资产评估师

According to the basic information of assets which are mastered by the certified public valuer, the matters stated in the evaluation report should be objective.

依据注册资产评估师所掌握资产基本情况，评估报告中陈述的事项是客观的。

CPA should observe this rule when performing services of assets evaluation, making up and issuing evaluation report.

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 state the report clearly and accurately, and must not use misleading expression.

注册资产评估师应当清晰、准确地陈述评估报告内容，不得使用误导性的表述。

The range of the responsibility of economic compensation for damage should be distinguished according to the obligation properties that cpv undertake.

在经济损害赔偿责任的范围上，应当依据注册资产评估师所承担的义务性质进行区分。

CPA should provide necessary information in the evaluation report, so that report users can reasonably understand the conclusion of evaluation.

注册资产评估师应当在评估报告中提供必要信息，使评估报告使用者能够合理理解评估结论。