As can be seen from the above, much of the audit reports are devoted to the presentation of information that is of no real value, namely the lack of information content. The most important sections of the audit opinion, are often very simple, which results in serious information asymmetry. Stakeholders are very concerned about how such audit opinions are issued, but auditors can not provide the appropriate specific evidence. So many audit failed cases illustrate the problem that the issued standard unqualified opinion does not mean that the company has no problems, which to some extent caused the disorder of the capital market order. Too much false information influences the stakeholders to make decisions , which urgently needs improvement.