1. Review of retained foreign exchange source: review whether the amount of retained foreign exchange declared by the enterprise is true and accurate, whether the foreign exchange earning base is expanded and the retained foreign exchange is overstated, whether the source is reasonable, whether the retained foreign exchange allocated to suppliers is fully distributed, and whether the foreign exchange purchased through swap is approved by the foreign exchange administration department;

2. Review of foreign exchange retention management: review whether the income and expenditure items have been established within the enterprise, and whether there are illegal acts such as buying cash into foreign exchange deposits and earning interest without approval;

3. Review on the use direction of retained foreign exchange: review whether the use of retained foreign exchange has been included in the approved foreign exchange use plan of the year, and review whether the imported materials belong to the goods that the enterprise really needs.

Retained foreign exchange revenue and expenditure audit is a type of foreign exchange revenue and expenditure audit, which is to supervise the legality, authenticity and efficiency of foreign trade enterprises' foreign exchange revenue and expenditure business.