外商投資企業(yè)外方權(quán)益確認(rèn)表審核業(yè)務(wù)約定書-中英對照

1 外商投資企業(yè)外方權(quán)益確認(rèn)表審核業(yè)務(wù)約定書外商投資企業(yè)外方權(quán)益確認(rèn)表審核業(yè)務(wù)約定書 Audit Engagement Letter For the Statement of Foreign Equity in Foreign invested Enterprises 甲方甲方 Party A 乙方乙方 Party B Grant Thornton 本業(yè)務(wù)約定書以中文版本為準(zhǔn) 英文僅供參考 The Chinese version shall prevail English translation for reference only 茲由甲方委托乙方對 201X 年度外商投資企業(yè)外方權(quán)益確認(rèn)表 以下簡稱 外方權(quán)益 確認(rèn)表 進(jìn)行審核 經(jīng)雙方協(xié)商 達(dá)成以下約定 Party A hereby appoints Party B to perform the audit on statement of foreign equity in foreign invested enterprises referred hereinafter as Statement of Foreign Equity for the year ended December 31 201X After consultation both parties have reached the following agreements Details of the engagement are as followed 一 審核的目標(biāo)和范圍一 審核的目標(biāo)和范圍 1 The Objectives and Scope of the Audit 乙方接受甲方委托 根據(jù)國家外匯管理的法律 法規(guī)和中國注冊會計(jì)師協(xié)會制定的 外商投資企業(yè)外方權(quán)益確認(rèn)表審核指導(dǎo)意見 對甲方編制的201X年度外方權(quán)益確認(rèn) 表進(jìn)行審核 并就甲方外方權(quán)益確認(rèn)表的編制是否在所有重大方面按照國家外匯管理的 有關(guān)規(guī)定編制提出審核結(jié)論 According to the terms of engagement Party B will conduct an audit of the Statement of Foreign Equity as at December 31 201X prepared by Party A in accordance with the relevant state regulations on foreign exchange and Audit Guidance on Statement of Foreign Equity in Foreign invested Enterprises set out by the Chinese Institute of Certified Public Accountants And express an opinion as to whether the Statement of Foreign Equity is prepared in all material respects in accordance with the relevant state regulations on foreign exchange 二 甲方的責(zé)任二 甲方的責(zé)任 2 2 Responsibilities of Party A 1 根據(jù) 中華人民共和國會計(jì)法 及國家外匯管理的相關(guān)法規(guī)的規(guī)定 甲方及甲 方負(fù)責(zé)人有責(zé)任保證外方權(quán)益情況相關(guān)會計(jì)資料的真實(shí)性和完整性 因此 甲方管理層 有責(zé)任妥善保存和提供外方權(quán)益情況相關(guān)會計(jì)記錄 包括但不限于會計(jì)憑證 會計(jì)賬簿 及其他會計(jì)資料 這些記錄必須真實(shí) 完整地反映甲方的外方權(quán)益及外匯收支情況 2 1 Under the Accounting Law of the People s Republic of China and the relevant state regulations on foreign exchange it is the responsibility of Party A and its management to ensure the truthfulness and completeness of Party A s accounting information of foreign equity Accordingly management is responsible for maintaining and providing proper accounting records relating to the statement of foreign equity including but not limited to accounting vouchers ledgers and other accounting information These records must reflect completely and accurately the foreign equity and foreign exchange receipts and payments of Party A 2 按照國家外匯管理的有關(guān)規(guī)定編制外方權(quán)益確認(rèn)表是甲方管理層的責(zé)任 這種 責(zé)任包括 2 2 The management of Party A is responsible for the preparation of the Statement of Foreign Equity in accordance with the relevant state regulations on foreign exchange including the following responsibilities 1 按照國家外匯管理的有關(guān)規(guī)定真實(shí) 完整地編制外商投資企業(yè)外方權(quán)益確認(rèn) 表 a the Statement of Foreign Equity should be prepared accurately and completely in accordance with the relevant state regulations on foreign exchange 2 設(shè)計(jì) 執(zhí)行和維護(hù)必要的內(nèi)部控制 以使外方權(quán)益確認(rèn)表不存在重大錯(cuò)報(bào) b the necessary design implementation and maintenance of effective internal controls to enable the preparation of Statement of Foreign Equity that is free from material misstatement 3 及時(shí)為乙方的外方權(quán)益情況審核工作提供與審核有關(guān)的所有記錄 文件和所需 的其他信息 在20 年 月 日之前提供審核所需的全部資料 如果在審核過程中需要補(bǔ) 充資料 亦應(yīng)及時(shí)提供 并保證所提供資料的真實(shí)性和完整性 2 3 Providing Party B with all information relevant to audited statement of foreign equity such as records documentation and other matters on a timely basis with additional information for the purpose of the audit by the end of date month 201x and ensuring the truthfulness and completeness of all the information provided 4 確保乙方不受限制地接觸其認(rèn)為必要的甲方內(nèi)部人員和其他相關(guān)人員 2 4 Granting Party B unrestricted access to personnel within Party A and other relevant persons whom Party B consider necessary in order to obtain audit evidence 5 甲方管理層對其做出的與審核有關(guān)的聲明予以書面確認(rèn) 2 5 Written representations by the management of Party A on fulfillment of its responsibilities which Party B consider necessary audit evidence should be provided 3 6 為乙方派出的有關(guān)工作人員提供必要的工作條件和協(xié)助 乙方將于外勤工作開 始前提供主要事項(xiàng)清單 2 6 Provision of the necessary working environment and assistance to Party B s staff during the audit Party B will provide a list of main matters prior to the commencement of on site work 7 按照本約定書的約定及時(shí)足額支付審核費(fèi)用以及乙方人員在審核期間的交通 食宿和其他相關(guān)費(fèi)用 2 7 Promptly and fully settle audit fee and expenses for transportation meals and accommodations and other related out of pocket expenses incurred during the audit by the staff of Party B in accordance with the terms specified in the engagement letter 8 乙方的審核不能減輕甲方及甲方管理層的責(zé)任 2 8 Party B s audit responsibility does not alleviate the responsibilities of Party A and its management 9 協(xié)調(diào)與審核涉及的內(nèi)部審計(jì)人員和其他員工的工作 不是必備條款 在情況需 要時(shí)考慮增加的業(yè)務(wù)約定條款 2 9 Coordinate the audit work with internal audit staff and other personnel within Party A 10 協(xié)調(diào) 同意 乙方與甲方前任注冊會計(jì)師的溝通 不是必備條款 在首次接 受審核委托時(shí)考慮增加的業(yè)務(wù)約定條款 2 10Coordinate Permit Party B s communications with the predecessor auditor of Party A 三 乙方的責(zé)任三 乙方的責(zé)任 3 Responsibilities of Party B 1 乙方的責(zé)任是在實(shí)施審核工作的基礎(chǔ)上對甲方外方權(quán)益確認(rèn)表提出審核結(jié)論 乙方按照中國注冊會計(jì)師協(xié)會制定的 外商投資企業(yè)外方權(quán)益確認(rèn)表審核指導(dǎo)意見 實(shí) 施審核工作 外商投資企業(yè)外方權(quán)益確認(rèn)表審核指導(dǎo)意見 要求注冊會計(jì)師根據(jù)被審 核單位外匯業(yè)務(wù)的具體情況 合理運(yùn)用重要性原則 計(jì)劃和實(shí)施審核工作 以對外方權(quán) 益確認(rèn)表是否在所有重大方面按照國家外匯管理的有關(guān)規(guī)定編制獲取合理保證 3 1 Party B s responsibility as auditors is to express an opinion on the Statement of Foreign Equity based on the audit The audit work will be conducted in accordance with Audit Guidance on Statement of Foreign Equity in Foreign invested Enterprises set out by the Chinese Institute of Certified Public Accountants The Guidance requires CPAs based on the detail situation of Party A s foreign exchange transactions use materiality principle in planning and implementing the audit work so as to obtain reasonable assurance whether the Statement of Foreign Equity is in all material respects in accordance with the relevant state regulations on foreign exchange 2 在審核過程中 乙方將主要實(shí)施詢問 檢查記錄和文件 重新計(jì)算以及分析程 序 4 3 2 During the audit Party B will mainly perform inquiry inspection of records and documents re computation and analytical procedures 3 乙方的審核意見旨在合理保證外商投資企業(yè)外方權(quán)益確認(rèn)表的真實(shí)性和完整性 但不應(yīng)被視為是對被審核單位外匯收支行為的合規(guī)性提供的保證 3 3 Party B s audit opinion is to provide reasonable assurance on the truthfulness and completeness of Party A s Statement of Foreign Equity and is not guaranteed the compliance of the foreign exchange receipts and payments conduct of Party A 如在審核過程中注意到與外方權(quán)益確認(rèn)表項(xiàng)目有關(guān)的嚴(yán)重違反國家外匯管理有關(guān)規(guī) 定的情形 乙方應(yīng)當(dāng)與管理層和治理層進(jìn)行溝通 并有責(zé)任在審核報(bào)告中予以恰當(dāng)反映 If noticing any severe violation of the relevant state regulations on foreign exchange relating to the Statement of Foreign Equity during the audit Party B should communicate with the management and those charged with governance of Party A and disclose in the auditors report appropriately 4 在甲方履行其責(zé)任與義務(wù)的前提下進(jìn)行審核工作 按照約定的時(shí)間完成外匯審 核業(yè)務(wù) 出具審核報(bào)告 3 4 Party B will complete the audit work in accordance with the agreed timetable and issue the auditors report on a timely basis on the premises that Party A fulfills its responsibilities and obligations for the purpose of the audit 5 除下列情況外 乙方應(yīng)當(dāng)對執(zhí)行業(yè)務(wù)過程中知悉的甲方信息予以保密 3 5 Party B shall comply with the confidentiality of Party A s information acquired during the engagement except in the following circumstances 1 法律法規(guī)允許披露 并取得甲方的授權(quán) a Disclosure is permitted by laws or regulations and is authorized by Party A 2 根據(jù)法律法規(guī)的要求 為法律訴訟 仲裁準(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)的違法行為 b As required by laws or regulations producing documents or providing evidence for legal proceedings or arbitrations and reporting identified non compliance with laws or regulations to regulatory authorities 3 在法律法規(guī)允許的情況下 在法律訴訟 仲裁中維護(hù)自己的合法權(quán)益 c If permitted by laws or regulations protecting its legal interests in legal proceedings or arbitrations 4 接受注冊會計(jì)師協(xié)會或監(jiān)管機(jī)構(gòu)的執(zhí)業(yè)質(zhì)量檢查 答復(fù)其詢問和調(diào)查 d Responding to inquiries and investigations in a quality review by the Chinese Institute of Certified Public Accountants or regulatory authorities 5 法律法規(guī) 執(zhí)業(yè)準(zhǔn)則和職業(yè)道德規(guī)范規(guī)定的其他情形 5 e Other circumstances prescribed by laws or regulations professional standards or ethical requirements 四 審核收費(fèi)四 審核收費(fèi) 4 Audit Fee 1 本次審核服務(wù)的收費(fèi)是以乙方各級別工作人員在本次工作中所耗費(fèi)的時(shí)間為基 礎(chǔ)計(jì)算的 雙方商定本次審核服務(wù)的費(fèi)用總額為人民幣 萬元 大寫 4 1 The audit fee is computed on the basis of time spent by different level of Party B s staff on the engagement As agreed by both parties the service fee for this engagement is estimated to be RMB XX 2 甲方應(yīng)于本約定書簽署之日起 日內(nèi)支付 的審核費(fèi)用 剩余款項(xiàng)于 審核報(bào)告 草稿完成日 結(jié)清 或 甲方應(yīng)于乙方出具審核報(bào)告時(shí)一次付清 甲方應(yīng)于乙方現(xiàn)場審 核工作開始時(shí)一次付清 4 2 Party A shall pay X of the audit fee within X days upon signing of this letter and the remaining balance will be payable upon issue of the draft report or Party A shall pay in one slump sum upon issue of the final report by Party B Party A shall pay in one slump sum on the commence of field work by Party B 3 如果由于無法預(yù)見的原因 致使乙方從事本約定書所涉及的審核服務(wù)實(shí)際時(shí)間 較本約定書簽訂時(shí)預(yù)計(jì)的時(shí)間有明顯的增加或減少時(shí) 甲乙雙方應(yīng)通過協(xié)商 相應(yīng)調(diào)整 本約定書第四條第1 項(xiàng)下所述的審核費(fèi)用 4 3 If due to unforeseeable circumstances a relatively significant increase or decrease arises in the actual time spent by Party B on the audit engagement rendered under this letter Party A and Party B shall adjust the audit fee as stated in Section 4 1 after discussion 4 如果由于無法預(yù)見的原因 致使乙方人員抵達(dá)甲方的工作現(xiàn)場后 本約定書所 涉及的審核服務(wù)不再進(jìn)行 甲方不得要求退還預(yù)付的審核費(fèi)用 如上述情況發(fā)生于乙方 人員完成現(xiàn)場審核工作 并離開甲方的工作現(xiàn)場之后 甲方應(yīng)另行向乙方支付人民幣 元的補(bǔ)償費(fèi) 該補(bǔ)償費(fèi)應(yīng)于甲方收到乙方的收款通知之日起 日內(nèi)支付 4 4 If due to unforeseeable circumstances the audit service rendered under this engagement letter is suspended after the Party B s staff arrives at Party A s offices Party A shall not require the return of its prepaid audit fee If such circumstance occurs after Party B s staff has completed the field work and left Party A s office a compensation fee of RMBXX shall be paid to Party B which shall be settled within XX days after the receipt of payment notice from Party B 5 與本次審核有關(guān)的其他費(fèi)用 包括函證費(fèi)用 交通費(fèi) 食宿費(fèi)等 由甲方承擔(dān) 4 5 All other additional expenses related to this audit engagement including confirmation transportation meals and accommodation etc are all borne by Party A 6 五 審核報(bào)告和審核報(bào)告的使用五 審核報(bào)告和審核報(bào)告的使用 5 Auditor s Report and its Use 1 乙方按照 外商投資企業(yè)外方權(quán)益確認(rèn)表審核指導(dǎo)意見 規(guī)定的格式和類型出 具審核報(bào)告 5 1 Party B shall issue the auditors report on the format and content specified in the Audit Guidance on Statement of Foreign Equity in Foreign invested Enterprise 2 乙方向甲方致送外方權(quán)益確認(rèn)表審核報(bào)告一式 份 5 2 Party B shall send xx copies of the auditors report on the Statement of Foreign Equity to Party A 3 審核報(bào)告僅供甲方向國家外匯管理部門報(bào)送外方權(quán)益確認(rèn)表時(shí)使用 不得用于 其他用途 甲方及其他第三方因使用審核報(bào)告不當(dāng)造成的后果 乙方不承擔(dān)任何責(zé)任 5 3 The auditors report is used only for Party A to submit the Statement of Foreign Equity to institutions of State Administration of Foreign Exchange and shall not be used for other purposes Party B shall not be liable for any consequences arising from the improper use of the auditors report by Party A or any third party 4 甲方在向國家外匯管理部門報(bào)送外方權(quán)益確認(rèn)表審核報(bào)告后附的已審核外方權(quán) 益確認(rèn)表時(shí) 不得對其進(jìn)行修改 當(dāng)甲方認(rèn)為有必要修改外方權(quán)益確認(rèn)表和所作的說明 時(shí) 應(yīng)當(dāng)事先通知乙方 乙方將考慮有關(guān)的修改對外方權(quán)益確認(rèn)表審核報(bào)告的影響 必 要時(shí) 將重新出具外方權(quán)益確認(rèn)表審核報(bào)告 5 4 Party A is prohibited from making any amendment to the auditors report and the accompanying Statement of Foreign Equity upon submission to the institutions of State Administration of Foreign Exchange In case Party A considers it necessary to amend the Statement of Foreign Equity and the notes thereto Party A shall notify Party B in advance Party B will consider the implications of such amendment on the auditors report and may reissue the auditors report if necessary 5 出具審核報(bào)告的時(shí)間要求 5 5 Time requirements of issuing the auditors report 1 如甲方及或被審核單位能完全配合乙方的審核計(jì)劃進(jìn)度 及時(shí)提供審核資料 和人員配合 乙方將按時(shí)完成審核報(bào)告提交給甲方 a If Party A or the client coordinates completely with the schedule of Party B and provides audit documents and personnel assistance on a timely basis Party B will complete the auditors report and submit to Party A in accordance with the agreed timetable 2 如甲方及或被審核單位未能完全配合乙方的審核工作進(jìn)度 及時(shí)提供審核資 料和人員配合 影響審核工作的進(jìn)度 則出具審核報(bào)告的時(shí)間將視甲方的資料提供及人 員配合情況確定 不適用則刪除 b If Party A or the client cannot coordinate completely with the schedule of Party B and cannot provide audit documents and personnel assistance on a timely basis the time of issuing the auditors report will be 7 determined according to the extent of audit documents and cooperation provided by Party A 六 本約定書的有效期間六 本約定書的有效期間 6 Effective Period of this Audit Engagement Letter 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 但其中第三項(xiàng)第5段 第四 五 七 八 九 十項(xiàng)并不因本約定書終止而失效 This engagement letter will be effective after it is signed and will expire when the obligations of both parties under this engagement letter has been fulfilled Sections 4 5 7 8 9 10 however and any relevant implicit clauses hereof shall survive the expiration or termination of the engagement 七 約定事項(xiàng)的變更七 約定事項(xiàng)的變更 7 Amendments to this Audit Engagement Letter 如果出現(xiàn)不可預(yù)見的情況 影響審核工作如期完成 或需要提前出具外方權(quán)益確認(rèn) 表審核報(bào)告 甲乙雙方均可要求變更約定事項(xiàng) 但應(yīng)及時(shí)通知對方 并由雙方協(xié)商解決 If any unforeseeable circumstances arise which prevent the audit work from being completed on time or issuance of the auditors report in advance is required either party may request an amendment to the agreed terms in this engagement Timely notification shall be given and it shall be resolved on the basis of mutual consultation 八 終止條款八 終止條款 8 Termination of the engagement 1 如果根據(jù)乙方的職業(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 乙方認(rèn)為已不適宜繼續(xù)為甲方提供本約定書約定的審核服務(wù)時(shí) 乙方可以 采取向甲方提出合理通知的方式終止履行本約定書 8 1 Party B reserves the right to resign from this engagement by giving Party A reasonable notice if there arise any circumstances including the requirements of its professional ethics standards or other professional duties applicable laws regulations and other regulatory requirements which in Party B s opinion makes it inadvisable to continue to provide the services to Party A as set out in this engagement letter 2 在終止業(yè)務(wù)約定的情況下 乙方有權(quán)就其于本約定書終止之日前對約定的審核 服務(wù)項(xiàng)目所做的工作收取合理的審核費(fèi)用 8 2 In any event of termination of this engagement Party B shall be entitled to a reasonable fee according to its contribution and involvement in this engagement up to the date of termination 8 九 違約責(zé)任九 違約責(zé)任 9 Liabilities for Breach of Contract 甲乙雙方按照 中華人民共和國合同法 的規(guī)定承擔(dān)違約責(zé)任 Party A and Party B accept the responsibility in accordance with the Contract Law of the People s Republic of China 十 適用法律和爭議解決十 適用法律和爭議解決 10 Applicable Law and Resolution of Disputes 本約定書的所有方面均應(yīng)適用中華人民共和國法律進(jìn)行解釋并受其約束 本約定書 履行地為乙方出具審核報(bào)告所在地 因本約定書引起的或與本約定書有關(guān)的任何糾紛或 爭議 包括關(guān)于本約定書條款的存在 效力或終止 或無效之后果 雙方協(xié)商確定采 取以下第 種方式予以解決 This agreement will be construed and governed in all respects by the laws of the People s Republic of China and be carried out where the auditors report issued by Party B Any dispute arising out of or in connection with this agreement including a dispute regarding the existence validity or termination of the terms of this engagement letter or the consequence of their nullity will be resolved by the approach as agreed by both parties 1 向有管轄權(quán)的人民法院提起訴訟 a File a lawsuit to the court with jurisdiction 2 提交 仲裁委員會仲裁 b Submit to XX Arbitration Commission for arbitration 十一 雙方對其他有關(guān)事項(xiàng)的約定十一 雙方對其他有關(guān)事項(xiàng)的約定 11 Other Matters Agreed by both Parties 1 使用互聯(lián)網(wǎng)電子郵件傳遞訊息 不是必備條款 在情況需要時(shí)考慮增加的業(yè)務(wù) 約定條款 11 1 Electronic Transmission of Confidential Data 甲 乙雙方可能會通過電子郵件傳遞訊息 甲方已知曉電子通訊方式所附帶的固有 風(fēng)險(xiǎn) 其中包括 但不限于 缺乏保障而導(dǎo)致被竊取或未經(jīng)授權(quán)而獲取這些傳遞訊息的 風(fēng)險(xiǎn) 訊息誤傳的風(fēng)險(xiǎn)及感染計(jì)算機(jī)病毒 9 或其它有害裝置的風(fēng)險(xiǎn) 乙方雖然會于發(fā)出電子信息