Article 3If an accounting document which should and could obtained for an accounting event is damaged, missing, or lost/destroyed due to the fault or willful act of the personnel handling or in charge of the matter, thus causing damage to the business, such personnel shall responsible for compensation.
Article 3When audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the State.
Article 38 Auditors shall conduct audit and obtain testimonial material means of examining accounting documents, account books, accounting statements, and documents and data relating to the audit items, checking cash, negotiable securities and other property, and making investigations among units and individuals concerned.
A: My work involves various routine bookkeeping and basic accounting tasks including journal entries, verifying data and reconciling discrepancies, preparing detailed reports from raw data, and checking accounting documents for completeness, mathematical accuracy and consistency.
Article 3The departments and personnel thereof conducting supervision and inspection on the accounting documents of the relevant units according to law shall have the obligation of keeping confidentiality of the State secret and commercial secret obtained in the process of supervision and inspection.
Ariticle An enterprises should prepare accounting vouchers, record accounting books and set up achieves for accounting documents based on the “Accounting Law of the People's Republic of China”, the “Guidelines for Fundamental Accounting Work” and the “Procedures for Management of Accounting Achieves”.
Article 3No accounting document shall prepared and no record shall entered in account books and statements unless based on true events.