons in the explanation section of the capital verification report.
- The appendix of the capital verification report should include detailed statements of the audited registered capital and actual paid-in capital, or the changes in registered capital and actual paid-in capital, as well as an explanation of the capital verification matters.
- The capital verification report should be signed and stamped by the registered accountant. The date of the capital verification report refers to the date when the registered accountant completed the verification work.
Accounting and tax related services
オフショア会社(Offshore Company)は、海外法人としても知られており、OBU会社と呼ばれることもあります。一般的に、オフショア会社の登録地としてよく選ばれる場所には、英領バージン諸島(BVI)やサモア(Samoa)などがあります。オフショア会社を選ぶ際や運営する際には、まず各国の会社の特性を理解することが重要です…続きを読む >>
実際、オフショア会社の設立手続きはそれほど複雑ではなく、非常に迅速に行うことができます。しかし、重要なのは設立後の運用と維持管理であり、最新の法規制に準拠し、最も便利でコスト効率の良い方法で運営するためには、経験豊富な代行会社の支援を受けることをお勧めします。+886-2-2557-5607
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境外公司也称为离岸公司(Offshore Company),也有人称做OBU公司,常见注册离岸公司的地点如英属维京群岛BVI、萨摩亚Samoa公司。对于境外公司如何选择以及运作,首先应对各国公司特性有所了解…阅读更多>>
其实办理境外公司的程序并不复杂也十分迅速,重要的是后续的操作及维护,如何因应符合最新政策法规,以最便利并符合成本效益的方式运作,建议企业仍须寻求有经验的代办公司协助。
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境外公司也稱為離岸公司(Offshore Company),也有人稱做OBU公司,常見註冊離岸公司的地點如英屬維京群島BVI、薩摩亞Samoa公司。對於境外公司如何選擇以及運作,首先應對各國公司特性有所了解….閱讀更多>>
其實辦理境外公司的程序並不複雜也十分迅速,重要的是後續的操作及維護,如何因應符合最新政策法規,以最便利並符合成本效益的方式運作,建議企業仍須尋求有經驗的代辦公司協助。
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フィリピン政府は現在、外国投資家がフィリピンで株式会社、支店、または事務所を設立することを許可しており、ネガティブリストに含まれていないプロジェクトについては100%外資所有が可能です。
フィリピンに会社を設立する際、外資系企業の最低登録資本金額は20万米ドルです。小売業に関わる場合は、資本金額が50万米ドル以上必要です。また、資本金額は現地の実際のニーズに応じて調整可能です。続きを読む>>
フィリピンは英語圏の国ではありますが、その政策基準と各部門が確実に連携していないため、手続きの効率や書類がやや複雑です。さらに詳細な情報が必要な場合は、いつでもご連絡ください。 +886-2-2557-5607。
日本政府は、外国資本が日本で株式会社を設立することを許可しており、投資プロジェクトに対する特別な制限もありません。ただし、日本の会社設立には資本金を実際に注入する必要があるため、株主の資金をどのように調達し、どのように資金の流れを確保するかが、投資家が最も直面する困難です。資金の流れや銀行口座の開設を円滑にするためには、一般的に現地の住民またはパートナーを会社の株主として迎えることが推奨されます。これにより、初期の申請手続きをスムーズに進めることができます。
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具体的な申請手続きについては、お気軽にご連絡ください。
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The Philippine government now allows foreign investors to set up joint stock companies, branches or offices in the Philippines. As long as the projects are not included in the negative list, they can be 100% wholly owned.When establishing a Philippine company, the minimum registered capital of a foreign-funded company is US$200,000; if a retail project is involved, it must be more than US$500,000; the capital amount can be allocated based on actual local needs. Receive the best>>
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The Japanese government allows foreign entities to establish limited liability companies (LLCs) in Japan, with no specific restrictions on investment projects.
However, since Japanese companies are required to have their registered capital actually paid in, the process of securing the funds from shareholders is a common challenge for investors.
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The Japanese government allows foreign entities to establish limited liability companies (LLCs) in Japan, with no specific restrictions on investment projects.
However, since Japanese companies are required to have their registered capital actually paid in, the process of securing the funds from shareholders is a common challenge for investors.
To facilitate the flow of funds and the opening of bank accounts, it is generally recommended to have a local resident or partner as a company shareholder to streamline the initial application process.
Receive the best>>
For detailed application procedures, please feel free to contact us at +886-2-2557-5607
菲律宾政府现已允许外国投资者菲律宾设立股份有限公司、分公司或办事处,只要是在负面清单以外的项目皆可100%独资。
设立菲律宾公司时,外资公司的最低登记注册资本额为20万美元;若是涉及零售项目则须50万美金以上;资本额并可依据当地实际需求到位。阅读更多>>
菲律宾虽为英语系国家,但其政策与各部门未能确实联动,因此办事效率与文件显得较为复杂,进一步相关资讯可与我们联系确认。
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日本政府准许外资在日本成立有限公司,对于投资项目也没有特别的限制。
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日本政府准許外資在日本成立有限公司,對於投資項目也沒有特別的限制。
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菲律賓政府現已允許外國投資者菲律賓設立股份有限公司、分公司或辦事處,只要是在負面清單以外的項目皆可100%獨資。
設立菲律賓公司時,外資公司的最低登記註冊資本額為20萬美元;若是涉及零售項目則須50萬美金以上;資本額並可依據當地實際需求到位。閱讀更多>>
菲律賓雖為英語系國家,但其政策與各部門未能確實聯動,因此辦事效率與文件顯得較為複雜,進一步相關資訊可與我們聯繫確認。
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菲律宾政府现已允许外国投资者菲律宾设立股份有限公司、分公司或办事处,只要是在负面列表以外的项目皆可100%独资。
设立菲律宾公司时,外资公司的最低登记注册资本额为20万美元;若是涉及零售项目则须50万美金以上;资本额并可依据当地实际需求到位。閱讀更多>>
菲律宾虽为英语系国家,但其政策与各部门未能确实联动,因此办事效率与文件显得较为复杂,进一步相关信息可与我们联系确认 +886-2-2557-5607。
菲律賓政府現已允許外國投資者菲律賓設立股份有限公司、分公司或辦事處,只要是在負面清單以外的項目皆可100%獨資。
設立菲律賓公司時,外資公司的最低登記註冊資本額為20萬美元;若是涉及零售項目則須50萬美金以上;資本額並可依據當地實際需求到位。閱讀更多>>
菲律賓雖為英語系國家,但其政策與各部門未能確實聯動,因此辦事效率與文件顯得較為複雜,進一步相關資訊可與我們聯繫確認 +886-2-2557-5607。
フィリピン政府は現在、外国投資家がフィリピンで株式会社、支店、または事務所を設立することを許可しており、ネガティブリストに含まれていないプロジェクトについては100%外資所有が可能です。
フィリピンに会社を設立する際、外資系企業の最低登録資本金額は20万米ドルです。小売業に関わる場合は、資本金額が50万米ドル以上必要です。また、資本金額は現地の実際のニーズに応じて調整可能です。続きを読む>>
フィリピンは英語圏の国ではありますが、その政策基準と各部門が確実に連携していないため、手続きの効率や書類がやや複雑です。さらに詳細な情報が必要な場合は、いつでもご連絡ください。 +886-2-2557-5607。
Under Taiwan’s tax regulations, if a Taiwanese tax resident holds more than 50% of the shares in a company located in a low-tax jurisdiction (with a tax rate of 14% or less) or has substantial control over such a company, and the annual earnings exceed NT 7 million, they must comply with the Individual Controlled Foreign Corporation (CFC) reporting requirements.
Regarding the CFC regime, we need to understand how to “defer taxation on earnings effectively,” how to “ensure autonomous and free movement of funds within legal frameworks,” and how to “enhance the allocation of resources across different countries.”
We should proactively diversify our planning to respond to the uncertainties of the environment. It is recommended to consult with experts to discuss your specific situation at +886-2-2557-5607, thoroughly evaluate your circumstances, and then make the most appropriate adjustments and plans.
Singaporean banks allow foreign companies or individuals to open bank accounts in Singapore.
Personal Accounts: Generally, banks will require individuals to deposit the required minimum amount and provide proof of their source of funds.
Corporate Accounts: For foreign companies opening an offshore account in Singapore, banks will require sufficient documentation of overseas business activities and proof of the company’s operations to ensure the authenticity of the account user’s business. Read More>>
Different banks have their own conditions and rules, so it is crucial to research your options based on your situation. If you need further assistance, feel free to contact the Inter Area manager at +886-2-2557-5607.
台湾の税務居住者が海外において、低税負担国(税率14%以下)の会社の株式を50%以上保有している場合、または実質的な支配能力を持っている場合、当該年度の利益が NT$700 万元を超えると、個人CFC(Controlled Foreign Company)の申告が必要です。
CFC制度に関して、私たちが理解すべきことは「利益の課税をどのように延期するか」、「合法的に資金の自由な管理をどのように実現するか」、「各国のリソースをどのように強化し、効果的に配分するか」。
私たちは、不確実な環境に備えるため、多角的な計画を立てることが重要です。状況に応じて最適な調整と計画を行うために、専門家と連絡し、詳しい評価を行うことをお勧めします。+886-2-2557-5607
日本政府は、外国資本が日本で株式会社を設立することを許可しており、投資プロジェクトに対する特別な制限もありません。ただし、日本の会社設立には資本金を実際に注入する必要があるため、株主の資金をどのように調達し、どのように資金の流れを確保するかが、投資家が最も直面する困難です。資金の流れや銀行口座の開設を円滑にするためには、一般的に現地の住民またはパートナーを会社の株主として迎えることが推奨されます。これにより、初期の申請手続きをスムーズに進めることができます。
続きを読む >>
具体的な申請手続きについては、お気軽にご連絡ください。
+886-2-2557-5607
シンガポールの銀行では、外国の企業または外国人が口座を開設することが許可されています。
個人口座:通常、銀行は個人に対して基本的な預金額の入金を求め、その資金の出所を証明する必要があります。
法人口座:外国企業がシンガポールでオフショア口座を開設する場合、銀行は海外のビジネス情報や会社の経営証明を十分に提供することを求めます。これは口座使用者のビジネスの真実性を確認するためです。各銀行にはそれぞれ異なる条件と規則がありますので、ご自身の状況に応じて選択肢を調査することが非常に重要です。
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必要がある場合は、いつでも匯佳マネージャー(+886-2-2557-5607) にご連絡ください。
若台湾税务居民于海外持有境外低税负国家之公司股权50%以上,或具有实质控制能力,当年度盈余超过NT 700万元者,须配合申报个人CFC。
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