How audit institutions audit accounts.

Audit institutions audit accounts: when auditing accounts, the organic combination of sequential audit method and reverse audit method can be adopted.

The audit authentication business of an audit firm includes the following matters:

1. Verification of financial revenue and expenditure, economic benefits and economic responsibilities;

2. Identification of economic cases;

3. Verification and annual inspection of registered capital;

4 basic construction project budget and final accounts audit;

5. Establish accounting system, evaluate assets, and clean up creditor's rights and debts.

The staff of the audit firm shall include the following personnel according to law:

(a) the staffing approved by the relevant government departments;

(2) Retired professionals employed;

(3) Recruiting labor contract personnel. In addition, the staff of audit institutions and other party and government organs are not allowed to work part-time in audit firms.

The evaluation of professional and technical qualifications of business personnel of audit firms shall be handled in accordance with the relevant provisions of the state.

Audit institutions shall commend or reward audit firms and their staff who strictly abide by laws and regulations and have made remarkable achievements.