The audit report is the main way for the CPA to transmit the audited enterprise information to the report user. The content and quality of the information depend on the format and content of the report. In the past, the audit report lacks personalized information disclosure and has less information content. The PricewaterhouseCoopers Zhongtian issued a standard unqualified opinion on Fuyao Glass in accordance with the new auditing standards and highlighted the key information based on the optimized audit format. Users of audit reports also have more information to rely on for analysis when making decisions using audit reports.