Every enterprise can make an audit report before the annual inspection. But the following enterprises must be audited:
1. One-person limited liability company (i.e. wholly-owned natural person enterprise or private limited liability company); ?
2. Foreign-funded enterprises; ?
3. Listed companies limited by shares; ?
4. Companies engaged in finance, securities and futures; ?
5. Enterprises with long-term liabilities or losses;
6. Companies engaged in insurance, venture capital, capital verification, evaluation, guarantee, real estate brokerage, entry-exit intermediary, overseas labor agency and enterprise registration agency; ?
7. Companies whose registered capital is not fully paid in installments; ?
8. Companies that falsely report their registered capital, make false capital contributions or withdraw their capital contributions within three years. Of course, there are also some special audit reports, such as asset mortgage.
Tax agencies can only issue tax audit reports. If it is an audit of financial statements, it can only be issued by an accounting firm. It is useless to audit the financial statements issued by tax agencies.