Can state-owned joint-stock companies audit their accounts?

Generally, the audit of shareholders' accounts must be approved by the shareholders' meeting, and it is not allowed to audit the accounts at will on working days. At the end of the year, you can enter the company with the external audit unit. External audit is mainly statement audit, and internal audit can be special audit, such as procurement audit, sales audit and current account audit. There is no need to repeat the report audit.