What did Andersen's audit of WorldCom give you?

First of all, auditors should maintain due professional caution and professional suspicion.

1. Don't rely too much on management statements.

2_ If there is only internal evidence for important matters, we should actively obtain external evidence and other evidence with high proof of audit judgment.

3_ Auditors should fully understand the accounting procedures.

Two, audit services should maintain formal independence. Such as personnel and economic benefits.