According to the regulations, a one-person limited liability company and an enterprise funded by installments must provide an audit report during the annual inspection of industry and commerce before paying their full capital.

In addition, if the AIC deems it necessary, it may require the enterprise to conduct an audit. For example, there is suspicion of withdrawing capital contribution. In addition, in some special industries, the competent authorities of the industry will also require audit during the annual inspection of industry qualifications. In a word, not every enterprise should be audited.

Journal of educational audit

Education Audit is an academic publication sponsored by China Education Audit Society, which is distributed internally and quarterly.

At the beginning of 199 1, China Education Audit Institute was approved by the National Audit Office and the former State Education Commission, and approved by the Ministry of Civil Affairs. It is a national first-class institution. Before 1999, the competent department of the institute was the Audit Office, which was subordinate to the Audit Bureau of the former State Education Commission; After the institutional reform from 65438 to 0999, the competent department of the institute was changed to the Ministry of Education, which was subordinate to the Ministry of Finance and supervised by the Ministry of Civil Affairs.