Generally speaking, the Audit Bureau mainly promotes government agencies, institutions and state-owned enterprises.

Other private enterprises, private enterprises and state-owned companies are audited by accounting firms.

From this point of view, the general public schools should be audited by the audit bureau, but in practice, few audit bureaus will directly audit a school, and the audit of the school may be more in the audit process of the Education Bureau. The daily management and supervision of learning is mainly done by the Education Bureau.