判斷題財(cái)務(wù)報(bào)表須經(jīng)注冊會(huì)計(jì)師審計(jì)的,注冊會(huì)計(jì)師及其所在的會(huì)計(jì)師事務(wù)所出具的審計(jì)報(bào)告應(yīng)當(dāng)隨同財(cái)務(wù)報(bào)表一并提供。