2. Foreign-funded enterprises;
3. Listed companies limited by shares;
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, entry-exit intermediary, overseas labor agency and enterprise registration agency;
7. Companies whose registered capital has not been paid in full by installment;
8. Companies that commit illegal acts such as falsely reporting their registered capital, making false capital contributions or withdrawing their capital contributions within three years.
the audit report submitted by an enterprise can be an audit report for the financial accounting report of the enterprise, or an audit report for the annual balance sheet and income statement of the enterprise.
the audit report is a written document that certified public accountants express their practical opinions on whether the financial statements are compiled in accordance with the basis of financial reporting in all major aspects and achieve a fair reflection. Therefore, certified public accountants should attach the audited financial statements to the audit report, so that users of financial statements can correctly understand and use the audit report, and prevent the audited units from replacing or changing the audited financial statements.
audit is an independent economic supervision that is authorized or entrusted by the state to examine and supervise the authenticity, correctness, compliance, legality and efficiency of the audited entity's finance, financial revenue and expenditure, operation and management activities and related materials by using special methods in accordance with national laws and regulations, auditing standards and accounting theories, to evaluate economic responsibility and verify economic business, so as to maintain financial discipline, improve operation and management and improve economic efficiency.
AUDIT and accounting:
Some people think that audit is derived from accounting, and its essence is still related to accounting. In fact, auditing and accounting are two different but related social activities. The relationship between audit and accounting is mainly manifested in the following aspects: the main object of audit is accounting data and its financial and financial revenue and expenditure activities reflected. Accounting information is the premise and foundation of audit. Accounting activity is an important part of economic management activities, and accounting activity itself is the main object of audit supervision. "Listen to its accounting" in ancient China and "listen to its hearing" in western countries both mean to examine accounting, and checking accounting data is only a means and method of auditing. With the development of auditing, the differences between auditing and accounting are more and more prominent, which are mainly manifested in the following aspects:
Different premises
Accounting is produced to strengthen economic management and meet the needs of accounting and analysis of labor consumption and labor results; Audit is due to the need of economic supervision, that is, to determine the economic responsibility of operators or other entrusted managers.
legal basis
Audit Law of the People's Republic of China
Article 2 The state practices an audit supervision system. Adhere to the leadership of China * * * Production Party on audit work, and build a centralized, unified, comprehensive, authoritative and efficient audit supervision system.
the State Council and local people's governments at or above the county level shall set up audit institutions.
the financial revenues and expenditures of various departments in the State Council and local people's governments at various levels and their departments, financial revenues and expenditures of state-owned financial institutions, enterprises and institutions, and other financial revenues and expenditures that should be audited according to the provisions of this law shall be subject to audit supervision in accordance with the provisions of this law.
audit institutions shall supervise through auditing the truthfulness, legality and benefits of the financial revenues and expenditures listed in the preceding paragraph.
Article 3 Audit institutions shall conduct audit supervision in accordance with their functions and procedures as prescribed by law.