The contents of auditing report and scholiums of accounting statements are emphases in this chapter . at the end of this chapter , it ' s pointed that nonscheduled information such as reports from the board of directors and other reportages 审计报告是我们分析上市公司财务报表前首先应该阅读的资料,因此,本文重点介绍审计报告的内容,说明非标准无保留意见的审计报告是分析上市公司财务信息的重要参考资料。