At the beginning of the current audit business, the initial business activities that CPA should carry out are as follows:

The purpose of CPA audit is to express audit opinions on the legality, fairness and consistency of accounting treatment methods of the audited units, and to provide economic authentication services for the society. For this purpose, CPA should compile and issue audit reports with complete elements, accurate opinions, sufficient evidence and legal contents.

Extended information:

Complete elements: It means that the basic elements of the audit report prepared by certified public accountants are complete and indispensable.

accurate opinions: certified public accountants should truly reflect the audit situation in the audit report, and accurately convey the audit opinions to the report users through the audit report.

sufficient evidence: it means that the audit evidence obtained by certified public accountants is sufficient to support the audit opinion.

legal content: it means that the preparation and issuance of audit reports by certified public accountants must comply with the Law of the People's Republic of China on Certified Public Accountants and the Independent Auditing Standards.