注册资产评估师执行资产评估业务，编制和出具评估报告，应当遵守本准则。
CPA should observe this rule when performing services of assets evaluation, making up and issuing evaluation report.
但即使建立了这样的机构，它应该努力保证评估师所出具报告的可信赖度。
But until there is such an entity, it is up to the valuers to enhance the credibility of their reports.
评估目标公司潜在的合规风险，出具深入的调查分析报告。
To evaluate potential compliance risk of target company and provide in-depth investigation and analysis report.
发行人发行普通公司债者，得免出具证券承销商评估报告及律师法律意见书。
If the issuer issues ordinary corporate bonds, it can be exempted from providing a securities firm evaluation report and legal opinion.
分支机构不得以自己的名义出具资产评估报告。
No branch may issue any asset appraisal report in its own name.
量测与评估检查/检验报告之即时 性，如果可以的话，应对报告产出及结果通知之 即时 性提出具体之改善行动。
Press reports have the virtue of immediacy, and its results will always be subject to verification by the WHO and government authorities, of course.
注册资产评估师执行与价值估算相关的其他业务，出具价值分析报告或者其他专业意见，可以参照本准则。
CPA may refer to this rule when performing other services related to price estimation, issuing Value Analysis Report or other professional opinions.
注册资产评估师执行与价值估算相关的其他业务，出具价值分析报告或者其他专业意见，可以参照本准则。
CPA may refer to this rule when performing other services related to price estimation, issuing Value Analysis Report or other professional opinions.
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