Review and verify. From the perspective of "maintaining economic security, rationally developing and utilizing resources, protecting ecological environment, optimizing major layout, safeguarding public interests and preventing monopoly", POP is the third-party retail platform in JD.COM. Merchants borrow JD.COM platform to sell goods and operate by themselves. POP models include sop and FBP models, and POP stores are divided into flagship stores, franchise stores and specialty stores. Audit is to examine and verify the truth of things. Authenticity audit includes the authenticity of voucher date, business content and data. The original foreign documents must be stamped with the official seal of the reporting unit or the signature or seal of the reporting personnel; Self-made original vouchers must be signed or sealed by the leaders of the handling unit and the handling personnel. For universal original vouchers, the authenticity of the vouchers themselves should also be audited to prevent forgery of the original vouchers.