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start on ……… Further to our meeting we now set out below some matters in relation to our audit planning.\nAt this point we aim to ensure that there is a mutual understanding of the audit and the respective responsibilities of the auditors and the directors.\nIn addition to providing our formal audit report on your financial statements, we will communicate in our audit findings letter those matters, which we believe to be relevant to the directors that come to our attention as a result of the performance of our audit of the financial statements.\nIndependence and objectivity\nIn accordance with the FRC Ethical Standards we as auditors must ensure that our independence and objectivity is maintained at all times.\nThe following issues are potential threats to our independence:\na.\nb.\nc.\nWe have introduced the following safeguards to counter these potential threats.\na.\nb.\nc.\nWe confirm that, in our professional judgement and having regard to the safeguards in place, the firm is independent within the meaning of the FRC’s Ethical Standards and the objectivity of the audit engagement partner and staff is not impaired. Therefore, we are pleased to proceed in accordance with our appointment.\nNature and scope of the audit\nWe set out below an outline of the nature and scope, including where relevant, any limitations thereon, of the work we propose to undertake and the form of the report we expect to make.\nWe have a statutory responsibility to report to the members/shareholders whether in our opinion the statutory financial statements give a true and fair view of the assets, liabilities, and financial position of the company at the year/period end and of the profit and loss for the year/period then ended and have been properly prepared in accordance with Irish GAAP and the requirements of the Companies Act 2014.\nWe are required to report the following matters;\nwhether adequate accounting records were sufficient to permit the financial statements to be readily and properly audited.\nwhether the financial statements are in agreement with the accounting records.\nwhether we have obtained all the information and explanations which we think necessary for the purpose of our audit;\nwhether the information in the directors' reports is consistent with the financial statements.\nIn addition, there are certain other matters which according to the circumstances, may need to be dealt with in our report. For example, where the statutory financial statements do not give full details of directors' remuneration or of transactions with the company as specified S.305 to S.312 of the Companies Act 2014.\nWe will express an unqualified opinion when the financial statements give a true and fair view in accordance with the financial reporting framework. Any modification to this unqualified audit opinion will be expressed in our auditor’s report and in the audit findings letter.\nWe will conduct our audit in accordance with the International Standards on Auditing (UK and Ireland) issued by the FRC. An audit includes an examination on a test basis of evidence relevant to the amounts and disclosures in the financial statements.\nWe will also document the internal controls and the systems of your company. We will review internal and external operational, financial, compliance and other risks facing the company, which might affect the financial statements, including the likelihood of those risks materialising and how they are managed.\nWe will also document and review the control environment within the company, including the attitude of management to controls and whether management have a process for keeping under review the effectiveness of the system of internal control and, where a review of the effectiveness of internal control has been carried out and the res","cbCaiigKGNFS2D3B","https://ap.wps.com/l/cbCaiigKGNFS2D3B","docx",59410,"English","# Audit Planning Letter\n## Independence and objectivity\n## Nature and scope of the audit\n## Findings from the audit","[{\"question\":\"该审计计划函的目的是什么？\",\"answer\":\"该函用于在审计启动前确保审计师与董事之间对审计理解与各自责任形成一致，并说明审计将如何沟通审计发现。\"},{\"question\":\"文中如何强调审计师的独立性与客观性？\",\"answer\":\"依据FRC Ethical Standards，信函指出独立性可能的威胁，并说明采取的保障措施，确认审计方在专业判断下保持独立且审计参与合伙人及人员的客观性不受影响。\"},{\"question\":\"审计的性质与范围包含哪些关键点？\",\"answer\":\"信函概述审计的法定责任、对财务报表真实公允的评价依据、与会计记录一致性的检查、所需信息与解释的获取，并说明将记录内部控制、评估公司面临的各类风险及其管理方式。\"},{\"question\":\"审计结束后会向董事提供哪些内容？\",\"answer\":\"审计结束后将为董事起草审计发现函，重点包括内部控制与会计系统的弱点、对审计报告有影响的重大审计风险、未调整错报、VAT/PAYE相关问题以及公司会计与财务报告的定性方面等治理事项。\"}]","Audit Planning Letter - October 2016 - Sample | DOCX",1788337372]