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.
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