審計(jì)業(yè)務(wù)約定書(中英文)

1、日期：Date:委托單位：Client:受托單位:Practiti on er: Certified Public Acco untants Limited茲由（以下簡(jiǎn)稱“貴公司”）委托會(huì)計(jì)師事務(wù)所有限公司（以下簡(jiǎn)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： (referredhere in after as the Compa ny”)requests Certified Public Acco untantsLimited (referred here in after as We) to perform the audit on the finan c

2、ialstateme nts for the year en ded 31 December 2006. Details of the en gageme nt are as followed:一、業(yè)務(wù)范圍與審計(jì)目標(biāo)Scope and audit objectives1、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(rùn)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)。Accord ing to the terms of en gageme nt, we will audit the bala nee

3、sheet at of 31December 2006, the in come stateme nt, the cash flow stateme nt, the suppleme ntal statement of financialratios and notes to the financial statements for the year ended 31 December 2006, (referred here in after asthe finan cial stateme nts” ) of theCompa ny which are prepared in accord

4、a nee with Acco unting System for Busin essEn terprises.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(yíng)結(jié)果和現(xiàn)金流量。We will perform our audit to the financial statements in accordance with the audit sta ndards and issue ouropinion to the follow ing aspects:(1)

5、 Whether the finan cial stateme nts were prepared in accorda nce with Acco un ti ng System for Business En terprises;(2) Whether the finan cial stateme nts reflect a true and fair view of theCompanys financial position, operating results and cash flow in all material aspects.、貴公司的責(zé)任與義務(wù)The Compa nys

6、duties and obligati ons(一)貴公司的責(zé)任 The Companys duties1、根據(jù)中華人民共和國(guó)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(yíng)成果和現(xiàn)金流量。According to Accounting Law of The Peoples Republic of China and Regulations on Finan cial Report ing of Ente

7、rprises, the Compa ny and the Compa nys man ageme nt are responsible for the authenticity and integrality of theaccounting records. Therefore, the Compa nys man ageme nt is resp on sible for properly mai ntai ning theaccounting records and providing us those financial information (but not limited to

8、 acco unting vouchers, books andrecords and other acco unting in formati on). Such records should reflect a true and fair view of the Companysfinancial position, operati ng result and cash flow.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；

9、（3 ）作出合理 的會(huì)計(jì)估計(jì)。It is the Companys management responsibilities to prepare the financial statements in accorda nee with Acco un ting System for Busin ess En terprises. Such resp on sibilities also in clude, (1) the desig n, establishme nt andmaintenance of a proper intern alcon trol system that to avo

10、id the material misstateme nts contained in finan cialstateme nts material misstateme nts because of frauds or mistakes; (2) to decide and to use appropriate acco untingpolicies; (3) to make reas on able acco unting estimates.(二)貴公司的義務(wù)The Compa nys obligati ons1、 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

11、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。3、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）。1.Make available to us all the financial information and other related information on a timely basis （all t

12、heinformation should be provided by ）, and_ensure the authenticity and integrality of such information.2.En sure that we can access any n ecessary records, docume nts and otherinformation related to our audit without any limitation3.The Compa nys man ageme nt should have all their represe ntati on r

13、elati ng to our audit in written.4.Provide n ecessary work ing con diti ons and assista nee to our staff. Our requests will be provided to you beforethe comme nceme nt of out audit.5.The Compa ny agrees to pay the agreed audit fee and other related expe nses in accorda nee with the terms ofen gageme

14、 nt （such as traffic, accommodati on, telecom muni cati on and other expe nses paid on behalf of theCompa ny）.三、本所的責(zé)任和義務(wù) Our duties and obligatio ns（一）本所的責(zé)任 Our duties1、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(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則（以下簡(jiǎn)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(cè)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。Our duties a

15、re to express our opinions to the Company s financial statements. Wewill perform our audit based on the Auditing Standards of People s Republic of China（referred here in after as the“ Audit ing StaTHiardAudit ing Standards requireus to follow the professional ethics requirements, to plan and to perf

16、orm our audit,so as to obta in the n ecessary assura nee that the finan cial stateme nts are free of material misstateme nt.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) 的審計(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

17、評(píng)價(jià)財(cái)務(wù)報(bào)表的總體列報(bào)。Our audit comprises of performance of our audit procedures so as to obtain audit evidence in relation to the amountson the financial statements and the related disclosures. We shall select the necessary audit procedures using ourprofessional judgments. The audit procedures include the ev

18、aluation of the material misstatements resulted fromfraud and other mistakes. When we are evaluating the inherent audit risks, we also consider internal controls relatingto the compilation of financial statements, in order to decide the appropriate audit procedures. The purpose of thisevaluation is

19、not to provide any opinion to the effectiveness of the internal controls. The audit procedures also includethe evaluation on appropriateness of the adoption of the accounting policies, reasonability of accounting estimatesand the evaluation of the overall financial statements presentation which are

20、decided by the Companysmanagement.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。We need to perform a reasonable audit plan and carry out our audit works which ensure us to obtain sufficient andappropriate audit evidence to have the assurance for the Companys financial statements do n

21、ot contain any materialmisstatement.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)。We have the responsibility to state in the auditors report for any Companys activities that do not follow theAccounting System for Business Enterprises where the Company do not adjust their financial stat

22、ements inaccordance with our suggestions.5、由于測(cè)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)。Because of the nature and the inherent limitation of our audit tests and the inherent limitation of the internal controls,the risk of the probabilities of the existence of material misstatement

23、 after our audit still exists.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。During our audit, if any material weak ness in the internal con trol is no ted, we might provide man ageme nt

24、suggestion letter to the Compa ny. In our man ageme nt suggesti on letter, it does not provide all probable weak nesses in theinternal con trol or all possible remedies to the weak nesses found. The Compa ny should evaluate the effective nessbefore impleme nti ng our suggested remedies. The Compa ny

25、 cannot disclose the man ageme nt suggesti on letterto any other parties without our writte n consent.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。Our audit does not reduce the resp on sibilities of the Compa ny and the resp on sibilities of the man ageme nt of theCompa ny.（二）本所的義務(wù) Our obligations1、 按照約定時(shí)間完成審計(jì)工作，出具審計(jì)

26、報(bào)告。We shall complete our audit in accorda nee with the time table, issu ing the auditors 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。The in formati on obta ined from the C

27、ompa ny duri ng our audit will be kept con fide ntial except for thefollow ing situati ons: （1） With the Compa ny（2） Accord ing to the law and legal regulati ons, the in formati on will only be provided for the relati on of thepreparati on of legal docume nts or evide nces and reported for any illeg

28、al actions to the related authorities; （3） Forthe purpose of quality con trol reviews carried by requests from our in dustry regulators or other regulatory authorities;（4）For the prosecuti on from regulatory authorities（in cludi ng in vestigati on and heari ng of wit nesses before thecon clusi on） a

29、nd our appeal for the prosecuti on.四、審計(jì)收費(fèi) Audit fee1、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(yíng)業(yè)稅及附加、所得稅、上交給中國(guó)注冊(cè)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(guó)際長(zhǎng)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)。Our fees are com

30、puted on our resp on sibilities on this audit and the basis of the time spe nt on your affairs by the partners and our staff and on the levels of skill and resp on sibility in volved. The an ticipated fee of this audit is RMB .Accordi ng to the usual practice, the audit fee do not in clude totally 1

31、1% taxes and fee (i.e. bus in ess tax and in comes permissictax to tax authorities, the levies to Chin ese In stitute of CPA, and the in sura nee of audit service), n either in cludeany out-of-pocket expe nses such as traveli ng expe nses, accommodati on expe nses, away from home allowa neefor HK st

32、aff, overtime meal allowa nee, IDD call charges, photocopy ing charges, postage & courier charges, prin ting charges, etc. which are n ecessarily to be in curred whe n the Practiti oner carry out the service.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。These taxes and out-of pocket expe nses will

33、 be borne by the Compa ny. 50% of the audit fee should be paid on thesame day whe n this en gageme nt letter is sig ned. The rema ining bala nee should be paid whe n the draftedauditors report is provided.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

34、1 項(xiàng)下所述的審計(jì)費(fèi)用。Un expected circumsta nces may arise which result in the actual time we spe nd on this en gageme nt is sig nifica ntlyIon ger or shorter tha n our origi nal budget. The Compa ny and we should n egotiate on the audit fee described under the clause 1 in the sect ion of Audit fee and the au

35、dit fee should be adjusted accord in gly.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(chǎng)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(chǎng)審計(jì)工作，并離開貴公司的工作現(xiàn)場(chǎng)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。Un expected circumsta nces may arise after the comme nceme nt of our fieldwork resulted in term in at

36、i on of ouraudit, the Compa ny cannot request the refund for the prepayme nt of the audit fee. If the term in ati on happe ns afterthe finish of our fieldwork and we have retur ned from the Compa nys office, the Compa ny should pay ano ther 50%of the audit fee to us for compe nsati on. This compe ns

37、ati on should be paid within 10 days when the Companyreceive our debit note.五、審計(jì)報(bào)告和審計(jì)報(bào)告的使用Auditors report and the usage of auditors report1、 本所按照中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1501 號(hào)一審計(jì)報(bào)告和中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第 1502 號(hào)一非標(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。We shall issue our auditors opinion in accorda nee with the format and style described in

38、 the PRC AuditingStandards No. 1501 Auditors Report and AuditingSta ndards No. 1502 Non-Sta ndard Auditors 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）We shall provide the Compa ny with copies of the auditors report of the financial stateme nts for the year en ded2006 together with copies of En glish

39、tran slati on versi on.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。Whe n the audited finan cial stateme nts are being prese nted or published, theCompa ny is not allowed to ame nd or delete any part of our auditors report or ame nd or delete any materialaccounting information

40、, any significant notes to the financial statements and the related explanations in the financialstatements.六、本約定書的有效期間Availability of this en gageme nt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This en gageme nt will be valid from the day of sig ning till the day whe n bot

41、h parties have completed their obligationslisted in this engagement. However, clauses C(ll)2, D, E, H, I, J will still be enforceable after the expiration of thisengagement.七、約定事項(xiàng)的變更 Amen dme nt to agreed terms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。Unexpected circums

42、tances may arise resulted in delaying the issue of the auditors report or the auditors report isneeded to be issued earlier than the agreed date, either party can request to amend the agreed terms provided thatboth parties are informed in time. Such amendments should be agreed on the basis of mutual

43、 negotiation.八、終止條款 Termination of the engagement1、 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。When we consider it would be inappropriate to continue to provide the audit to the Company, according to ourprofessional ethics and other related professional responsibilities, corresponding laws and reg