1999 was approved as a certified public accountant with the qualification of securities and futures. Worked in Xiamen University Certified Public Accountants and Xiamen Certified Public Accountants. He is currently a senior partner of Lixin Certified Public Accountants (special general partnership). He has published more than 80 papers in Management Audit Journal, Accounting Research, Audit Research and China Certified Public Accountant, including monographs such as Audit Risk Research, Risk Basic Audit, Preparation and Audit of Estimated Financial Information and Non-standard Unqualified Audit Report. Review of modern auditing methods: risk-based auditing, substantive testing, compliance testing, etc. They are all the follow-up education and training materials of China Institute of Certified Public Accountants.