This study compared two different ways of auditing companies in China: separated audit and integrated audit. The researchers wanted to see if integrated audit could save money while still maintaining the same quality of auditing. They found that integrated audit actually costs less for assessing internal controls compared to separated audit. However, they didn't find any evidence that the quality of the audits differed between the two methods. This suggests that using integrated audit could be a more cost-effective option for companies, but it also raises concerns about whether the separated audit method is worth using given the costs.