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Group 1 - The article discusses the limited value of audit reports in due diligence processes, suggesting that they often provide little useful information for investors [4][5][6] - It highlights that many investors rely solely on audit reports, which are often just basic Excel spreadsheets, indicating a lack of depth in the information provided [3][7] - The author emphasizes that the quality of audit reports varies significantly, with larger firms generally providing more valuable reports compared to smaller firms [32][24][46] Group 2 - The article points out that the audit industry has a high concentration of business, with 95% of listed company audits concentrated among the top firms, leading to a significant experience gap [24][25][22] - It mentions that many companies opt for smaller firms due to cost, resulting in less rigorous audit reports that often lack detailed disclosures [38][42] - The author notes that despite recent efforts to standardize audit reports through a national registration system, many unregistered reports still circulate in the market [50][52] Group 3 - The article reveals that a significant number of unregistered audit reports are still being produced, with one firm reportedly issuing 35,000 unregistered reports over two years [63][64] - It discusses the low wages of employees in the audit sector, raising questions about the sustainability and profitability of such firms [67][68] - The author calls for a push towards the standardization of audit reports and the importance of rejecting unregistered reports to enhance the value of audit work [72][75]