If important data and core data are involved, an audit report should be conducted at least every six months.

The design of important data and national core data should meet the actual needs of the country’s economic and social development and be scientific, rational and operable. When designing important data and national core data, security risks should be fully considered and necessary security measures should be taken to ensure data security and confidentiality. Important design data and national core data should be maintainable and can be updated and maintained in a timely manner to maintain data accuracy and integrity.

Important design data and national core data should be fully shareable, able to provide the government, enterprises and the general public with full sharing and utilization, and promote the full sharing and utilization of data resources. Designing important data and national core data is an important task and needs to follow the principles of scientificity, security, maintainability and openness to ensure their safety and effective use.

Relevant regulations

The audit report is a written document in which a certified public accountant expresses an actual opinion on whether the financial statements are prepared in all material aspects in accordance with the basis for the preparation of financial reports and reflect fairly. CPAs should clearly express their opinions on financial statements based on the conclusions drawn from audit evidence. Once the CPA signs and seals the audit report, he or she is responsible for the audit report issued by him or her.

The audit report is the final product submitted by the certified public accountant to the client after completing the audit work. The certified public accountant can only report after completing the audit work. CPAs fulfill their responsibilities under business engagements by expressing opinions on financial statements. The CPA should attach the audited financial statements to the audit report to facilitate users of the financial statements to correctly understand and use the audit report, and to prevent the audited unit from replacing or changing the audited financial statements.