Conclusion This article shows that

Conclusion This article shows that the newly revised audit standards significantly improves the audit information content through the interpretation of Fuyao Glass audit report. The new audit standards deepen the bilateral management and CPA responsibilities, help to enhance the transparency of the audit work, and enhance the overall value of the audit report. It reduces information asymmetry, enables stakeholders to have greater recognition and confidence in financial statements, and provides more usable information for decision-making.