1. Audit refers to an independent economic supervision activity in which specialized agencies conduct pre-and post-inspection on major projects and financial revenues and expenditures of governments, financial institutions, enterprises and institutions at all levels according to law.
2. Capital verification means that the certified public accountant accepts the entrustment according to law, verifies the paid-in registered capital of the audited entity or the changes of registered capital and paid-in capital, and issues a capital verification report. Capital verification is divided into establishment capital verification and change capital verification.
3. Asset evaluation, that is, the evaluation of the form of asset value. It refers to the behavior that specialized agencies or appraisers follow legal or fair standards and procedures, use scientific methods, and use currency as a unified measure for calculating rights and interests to evaluate and estimate assets at a certain time.