the audit of the unemployment insurance fund is an activity of auditing and supervising the authenticity, legality and efficiency of the financial revenue and expenditure business of the unemployment insurance fund managed by the audited government department and entrusted by the government department by social organizations. It is an important means to supervise the unemployment insurance fund and an effective measure to prevent and correct the operational deviation of the unemployment insurance fund. By carrying out the audit of unemployment insurance fund in an orderly manner, it is conducive to improving the management system of unemployment insurance fund of the audited entity, improving the authenticity and reliability of the information of unemployment insurance fund of the audited entity, and thus providing data support for other audit work of the audited entity.