Audit reports are not always necessary every year, but should be carried out as needed. The annual accounting statements of the Company shall be audited in accordance with the requirements of the Company Law. Both limited liability companies and joint stock limited companies need auditing. Usually, in the annual inspection of industry and commerce and the annual inspection of foreign capital, the audit report of the previous year is needed as the necessary supporting document. Usually, the audit will be conducted between June and May of 65438+1every year. Other uses of the company's accounting statement audit: solving the annual inspection of industry and commerce, bank loans, company liquidation, shareholders' understanding of operating conditions, acquisitions, company restructuring and mergers, etc. Special audit, that is, an in-depth investigation of designated issues according to laws or investors' needs, or a self-examination of tax health, that is, internal audit. The audit contents include the authenticity, legality and profitability of assets, liabilities, net assets and related economic activities, as well as the completion of the term goal. Perfect financial reporting rules are the key to economic development.

China Securities Regulatory Commission, referred to as China Securities Regulatory Commission and China Securities Regulatory Commission, is a ministerial organization directly under the State Council. According to the laws, regulations and the authorization of the State Council, supervise and manage the national securities and futures market in a unified way, maintain the order of the securities and futures market and ensure its legal operation.