Maj - i wasn't aware that you are the "auditor" auditing the SAIC files.  As a matter of actuality SAIC files are 100% not audited and often not even submitted by the Company.  They are a business commerce filing.  Most companies have agents that file them for them.  Similar to most businesses here use delaware or nevada agents to file their commerce filings. SAT files are audited by the tax authority.  Yes some times they match, but if the SAIC files matches complete i would call BS.   Chinese GAAP operates under cash accounting whereby US operate under accrual. Also timing of fiscal year versus tax year, reviewing all the subs, and ensuring structure is operating on FIE, VIE, partnership or JV effects these items.  

The funny thing is most companies will provide you access to the SAT files if you sign a non disclosure and call them.  I do this every time prior to when I invest its not that hard to do.

Reliance purely on SAIC files is going to cause people a lof of headache and is a fad due to its inaccuracy.  Also will be amusing when the complete matches go down for being frauds because the financials in a SAIC filing means nothing, the SAIC filing is used to ensure they have licenses and are operating not to audit financials.  Companies could put whatever they want in here and be fine.