Financial statement audit refers to a process in which a registered accountant, in accordance with auditing standards, provides an opinion on the legality and fairness of a company's annual financial statements. Of course, audits conducted by registered accountants are also common for financial statements prepared based on tax basis, accrual basis, or reporting requirements of regulatory authorities. Financial statements typically include the balance sheet, income statement, cash flow statement, statement of changes in owner's equity (or shareholders' equity), and financial statement notes. The purpose of an annual financial statement audit is to increase the confidence of financial statement users (such as shareholders, creditors, or potential investors) in the financial statements.

Based on the specific characteristics of clients in various industries, we adhere to a risk-oriented audit approach. We implement necessary audit procedures regarding significant misstatement risks in financial statements. This approach ensures compliance with auditing standards while enhancing audit efficiency. Additionally, we maintain an independent, objective, and impartial professional attitude, enabling financial statements and accompanying notes to provide more valuable financial information. This, in turn, ensures audit quality and instills trust in our audit reports among financial statement users.