Audit business period and independence period should be consistent.

I learned it here.

The audit business period starts from the execution of the audit business, namely12,04 to15,09.

The period of independence is from June 65438+1 October1day, 2004 to September 15, 2009. Because although the accounting firm undertook the audit of the financial statements of Company A on June 65438+February 1 day, the period covered by the financial statements of Company A in 2004 dates back to June 65438+1 October1day, 2004. The end point of the audit business period is the time when the business relationship is dissolved or the audit report is issued.