Legal analysis: Social security audit means that social security agencies check the payment of social insurance premiums and the receipt of social insurance benefits according to law.

Legal basis: social insurance audit method

Article 2 The term "audit" as mentioned in these Measures refers to the verification conducted by social insurance agencies on the payment of social insurance premiums and the collection of social insurance benefits according to law.

Third social insurance agencies at or above the county level shall be responsible for social insurance audit.

The audit department of the social insurance agency at or above the county level shall undertake the social insurance audit.