（PCPA注：This is a translation into English of the PRC Auditing Standard officially promulgated in Chinese. This English version is for reference only. The Chinese version should prevail in all cases.）

中国注册会计师协会　　财协字[1996]457号　　1996年12月26日

Chapter 1　General provisions

Article 1

This pronouncement is prepared in accordance with the General Independent Auditing Standard to establish standards for Certified Public Accountants ("CPAs") on the preparation and issuance of management letters in the audit of financial statements.

Article 2

The term "management letter" in this pronouncement refers to any written recommendation made by the CPA with respect to material internal control weaknesses identified during the audit, which may result in material misstatements or omissions in the entity's financial statements.

Article 3

This pronouncement is not applicable when the CPA accepts the engagements specifically to perform an audit on the audit on the intern