However, this article only illustra

However, this article only illustrates the issue through the interpretation of earnings reports. More empirical support is needed for the effectiveness of the new revision guidelines. And because there are too few cases, there is no way to carry out relevant empirical research. I believe in the near future, as listed companies generally adopt new auditing standards, the research on auditing information content under the new standard will inevitably be more and more ,which can further explain changes in audit information content brought about by new audit standards.