Auditors, like other employees, the boss has the final say. For auditors, the only difference is: "the work arranged by the boss must have results." Like our daily audit work, the audit procedure is not necessarily in-depth, but the work arranged by the boss, no matter how big or small, must be checked clearly. In particular, the audit of personal fraud must be an all-round audit. Even if there is no evidence at all, we should continue to investigate until all conceivable audit procedures are executed, which may be over.