应获取充分的数据，为在出具的鉴证报告中发表意见提供合理的基础。
Sufficient evidence shall be obtained to provide a reasonable basis for the conclusion that is expressed in the report.
注册会计师出具不实鉴证报告而损害第三人的利益已经是司法实践中十分普遍的问题。
The Certified Public Accountants issued false reports damage the interests of third parties in judicial practice is a very common problem.
注册会计师出具不实鉴证报告而损害第三人的利益已经是司法实践中十分普遍的问题。
The Certified Public Accountants issued false reports damage the interests of third parties in judicial practice is a very common problem.
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