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