Why should accounting firms choose their clients carefully?

I am a certified public accountant and have worked in an accounting firm in Nanyang, Henan for many years. I'm not going to answer your question with the Standards for Auditing Practice. You can read it by yourself and answer you only by experience: 1. If the audit is unqualified, you may face inspection and punishment, even criminal punishment and economic compensation; The purpose of some customers is to use the report to do improper things, which is risky; 2. Bad customers will not even pay business fees, leaving you busy in vain; Bad customers will bring things that will damage the reputation of the company. If you take a business that no one takes, you feel like him. Choosing customers mainly depends on the level and character of the main leaders and accountants, the industry and post strength they are engaged in, the real purpose of using the report, and the error gap between the actual data and the report data.