1. Check related subjects and plan indicators in the general ledger through the fund balance sheet and special fund subsidiary ledger.

2, control the management system of special funds and check the implementation of relevant principles.

3, review the special fund ledger and its original bills, verify the authenticity and compliance of enterprise business.

The audit of special funds, also known as the audit of special funds, is the audit work carried out by the relevant audit institutions and auditors on a certain fund with a specific purpose that has been extracted or allocated according to regulations. The audit of special funds mainly examines the equipment renewal fund, renovation or maintenance fund, development fund, employee welfare fund, employee incentive fund, various adjustment funds, reserve funds and production support funds of commercial enterprises.