1. Wholesale industry (including foreign trade enterprises): the total annual sales of goods is more than 20 million yuan, and there are more than 20 employees at the end of the year.

2. Retail industry: the total annual sales of commodities is more than 5 million yuan, and there are more than 60 employees at the end of the year.

3. Accommodation industry: star hotels or tourist hotels.

4. Catering industry: The total annual revenue is over 2 million, and there are more than 40 employees at the end of the year.

Audit is an independent economic supervision activity. Full-time institutions and personnel authorized or entrusted by the state use special methods in accordance with national laws and regulations, auditing standards and accounting theories.