The purpose of social security fund audit is to ensure the safety and integrity of social security fund, promote the establishment and perfection of modern national social security system, fully improve the economic and social benefits of the use of social security fund, and ensure the stability of people's basic living rights and interests. Social security fund audit is an audit supervision activity entrusted by government departments to supervise the authenticity, legality and effectiveness of financial revenue and expenditure activities of social security funds managed by the government. The main contents of social security fund audit include the audit of income, expenditure, management and balance of social security fund.