Only people from the audit department can issue audit reports. If it is a social audit, only a certified public accountant from an accounting firm can issue an audit report. If you are a corporate accountant or financial person in charge, you cannot issue an audit report. The reason why accounting statements must be audited is to perform the function of mutual supervision. Accounting and auditing must be separated from departments and personnel. Reports are made to users, capital verification reports are given to the Industrial and Commercial Bureau, tax audits are given to tax offices, general audits are given to shareholders or creditors, and those of listed companies are given to the public.

"Audit Law of the People's Republic of China"

Article 31

The audit agency has the right to require the audited unit to comply with the regulations of the audit agency Provide budgets or financial revenue and expenditure plans, budget implementation status, final accounts, financial accounting reports, financial revenue and expenditures stored and processed by electronic computers, electronic financial revenue and expenditure data and necessary electronic computer technical documents, and the opening of accounts in financial institutions. , audit reports issued by social audit institutions, and other information related to fiscal revenue and expenditure or financial revenue and expenditure, the audited unit shall not reject, delay, or make false reports.