Special fund audit, also known as special fund audit, is an audit work performed by relevant audit organizations and auditors on a certain fund that is withdrawn or allocated according to regulations and has a specific purpose.

The special fund audit mainly examines the enterprise's equipment renewal fund, renovation or maintenance fund, development fund, employee welfare fund, employee reward fund, various adjustment funds and reserve funds, as well as production support funds for commercial enterprises, etc.

The orderly conduct of special fund audits will help ensure the authenticity and transparency of special fund allocations, promote the improvement of internal controls in relevant departments, and also help relevant departments improve the efficiency of the use of special funds.