The specific operating procedures for the annual audit are:

1. Conduct pre-audit investigation.

2. Prepare a self-made pre-audit investigation report.

3. Prepare an audit implementation plan.

4. Prepare an audit notice

5. Issue an audit notice three days in advance

6. Arrive to be audited according to the audit time marked on the audit notice Units may conduct on-site audits or deliver audits.

7. Prepare audit drafts based on the problems found in the audit. Compile audit papers.

8. Prepare the audit team report.

9. Send the audit team report to the audited unit for comments.

10. Re-prepare the audit report based on the request for opinions from the audited unit.

11. Send the re-prepared audit report to the legal review department of the unit for review.

12. Based on the trial documents submitted by the legal review department, re-prepare the audit report.

13. After the audit report is reviewed by the person in charge of the audit department, the official audit report will be numbered, printed, and sent to the audited unit and its competent department.

14. For serious disciplinary violations, prepare an audit decision letter and deal with the audited unit.

15. Based on the implementation of the audit decision by the audited unit, prepare a report on the implementation of the audit decision by the audited unit.

16. Organize the audit data, put it into a volume, and transfer it to the archives management department.

17. The entire audit process is over.

Enterprises that require annual audits include:

1. One-person limited liability company (that is, a natural person sole proprietorship or a private limited liability company);

2. Foreign capital Enterprises

3. Listed joint-stock companies;

4. Companies engaged in finance, securities, and futures;

5. Enterprises with long-term debts or losses

6. Companies engaged in insurance, venture capital, capital verification, evaluation, guarantee, real estate brokerage, immigration agency, expatriate labor agency, and enterprise registration agent;

7. Registered capital Companies that have not fully paid in installments;

8. Companies that have committed illegal acts of falsely reporting registered capital, making false capital contributions, or evading capital contributions within three years.

Generally speaking, one-person limited companies, sole proprietorships, and finance and taxation companies must make audit reports.

The audit report submitted by the enterprise can be an audit report on the enterprise's financial accounting report, or an audit report on the enterprise's annual balance sheet and profit and loss statement.