半年报要审计吗？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	半年报要审计吗？
释义	法律分析：具体情况具体分析。季报不需要。中期报告中的财务会计报告可以不经审计。法律依据：《公开发行证券的公司信息披露内容与格式准则第3号——半年度报告的内容与格式》第七条公司半年度报告中的财务报告可以不经审计，但中国证监会和证券交易所另有规定的除外。第三十一条半年度财务报告已经审计的，公司应当披露聘任审计半年度财务报告的会计师事务所的情况及报告期内支付给会计师事务所的报酬情况。更换会计师事务所的，公司应当披露解聘原会计师事务所的原因，以及是否履行了必要的程序。
随便看	抵押物灭失抵押权是否消灭债务消灭合同终止后债权债务灭失吗抵押物灭失债权是否灭失抵押到期未注销抵押还有效吗？抵押物灭失抵押权消灭吗？债的消灭抵押物灭失抵押权是否消灭主债权消灭抵押权是否灭失债的消灭债的消灭抵押不破租赁和买卖不破租赁的区别合同之债的消灭是怎样的不动产抵押合同无效的后果是合同终止后债权债务灭失吗？不动产抵押合同无效的后果是什么合同终止后债权债务是不是灭失合同终止后债权债务灭失吗？不动产抵押合同无效的后果是什么合同终止后债权债务灭失吗合同终止后债权债务灭失吗债的消灭的效力是什么抵押物灭失的法律后果不动产抵押合同无效的后果债的消灭的效力有哪些 competent administrative department for foreign economic and trade competent administrative department for forestry competent administrative department for geological prospecting competent administrative department for health competent administrative department for import and export commodity inspection competent administrative department for joint ventures competent administrative department for justice competent administrative department for labor competent administrative department for land competent administrative department for livestock farming competent administrative department for machine-building industry competent administrative department for mineral resources competent administrative department for patent competent administrative department for personnel competent administrative department for physical culture and sports competent administrative department for planning competent administrative department for price control competent administrative department for railroads competent administrative department for raw and semifinished materials industries competent administrative department for realty management competent administrative department for supervision competent administrative department for surveying and mapping competent administrative department for taxation competent administrative department for telecommunications competent administrative department for textile and other light industries

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