| Financial statement audit

The audit of financial statements is one of the core businesses of accounting firms, which aims to conduct an objective and independent review and evaluation of the legitimacy and fairness of corporate financial statements (such as balance sheet, income statement, cash flow statement, etc.) and whether the preparation conforms to accounting standards. Through auditing, accounting firms can provide reliable financial information for enterprises, enhance external trust in enterprises, and provide decision-making basis for investors, creditors and other stakeholders.