（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[1999]6号　　1999年2月4日

Chapter 1　General provision

Article 1

This pronouncement is prepared in accordance with the General Independent Auditing Standard to establish standards and to define the working requirements for Certified Public Accountants for the preparation and issuance of audit reports on special purpose engagements and to ensure a high standard of professional work.

Article 2

The term audit reports on special purpose engagement in this pronouncement refers to an audit report issued by a CPA for the audit of the following financial statements or other accounting information:

(1) Financial statements with a special basis of preparation;

(2) Components of financial statements, including specified items, specified accounts, or specified contents of specified accounts in the financial statements;