  Let $v$ be a continuous flow with arbitrary singularities on a compact
surface. Then we show that if $v$ is non-wandering then $v$ is topologically
equivalent to a $C^{\infty}$ flow such that there are no exceptional orbits and
$\mathrm{P} \sqcup \mathop{\mathrm{Sing}}(v) = \{ x \in M \mid \omega(x) \cup
\alpha(x) \subseteq \mathop{\mathrm{Sing}}(v) \}$, where $\mathrm{P}$ is the
union of non-closed proper orbits and $\sqcup$ is the disjoint union symbol.
Moreover, $v$ is non-wandering if and only if $\overline{\mathrm{LD}\sqcup
\mathop{\mathrm{Per}}(v)} \supseteq M - \mathop{\mathrm{Sing}}(v)$, where
$\mathrm{LD}$ is the union of locally dense orbits and $\overline{A}$ is the
closure of a subset $A \subseteq M$. On the other hand, $v$ is topologically
transitive if and only if $v$ is non-wandering such that $
\mathop{\mathrm{int}}(\mathop{\mathrm{Per}}(v) \sqcup
\mathop{\mathrm{Sing}}(v)) = \emptyset$ and $M - (\mathrm{P} \sqcup
\mathop{\mathrm{Sing}}(v))$ is connected, where $\mathrm{int} {A}$ is the
interior of a subset $A \subseteq M$. In addition, we construct a smooth flow
on $\mathbb{T}^2$ with $\overline{\mathrm{P}} = \overline{\mathrm{LD}}
=\mathbb{T}^2$.
