1.The elements of financial statements , the financial statement indicators 、defined by applicable accounting standards and relevant accounting systems, and other specific requirements put forward by applicable accounting standards and relevant accounting systems.2.For an audited entity, whether there are financial statement items that users of financial statements are particularly concerned about .3.The nature of the audited unit and the industry in which it is located. 4.The scale, ownership nature and financing method of the audited unit.请翻译成中文