Audit questions 1. Under the following circumstances, the following financial and accounting reports shall be audited by an accounting firm qualified to engage in securities and futures-related business: (a) annual report of listed companies-audit B interim report of listed companies planning to distribute profits in the second half of the year-cash dividends have not been audited, Other interim reports of listed companies that should be audited include C's interim report on converting public reserve funds into share capital or covering losses -D's interim report on listed companies planning to issue new shares in the second half of the year-latest 1 period refinancing can be exempted from auditing; E's interim report on listed companies planning to apply for refinancing such as convertible bonds in the second half of the year -F's latest 1 period refinancing can be exempted from auditing. The latest financial report-the latest 1 period-IPO should audit the latest financial report in the application materials of G private placement listed companies-no audit is needed. 2. Initial public offering of three-year statements and refinancing plus 1 issuance. Is it necessary to audit the 1 issuance here?