Audited enterprise:

1. One-person limited liability company (i.e. wholly-owned natural person enterprise or private limited liability company);

2. Foreign-invested enterprises and listed companies limited by shares;

3. Companies engaged in finance, securities and futures;

4. Enterprises with long-term liabilities or losses;

5. Companies engaged in insurance, venture capital, capital verification, evaluation, guarantee, real estate brokerage, entry-exit intermediary, overseas labor agency and enterprise registration agency;

6. Companies whose registered capital is not fully paid in installments;

7. There are companies that falsely report their registered capital, make false capital contributions or withdraw their capital contributions within three years.

Extended data:

The characteristics of the audit:

(A) the characteristics of independence

Independence is the essential feature of audit, and it is also a necessary condition to ensure the smooth progress of audit work.

(2) Authoritative characteristics

Audit authority is a necessary condition to ensure the effective exercise of audit power.

(C) the characteristics of fairness

Closely related to authority is the fairness of audit. In a sense, without justice, there is no authority.

References:

Baidu encyclopedia-audit