律师对审计报告的依赖程度 的, 律师, specialize, 工作报告, telling

Micholien

看看律师工作报告，四处可见的“根据某某会计师事务所出具的《审计报告》及本所的适当核查”，让人感觉到律师其实什么都没做，而只是摘抄审计报告中的结论性内容。而所谓的经过本所的适当核查，实际上压根就没有什么核查。你核查什么呀？你能核查什么呀？

不知道这么说会不会引起律师们的反感甚至攻击，But I am telling you the truth and I am a lawyer too, not specialize in the fileld of capital market, though.

这可能也是为什么很多律师做过几个IPO之后就想立即退出的原因吧。

In my understanding, the trickiest part in the process of IPO is restructuring but not the boring paperwork. You are supposed to be a lawyer with suffient experience during restructuring, not just be paper pusher.