Appendix B_Audit Planning Memorandum.docx

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1、AppendixBAUDlTPLANNINGMEMORANDUMDateWUYIGECertifiedPublicAccountantsLLP15F,XueyuanInternationalTower1 ZhichunRoadHaidianDistrictBeijingDearSirs,NAMEOFCOMPONENT:AUDITFORTHEYEARENDED31DECEMBER20XXAUDITPLANNINGMEMORANDUM1. UnderstandingtheEntityandItsEnvironmentDocumentyourunderstandingoftheentityandit

2、senvironment.Considerthefollowingareasofunderstanding: Externalfactorsaffectingtheentity,includingindustrymatters,andanychangesfromthepriorperiod; Generaleconomicconditionsandtheireffectontheentity; Applicablelawsandregulations,includingtheapplicablefinancialreportingframework; Internalfactorsaffect

3、ingtheentity,includingimportantcharacteristicsoftheentity,theentitysbusinessobjectivesandstrategies,andtherelatedbusinessrisksthatmayresultinamaterialmisstatementofthefinancialstatements; Significantchangesintheentityfromthepriorperiod; Historyoferror/unadjustedmisstatements; Managementsprocessforme

4、asurementandreviewoftheentity,sfinancialperformance; Competenceoflocalmanagement;and Operatinglocations.2. AuditMaterialityPleasesetoutthematerialityadopted.3. AccountingPoliciesProvideabriefsummaryofthesignificantaccountingpoliciesusedbytheentity.Considerthefollowing: ExtentofadoptionofGrouppolicie

5、sattheentity; InstancesoftheentitysnoncompliancewiththeGroupaccountingpoliciesassetoutinthereferralinstructionandthereportingpack;【如未向组成部分审计师提供集团会计政策，应删除此条】 Theintroductionofnewaccountingstandardsandtheireffectontheentity; Accountingandfinancialreportingmatters;and Accountingestimatesandrelatedjudgm

6、ents.4. IdentifledRiskAreasa) AreasforSpecialAuditConsiderationsPleasegivedetailsofsignificantorunusualfeaturesofthecurrentyear,sresultsandofsignificantchangesfrompreviousfinancialycar,sStatementofComprehensiveIncomeandStatementofFinancialPositionandreasonsformajorvariations.Areaforspecialauditconsi

7、derationsCommentsandexplanationsb) DiscussionamongtheAuditTeamSummariesthesignificantitemsnotedduringyourdiscussionwithlocalengagementteammembersregardingthesusceptibilityoftheentity,sfinancialstatementstomaterialmisstatements,includinganyfraud-relatedmattersandrelatedresponses.Includeinyoursummaryi

8、temssuchasthefollowing: Howandwheretheengagementteambelievesmaterialmisstatementduetofraudorerrorismostlikelytooccur; Theexistenceofinternalorexternalfactorsthataffecttheentity; Anyhistoryoffraudorknownfraudthathasoccurredattheentity;and Othermattersthatmayaffectthepotentialformaterialmisstatementdu

9、etofraud.Note:Allsignificantfraudrisksidentifiedshouldbeincludedinthesignificantrisksectionofthismemorandum.c) UnderstandingofInternalControlProvideabriefsummaryofyourunderstandingofinternalcontrolintheentity.Considerthefollowing: Yourunderstandingoftheentity-levelinternalcontrols; Yourunderstanding

10、oftheactivities-levelinternalcontrolsforthemainoperationcyclesandwhetheryouplantotestthedesignandoperatingeffectivenessofinternalcontrols(ifyoudon,tplantoperforminternalcontroltests,pleasestatethereason); Wheresignificantelementsoftheaccountingrecordsarecomputerized,describeyourauditapproach(e.g.use

11、ofspecialistsorothersuitablytrainedstaff;usedofenquiryprogramsorothercomputerassistedtechniques)andexplainhowyouhavesatisfiedyourselvesabouttheoperationsofanyinternalcontrolswithITorISelementsuponwhichyouhaverelied.d) ResponsestoAssessedRisksIdentifiedRiskRelatedAccountBalance(三)/Transaction(三)Poten

12、tialErrors/AffectedAssertionsPlannedResponsesNote:1.Allsignificantrisksidentifiedbythegroupauditorshouldbeconsideredifapplicable.2.IfthereisanyauditlimitationcausedbyCOVlD-19pandemicorotherissues,pleaseprovidethedetailsandyourproposedresponses,includinganyunusualauditproceduresApprovedby:(EngagementPartner)Signature:DateThissummaryshouldbewrittenonthedesignatedauditfirm,sletterhead.