Under normal circumstances, the audit report of income tax settlement is issued by the tax agency, and the audit report is issued by the accounting firm, which is the legal institution that issues the audit report. Other institutions (such as tax agencies) are not qualified to issue annual financial statements audit reports. However, in some areas, accounting firms are allowed to issue tax audit reports, which was possible in Beijing in the past. However, later, the Beijing tax authorities issued regulations that accounting firms are not allowed to issue tax audit reports, and only tax agents can issue them.
As for the regulations in your area, please consult the competent department or social audit institution, but you want low price and guaranteed quality, and the requirements are a bit high. Remember the principle that "you get what you pay". If you just want a formality and want to save money, I suggest looking for a street shop.