Given the absence of any meaningful notes or explanations in the accounts of the company, it appears that the audit was not only breaching the IAS but it was also not in compliance with the Chinese standards.
Kuna äriühingu raamatupidamisaruandes tähtsust omavaid märkusi ega selgitusi ei leidunud, ilmneb, et audit ei rikkunud mitte ainult rahvusvahelisi raamatupidamisstandardeid, vaid oli vastuolus ka Hiina standarditega.