x22
x22-
The authenticity indicator under the two level two indexes , one is a registered accountant to financial report audit opinion type ( X21 ); two is a registered accountant internal control self assessment report on the verification opinions ( X22 ) .
真实性指标下设两个二级指标，一是注册会计师对财务报告审计意见类型（X21）；二是注册会计师对内部控制自我评估报告的鉴证意见（X22）。