1, state-owned enterprises or state-controlled or leading enterprises. According to the Audit Law, these enterprises are subject to the supervision of state audit institutions.
2. Listed companies. Mainly refers to enterprises that publicly issue stocks and securities. These enterprises are mainly listed companies. Their financial statements need to be made public and must be audited by certified public accountants as required.
3. Large enterprises. Due to the separation of enterprise ownership and management rights, enterprise shareholders need to know the actual operating conditions of management, and sometimes they need to hire certified public accountants to audit the major shareholders of enterprises. Some major shareholders of enterprises also set up internal audit institutions to supervise the operation of internal control.