1. Audit engagement letter: refers to a written agreement signed by an accounting firm and the audited entity to record and confirm the entrusted and entrusted relationship of audit business, audit objectives and scope, responsibilities of both parties and report format.
2. Management statement: refers to the written statement that the auditor must obtain important matters in the financial statements from the management under the condition that other sufficient and appropriate audit evidence cannot be reasonably expected.
3. Copy of the business license of the audited entity: the copy of the business license is used for signing contracts, bidding for projects, examining qualifications, proving enterprise loans, handling bank account opening licenses, enterprise organization code certificates, tax registration certificates, etc.
4. Overall audit strategy: it is a plan for the expected scope and implementation mode of the audit, and a comprehensive plan for the basic work content of the whole process from accepting the audit commission to issuing the audit report.
5. Specific audit plan: According to the overall audit strategy, the nature, time and scope of audit procedures required for implementing the overall audit strategy are planned and explained in detail.
6. Audit evidence in the audit process: An important task of auditors in the audit process is to collect, sort out and analyze audit evidence and use it as the basis for expressing audit opinions.
7. Audit report issued: refers to a written document issued by a certified public accountant after implementing the necessary audit procedures in accordance with the requirements of independent auditing standards, and used to express audit opinions on the annual accounting statements of the audited entity.