Core Viewpoint - The article emphasizes the increasing difficulty of IPOs and the heightened regulatory scrutiny, highlighting the importance of meticulous attention to details in processes such as R&D expense allocation, confirmation letters, and site visits [1]. Group 1: R&D Expense Practical Points - R&D project initiation should align with the company's strategic direction, technology trends, and R&D capabilities, with collective discussions and documentation of the process [4]. - Personnel recognition for R&D should be based on working hours or end-of-term positions, ensuring that part-time personnel's contributions are reflected in year-end bonuses [4]. - R&D material input evaluation requires reasonable verification in the absence of a BOM (Bill of Materials) [4]. - Accounting treatment for R&D expenses should be recognized before sales orders are signed, with costs transferred to inventory afterward [4][5]. Group 2: Confirmation Letter Practical Points - The selection of confirmation samples should cover significant clients/suppliers and special transaction modes, with a focus on the reporting period and audit duration [12]. - Confirmation letter content must be complete, including accounts receivable balances, revenue amounts, and contract execution progress [9]. - Address verification for confirmation letters should include comparisons with business registration addresses and actual operating locations [9]. Group 3: Site Visit Practical Points - Site visit planning should include objectives, target subjects, and timing, ensuring comprehensive background information collection [15]. - The identity of reception personnel must be verified, and evidence such as inventory serial numbers should be documented during warehouse checks [15]. - Data analysis from site visits should ensure consistency with client records and transaction data, addressing any discrepancies [15].