Can accountants apply for accounting audit of public institutions?

Accounting is an applied subject that forms an information system to assist decision-making on the basis of studying the collection, classification, synthesis, analysis and interpretation of financial activities and cost data, so as to effectively manage the economy. It can be said that it is an integral part of social science and an important management discipline. The research object of accounting is the movement of funds.

Institutions refer to social service organizations organized by state organs or other organizations with the purpose of social welfare and engaged in education, science and technology, culture, health and other activities. [ 1]

Institutions should generally accept the leadership of state administrative organs and become legal persons in the form of their organizations or institutions. Judging from the current situation, most of the institutions are funded by the state, mostly subordinate institutions of administrative units, and some are established by private or enterprise groups. Compared with enterprises, institutions have the following characteristics: first, they are not for profit; Second, the funds allocated by financial and other units mainly do not return economic benefits. ? China's public institutions are functionally equivalent to foreign non-profit organizations (NPOs) and non-governmental organizations (NGOs), and they are social autonomous organizations. China's public institutions are closely related to the government. Some of these differences are caused by different social systems, in which public ownership is dominant.