The financial reporting basis on which the financial information to be audited is compiled, including whether it is necessary to adjust the financial information to other financial reporting bases;

Industry-specific reporting requirements, such as those required by certain industry regulators;

The scope of the expected audit work, including the number and location of components to be covered;

Control the nature of the relationship between the parent company and each component of the group to decide how to prepare the consolidated financial statements;

Audit scope of components by certified public accountants;

The nature of the business department to be audited, including whether professional knowledge is required;

Foreign currency translation, including accounting treatment of foreign currency transactions, translation of foreign currency financial statements and disclosure of relevant information;

In addition to the audit work for the purpose of merger, it is also necessary to conduct statutory audits on individual financial statements;

Availability of internal audit work and the degree of trust of certified public accountants in internal audit work;

How the audited entity uses the service organization, and how the certified public accountant obtains the evidence of the effectiveness of the internal control design and operation of the service organization;

Expectation of using audit evidence obtained from previous audits (such as audit evidence related to risk assessment procedures and control tests);

The impact of information technology on audit procedures, including the availability of data and the expectation of using computer-aided audit technology;

Coordinate the expected scope and timetable of the audit work and the mid-term financial information review, and the impact of the information obtained from the mid-term review on the audit work;

Time coordination with employees of the audited unit and availability of relevant data.