Can enterprises use figures and data extracted from the audited financial statements for other public documents?

The audit report should always be accompanied by the enterprise's financial report as a complete set of documents to ensure that users have a comprehensive understanding of the audit opinion and the data to be audited. If the enterprise wants to quote portion of the audit report in the other documents for public disclosure purposes (ex: prospectus), the enterprise must discuss and obtain a formal approval from the audit firm to ensure that the presentation of information is complete and appropriate, therefore, will not cause users of the report misunderstand the information presented.