有關financial statement既information

You have been charged by your client
會計師, I assume you are referring to a Practising CPA
Primarily, it is the duty of his client to preapre the financial statements in accordance with FRS or generally aceepted accounting principles and the disclosure requirement in the financial statements.
CPA is then making an assessment, amendments, modification etc to the contents and presentation of the financial statements as presented by his client in line with the requirement of the accounting standards and disclosure. Any errors, improvements and recommednation will then be given to his client for reviewing and action.
An audit in accordance with auditing standards is then carried out. The CPA's staturoty role is to satisfy himself that all these requirements have been compiled with and to report whether the financial statements exhibit a true and fair view thereof.