Appendix B_Audit Planning Memorandum.docx

上传人:夺命阿水 文档编号:1163665 上传时间:2024-03-24 格式:DOCX 页数:3 大小:18.36KB
返回 下载 相关 举报
Appendix B_Audit Planning Memorandum.docx_第1页
第1页 / 共3页
Appendix B_Audit Planning Memorandum.docx_第2页
第2页 / 共3页
Appendix B_Audit Planning Memorandum.docx_第3页
第3页 / 共3页
亲,该文档总共3页,全部预览完了,如果喜欢就下载吧!
资源描述

《Appendix B_Audit Planning Memorandum.docx》由会员分享,可在线阅读,更多相关《Appendix B_Audit Planning Memorandum.docx(3页珍藏版)》请在课桌文档上搜索。

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.

展开阅读全文
相关资源
猜你喜欢
相关搜索

当前位置:首页 > 在线阅读 > 生活休闲


备案号:宁ICP备20000045号-1

经营许可证:宁B2-20210002

宁公网安备 64010402000986号