Discover the path to enhanced audit quality in this insightful article, offering practical advice and key takeaways for CPA auditors and Hong Kong audit firm owners. Learn how to ensure thorough risk identification, document internal controls effectively, maintain a well-organized audit trail, and showcase professional judgment. With real-world examples and actionable tips, this article equips you with the knowledge to modify your daily work, elevate your practice, and deliver exceptional service to your clients. Banish the ghost of missing audit procedures and embrace a new era of audit excellence today.