There is a certain difference between what the report user needs and understands and what the CPA communicates, which is related to the effectiveness of communication. The advantages of the old reporting format are that they are developed in the order of conclusion and are logically strong. However, the most obvious drawback is that it is not easy to grasp the key information quickly. PricewaterhouseCoopers Zhongtian placed its audit opinion in the light of the new audit reporting standards and highlighted the core of the audit report so that the report users could quickly grasp the key information.