薦審計(jì)業(yè)務(wù)約定書（中英文對(duì)照）

審計(jì)業(yè)務(wù)約定書（中英文對(duì)照）審計(jì)業(yè)務(wù)約定書AUDITENGAGEMENTLETTER學(xué)術(shù)交流請(qǐng)私信或評(píng)論留言日期:Date:委托單位:Client:受托單位:Practitioner:CertifiedPublicAccountantsLimited茲由（以下簡稱“貴公司”）委托會(huì)計(jì)師事務(wù)所有限公司（以下簡稱“本所”）所對(duì)其2006年度財(cái)務(wù)報(bào)表進(jìn)行審計(jì)。經(jīng)雙方協(xié)商，達(dá)成以下約定：(referredhereinafterasthe"Company”)requestsCertifiedPublicAccountantsLimited(referredhereinafteras"We")toperformtheauditonthefinancialstatementsfortheyearended31December2006.Detailsoftheengagementareasfollowed:一、業(yè)務(wù)范圍與審計(jì)目標(biāo)Scopeandauditobjectives1、本所接受委托，對(duì)貴公司按照《企業(yè)會(huì)計(jì)制度》編制的2006年12月31日的資產(chǎn)負(fù)債表、2006年度的利潤表、現(xiàn)金流量表和財(cái)務(wù)指標(biāo)補(bǔ)充資料表以及財(cái)務(wù)報(bào)表附注（以下統(tǒng)稱財(cái)務(wù)報(bào)表）進(jìn)行審計(jì)。Accordingtothetermsofengagement,wewillauditthebalancesheetatof31December2006,theincomestatement,thecashflowstatement,thesupplementalstatementoffinancialratiosandnotestothefinancialstatementsfortheyearended31December2006,(referredhereinafterasthe"financialstatements”)oftheCompanywhicharepreparedinaccordancewithAccountingSystemforBusinessEnterprises.2、本所將依據(jù)審計(jì)準(zhǔn)則，通過執(zhí)行審計(jì)工作，對(duì)財(cái)務(wù)報(bào)表的下列方面發(fā)表審計(jì)意見：(1)財(cái)務(wù)報(bào)表是否按照《企業(yè)會(huì)計(jì)制度》的規(guī)定編制；(2)財(cái)務(wù)報(bào)表是否在所有重大方面公允反映貴公司的財(cái)務(wù)狀況、經(jīng)營結(jié)果和現(xiàn)金流量。Wewillperformouraudittothefinancialstatementsinaccordancewiththeauditstandardsandissueouropiniontothefollowingaspects:(1)WhetherthefinancialstatementswerepreparedinaccordancewithAccountingSystemforBusinessEnterprises;(2)WhetherthefinancialstatementsreflectatrueandfairviewoftheCompany'sfinancialposition,operatingresultsandcashflowinallmaterialaspects.二、貴公司的責(zé)任與義務(wù)TheCompany'sdutiesandobligations(一)貴公司的責(zé)任TheCompany'sduties1、根據(jù)《中華人民共和國會(huì)計(jì)法》及《企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例》，貴公司及貴公司負(fù)責(zé)人有責(zé)任保證會(huì)計(jì)資料的真實(shí)性和完整性。因此，貴公司管理層有責(zé)任妥善保存和提供會(huì)計(jì)記錄（包括但不限于會(huì)計(jì)憑證、會(huì)計(jì)帳薄以及其他會(huì)計(jì)資料），這些記錄必須真實(shí)、完整地反映貴公司的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量。AccordingtoAccountingLawofThePeople'sRepublicofChinaandRegulationsonFinancialReportingofEnterprises,theCompanyandtheCompany'smanagementareresponsiblefortheauthenticityandintegralityoftheaccountingrecords.Therefore,theCompany'smanagementisresponsibleforproperlymaintainingtheaccountingrecordsandprovidingusthosefinancialinformation(butnotlimitedtoaccountingvouchers,booksandrecordsandotheraccountinginformation).SuchrecordsshouldreflectatrueandfairviewoftheCompany'sfinancialposition,operatingresultandcashflow.2、按照《企業(yè)會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是貴公司管理層的責(zé)任，這種責(zé)任包括：（1）設(shè)計(jì)、實(shí)施和維護(hù)與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以使財(cái)務(wù)報(bào)表不存在由于舞弊或錯(cuò)誤而導(dǎo)致的重大錯(cuò)報(bào)；（2）選擇和運(yùn)用恰當(dāng)?shù)臅?huì)計(jì)政策；（3）作出合理的會(huì)計(jì)估計(jì)。ItistheCompany'smanagementresponsibilitiestopreparethefinancialstatementsinaccordancewithAccountingSystemforBusinessEnterprises.Suchresponsibilitiesalsoinclude,(1)thedesign,establishmentandmaintenanceofaproperinternal-controlsystemthattoavoidthematerialmisstatementscontainedinfinancialstatementsmaterialmisstatementsbecauseoffraudsormistakes;(2)todecideandtouseappropriateaccountingpolicies;(3)tomakereasonableaccountingestimates.(二)貴公司的義務(wù)TheCompany'sobligations1、及時(shí)為本所的審計(jì)工作提供所需的全部會(huì)計(jì)資料和其他有關(guān)資料（在

日之前提供審計(jì)所需的全部資料），并保證所提供資料的真實(shí)性和完整性。2、確保本所不受限制地接觸任何與審計(jì)有關(guān)的記錄、文件和所需的其他信息。1.Makeavailabletousallthefinancialinformationandotherrelatedinformationonatimelybasis(alltheinformationshouldbeprovidedby

),andensuretheauthenticityandintegralityofsuchinformation.2.Ensurethatwecanaccessanynecessaryrecords,documentsandotherinformationrelatedtoourauditwithoutanylimitation3、貴公司管理層對(duì)其作出的與審計(jì)有關(guān)的聲明予以書面確認(rèn)。4、為本所派出的有關(guān)工作人員提供必要的工作條件和協(xié)助，主要事項(xiàng)將由本所于外勤工作開始前提供清單。5、按本約定書的約定及時(shí)足額向本所支付審計(jì)費(fèi)用以及其他相關(guān)費(fèi)用（如交通、食宿、通訊以及其他代墊費(fèi)用等）。3.TheCompany'smanagementshouldhavealltheirrepresentationrelatingtoourauditinwritten.4.Providenecessaryworkingconditionsandassistancetoourstaff.Ourrequestswillbeprovidedtoyoubeforethecommencementofoutaudit.5.TheCompanyagreestopaytheagreedauditfeeandotherrelatedexpensesinaccordancewiththetermsofengagement(suchastraffic,accommodation,telecommunicationandotherexpensespaidonbehalfoftheCompany).三、本所的責(zé)任和義務(wù)Ourdutiesandobligations(一)本所的責(zé)任Ourduties1、本所的責(zé)任是在實(shí)施審計(jì)工作的基礎(chǔ)上對(duì)貴公司財(cái)務(wù)報(bào)表發(fā)表審計(jì)意見。本所按照中國注冊會(huì)計(jì)師審計(jì)準(zhǔn)則（以下簡稱審計(jì)準(zhǔn)則）的規(guī)定進(jìn)行審計(jì)。審計(jì)準(zhǔn)則要求注冊會(huì)計(jì)師遵守職業(yè)道德規(guī)范，計(jì)劃和實(shí)施審計(jì)工作，以對(duì)財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。OurdutiesaretoexpressouropinionstotheCompany’sfinancialstatements.WewillperformourauditbasedontheAuditingStandardsofPeople?sRepublicofChina(referredhereinafterasthe?AuditingStandards?).TheAuditingStandardsrequireustofollowtheprofessionalethicsrequirements,toplanandtoperformouraudit,soastoobtainthenecessaryassurancethatthefinancialstatementsarefreeofmaterialmisstatement.2、審計(jì)工作涉及實(shí)施審計(jì)程序，以獲取有關(guān)財(cái)務(wù)報(bào)表金額和披露的審計(jì)證據(jù)。選擇的審計(jì)程序取決于本所的判斷，包括對(duì)由于舞弊或錯(cuò)誤導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估。在進(jìn)行風(fēng)險(xiǎn)評(píng)估時(shí)，本所考慮與財(cái)務(wù)報(bào)表編制相關(guān)的內(nèi)部控制，以設(shè)計(jì)恰當(dāng)?shù)膶徲?jì)程序，但目的并非對(duì)內(nèi)部控制的有效性發(fā)表意見。審計(jì)工作還包括評(píng)價(jià)管理層選用會(huì)計(jì)政策的恰當(dāng)性和作出會(huì)計(jì)估計(jì)的合理性，以及評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。Ourauditcomprisesofperformanceofourauditproceduressoastoobtainauditevidenceinrelationtotheamountsonthefinancialstatementsandtherelateddisclosures.Weshallselectthenecessaryauditproceduresusingourprofessionaljudgments.Theauditproceduresincludetheevaluationofthematerialmisstatementsresultedfromfraudandothermistakes.Whenweareevaluatingtheinherentauditrisks,wealsoconsiderinternalcontrolsrelatingtothecompilationoffinancialstatements,inordertodecidetheappropriateauditprocedures.Thepurposeofthisevaluationisnottoprovideanyopiniontotheeffectivenessoftheinternalcontrols.Theauditproceduresalsoincludetheevaluationonappropriatenessoftheadoptionoftheaccountingpolicies,reasonabilityofaccountingestimatesandtheevaluationoftheoverallfinancialstatementspresentationwhicharedecidedbytheCompany'smanagement.3、本所需要合理計(jì)劃和實(shí)施審計(jì)工作，以使本所能夠獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)，為貴公司財(cái)務(wù)報(bào)表是否不存在重大錯(cuò)報(bào)獲取合理保證。WeneedtoperformareasonableauditplanandcarryoutourauditworkswhichensureustoobtainsufficientandappropriateauditevidencetohavetheassurancefortheCompany'sfinancialstatementsdonotcontainanymaterialmisstatement.4、本所有責(zé)任在審計(jì)報(bào)告中指明所發(fā)現(xiàn)的貴公司在重大方面沒有遵循《企業(yè)會(huì)計(jì)制度》編制財(cái)務(wù)報(bào)表且未按本所的建議進(jìn)行調(diào)整的事項(xiàng)。Wehavetheresponsibilitytostateintheauditors'reportforanyCompany'sactivitiesthatdonotfollowtheAccountingSystemforBusinessEnterpriseswheretheCompanydonotadjusttheirfinancialstatementsinaccordancewithoursuggestions.5、由于測試的性質(zhì)和審計(jì)的其他固有限制，以及內(nèi)部控制的固有局限性，不可避免的存在著某些重大錯(cuò)報(bào)在審計(jì)后可能仍然未被本所發(fā)現(xiàn)的風(fēng)險(xiǎn)。Becauseofthenatureandtheinherentlimitationofouraudittestsandtheinherentlimitationoftheinternalcontrols,theriskoftheprobabilitiesoftheexistenceofmaterialmisstatementafterourauditstillexists.6、在審計(jì)過程中，本所若發(fā)現(xiàn)貴公司內(nèi)部控制存在本所認(rèn)為的重要缺陷，可以向貴公司提交管理建議書。但本所在管理建議書中提出的各項(xiàng)事項(xiàng)，并不代表已全面說明所有可能存在的缺陷或已提出所有的可行的改善建議。貴公司在實(shí)施本所提出的改善建議前應(yīng)全面評(píng)估其影響。未經(jīng)本所書面許可，貴公司不得向任何第三方提供本所出具的管理建議書。Duringouraudit,ifanymaterialweaknessintheinternalcontrolisnoted,wemightprovidemanagementsuggestionlettertotheCompany.Inourmanagementsuggestionletter,itdoesnotprovideallprobableweaknessesintheinternalcontrolorallpossibleremediestotheweaknessesfound.TheCompanyshouldevaluatetheeffectivenessbeforeimplementingoursuggestedremedies.TheCompanycannotdisclosethemanagementsuggestionlettertoanyotherpartieswithoutourwrittenconsent.7、本所的審計(jì)責(zé)任不能減輕貴公司及貴公司管理層的責(zé)任。OurauditdoesnotreducetheresponsibilitiesoftheCompanyandtheresponsibilitiesofthemanagementoftheCompany.(二)本所的義務(wù)Ourobligations1、按照約定時(shí)間完成審計(jì)工作，出具審計(jì)報(bào)告。Weshallcompleteourauditinaccordancewiththetimetable,issuingtheauditors'report.2、除下列情況外，本所應(yīng)當(dāng)對(duì)執(zhí)行業(yè)務(wù)過程中知悉的貴公司信息予以保密：（1）取得貴公司的授權(quán)；（2）根據(jù)法律法規(guī)的規(guī)定，為法律訴訟準(zhǔn)備文件或提供證據(jù)，以及向監(jiān)管機(jī)構(gòu)報(bào)告發(fā)現(xiàn)的違反法規(guī)行為；（3）接受行業(yè)協(xié)會(huì)和監(jiān)管機(jī)構(gòu)依法進(jìn)行的質(zhì)量檢查；（4）監(jiān)管機(jī)構(gòu)對(duì)本所進(jìn)行行政處罰（包括監(jiān)管機(jī)構(gòu)處罰前的調(diào)查、聽證）以及本所對(duì)此提起的行政復(fù)議。TheinformationobtainedfromtheCompanyduringourauditwillbekeptconfidentialexceptforthefollowingsituations:(1)WiththeCompany?spermission;(2)Accordingtothelawandlegalregulations,theinformationwillonlybeprovidedfortherelationofthepreparationoflegaldocumentsorevidencesandreportedforanyillegalactionstotherelatedauthorities;(3)Forthepurposeofqualitycontrolreviewscarriedbyrequestsfromourindustryregulatorsorotherregulatoryauthorities;(4)Fortheprosecutionfromregulatoryauthorities(includinginvestigationandhearingofwitnessesbeforetheconclusion)andourappealfortheprosecution.四、審計(jì)收費(fèi)Auditfee1、本次審計(jì)服務(wù)的收費(fèi)是以本所進(jìn)行審計(jì)工作時(shí)所負(fù)的責(zé)任程度、各級(jí)別工作人員的專業(yè)知識(shí)及所需投入的時(shí)間而定的。本所預(yù)計(jì)本次審計(jì)服務(wù)的費(fèi)用總額為人民幣（大寫）

元。此外，按照本所的工作慣例及本約定書所述，審計(jì)費(fèi)用并不包括11%的稅金及附加費(fèi)用（包括上交給稅務(wù)局的營業(yè)稅及?附加、所得稅、上交給中國注冊會(huì)計(jì)師協(xié)會(huì)的會(huì)費(fèi)及審計(jì)服務(wù)保險(xiǎn)費(fèi)），亦不包括有關(guān)的人員的差旅費(fèi)、住宿費(fèi)、香港員工出差補(bǔ)貼、加班餐費(fèi)補(bǔ)貼、國際長途電話費(fèi)、影印費(fèi)、快遞費(fèi)等費(fèi)用。稅金及費(fèi)用應(yīng)由貴公司負(fù)擔(dān)。Ourfeesarecomputedonourresponsibilitiesonthisauditandthebasisofthetimespentonyouraffairsbythepartnersandourstaffandonthelevelsofskillandresponsibilityinvolved.TheanticipatedfeeofthisauditisRMB

.Accordingtotheusualpractice,theauditfeedonotincludetotally11%taxesandfee(i.e.businesstaxandincometaxtotaxauthorities,theleviestoChineseInstituteofCPA,andtheinsuranceofauditservice),neitherincludeanyout-of-pocketexpensessuchastravelingexpenses,accommodationexpenses,awayfromhomeallowanceforHKstaff,overtimemealallowance,IDDcallcharges,photocopyingcharges,postage&couriercharges,printingcharges,etc.whicharenecessarilytobeincurredwhenthePractitionercarryouttheservice.2、貴公司應(yīng)于本約定書簽署之日支付50%的審計(jì)費(fèi)用，剩余款項(xiàng)于本所完成了審計(jì)報(bào)告草稿之日付清。Thesetaxesandout-ofpocketexpenseswillbebornebytheCompany.50%oftheauditfeeshouldbepaidonthesamedaywhenthisengagementletterissigned.Theremainingbalanceshouldbepaidwhenthedraftedauditors'reportisprovided.3、如果由于無法預(yù)見的原因，致使本所從事本約定書所涉及的審計(jì)服務(wù)實(shí)際耗費(fèi)時(shí)間較本約定書簽訂時(shí)預(yù)計(jì)耗費(fèi)的時(shí)間有明顯的增加或減少時(shí)，貴公司與本所應(yīng)通過協(xié)商，相應(yīng)調(diào)整本約定書“審計(jì)收費(fèi)”第1項(xiàng)下所述的審計(jì)費(fèi)用。Unexpectedcircumstancesmayarisewhichresultintheactualtimewespendonthisengagementissignificantlylongerorshorterthanouroriginalbudget.TheCompanyandweshouldnegotiateontheauditfeedescribedundertheclause1inthesectionof"Auditfee"andtheauditfeeshouldbeadjustedaccordingly.4、如果由于無法預(yù)見的原因，致使本所人員抵達(dá)貴公司的工作現(xiàn)場后，本約定書所涉及的審計(jì)服務(wù)不再進(jìn)行，貴公司不得要求退還預(yù)付的審計(jì)費(fèi)用；如上述情況發(fā)生于本所人員完成現(xiàn)場審計(jì)工作，并離開貴公司的工作現(xiàn)場之后，貴公司應(yīng)另行向本所支付本次審計(jì)費(fèi)用50%的補(bǔ)償費(fèi)，該補(bǔ)償費(fèi)應(yīng)于貴公司收到本所的收款通知之日起10日內(nèi)支付。Unexpectedcircumstancesmayariseafterthecommencementofourfieldworkresultedinterminationofouraudit,theCompanycannotrequesttherefundfortheprepaymentoftheauditfee.IftheterminationhappensafterthefinishofourfieldworkandwehavereturnedfromtheCompany'soffice,theCompanyshouldpayanother50%oftheauditfeetousforcompensation.Thiscompensationshouldbepaidwithin10dayswhentheCompanyreceiveourdebitnote.五、審計(jì)報(bào)告和審計(jì)報(bào)告的使用Auditors'reportandtheusageofauditors'report1、本所按照《中國注冊會(huì)計(jì)師審計(jì)準(zhǔn)則第1501號(hào)—審計(jì)報(bào)告》和《中國注冊會(huì)計(jì)師審計(jì)準(zhǔn)則第1502號(hào)—非標(biāo)準(zhǔn)審計(jì)報(bào)告》規(guī)定的格式和類型出具審計(jì)報(bào)告。Weshallissueourauditors'opinioninaccordancewiththeformatandstyledescribedinthePRCAuditingStandardsNo.1501—Auditors'ReportandAuditingStandardsNo.1502—Non-StandardAuditors'Report.2、本所向貴公司出具2006年度審計(jì)報(bào)告一式

份(含英文譯本

份)。WeshallprovidetheCompanywithcopiesoftheauditors'reportofthefinancialstatementsfortheyearended2006togetherwithcopiesofEnglishtranslationversion.3、貴公司在提交或?qū)ν夤紝徲?jì)報(bào)告時(shí)，不得修改或刪節(jié)本所出具的審計(jì)報(bào)告；不得修改或刪除重要的會(huì)計(jì)數(shù)據(jù)、重要的報(bào)表附注和所作的重要說明。Whentheauditedfinancialstatementsarebeingpresentedorpublished,theCompanyisnotallowedtoamendordeleteanypartofourauditors'reportoramendordeleteanymaterialaccountinginformation,anysignificantnotestothefinancialstatementsandtherelatedexplanationsinthefinancialstatements.六、本約定書的有效期間Availabilityofthisengagement本約定書自簽署之日起生效，并在雙方履行完畢本約定書約定的所有義務(wù)后終止。但其中第三（二）2、四、五、八、九、十項(xiàng)并不因本約定書終止而失效。Thisengagementwillbevalidfromthedayofsigningtillthedaywhenbothpartieshavecompletedtheirobligationslistedinthisengagement.However,clausesC(II)2,D,E,H,I,Jwillstillbeenforceableaftertheexpirationofthisengagement.七、約定事項(xiàng)的變更Amendmenttoagreedterms如果出現(xiàn)不可預(yù)見的情況，影響審計(jì)工作如期完成，或需要提前出具審計(jì)報(bào)告時(shí)，本約定書雙方均可要求變更約定事項(xiàng)，但應(yīng)及時(shí)通知對(duì)方，并由雙方協(xié)商解決。Unexpectedcircumstancesmayariseresultedindelayingtheissueoftheauditors'reportortheauditors'reportisneededtobeissuedearlierthantheagreeddate,eitherpartycanrequesttoamendtheagreedtermsprovidedthatbothpartiesareinformedintime.Suchamendmentsshouldbeagreedonthebasisofmutualnegotiation.八、終止條款Terminationoftheengagement1、如果根據(jù)本所的職業(yè)道德及其他有關(guān)專業(yè)職責(zé)、適用的法律、法規(guī)或其他任何法定的要求，本所認(rèn)為已不適宜繼續(xù)為貴公司提供本約定書約定的審計(jì)服務(wù)時(shí)，本所可以采取向貴公司提出合理通知的方式終止履行本約定書。WhenweconsideritwouldbeinappropriatetocontinuetoprovidetheaudittotheCompany,accordingtoourprofessionalethicsandotherrelatedprofessionalresponsibilities,correspondinglawsandregulation