Senior auditors are professionals who specialize in checking and further confirming the correctness, rationality and acceptability of the company's accounting accounts and reports. He is a senior employee of the company. Auditors must undergo professional training and pass the examination. The following personnel shall not serve as auditors:

Professional training

Auditors must undergo professional training and pass the examination.

Shall not serve as an auditor.

The following personnel shall not serve as auditors: ① they are already employees or service personnel of the company; 2 is a partner of the company; (3) It is an economic group; (4) Persons who have economic contacts and contacts with the company.