According to the provisions of Article 14 of the Law of People's Republic of China (PRC) on Certified Public Accountants, the report issued by a certified public accountant in carrying out audit business according to law has the effect of proof.

Generally speaking, certified public accountants should communicate with the audited entity on audit findings, and before issuing the audit report, they need to provide a draft for comments. The purpose of the exposure draft is mainly to prevent misunderstanding, not to petition the audited entity for approval. Therefore, certified public accountants can directly issue audit reports after obtaining sufficient audit evidence and implementing necessary audit procedures. The audit report still has the force of legal proof.