The financial audit office of Sihong County Audit Bureau is responsible for reviewing a series of materials such as accounting books, vouchers and statements of enterprises and institutions, and issuing audit reports to reflect the economic problems existing in enterprises and institutions. Audit refers to an independent economic supervision activity in which special organs conduct pre-and post-examination of major projects and financial revenues and expenditures of governments at all levels, financial institutions, enterprises and institutions in accordance with the law. As a supervision mechanism, audit has a long history of practical activities.