Every enterprise can make an audit report before the annual inspection. But the following enterprises must be audited:

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

2) foreign-funded enterprises

3) Listed companies limited by shares;

(4) Financial, securities and futures companies;

5) Enterprises with long-term liabilities 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 is not fully paid in installments;

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

Of course, there are also some special audit reports, such as asset mortgage.