Special asset audit is an audit that examines the possession of special assets and special funds of an enterprise.

The purpose of special asset audit is to supervise enterprises to strictly comply with relevant national systems, ensure the safety, integrity and rational use of special assets, and continuously improve the effectiveness of use.

The focus of the special assets audit review is whether the special property materials and accounts receivable in the accounts are true and reliable, whether the receipt, receipt, custody, increase and decrease of the special property materials are reasonable and legal, whether the special project expenditures are executed as planned, and whether there is confusion among various expenditure boundaries.

and the situation of the two types of funds, etc.

The objects and scope of special asset audits mainly include the company's special deposits, the company's special materials, the company's special receivables, and the company's special projects.