中英业务约定书范例

业务约定书范例

(

中英文对照）

2007

年

7

月

3

日

9:39:49

Appendix

An example of an engagement letter

This form of letter is generally appropriate for client companies.

It is not intended to be used in relation to every company, as it must

be tailored to specific circumstances.

To the Directors of ___________

The purpose of this letter is to set out the basis on which we (are

to) act as auditors of the company (and its subsidiaries, as listed in

the

attached

appendix)

and

the

respective

areas

of

responsibility

of

the

company and of ourselves.

Audit

1.1

As directors of the above company, you are responsible for

maintaining

proper

books

of

account

and

preparing

financial

statements which give a true and fair view of the profit

or

loss

and

state

of

affairs

of

the company

and

comply

with

the companies Ordinance. You are also responsible for

making available to us, as and when required, all the

company’s books of account and all other records and

related information, including minutes of all management

and shareholde

rs’ meetings.

1.2

We have a statutory responsibility to report to the member

whether

in

our

opinion

the

financial

statements

give

a

true

and fair view of the state of the company’s affairs and

of

the

profit

or

loss

for

the

year

and

whether they

comply

with the Companies Ordinance(or other relevant

legislation). In arriving at our opinion, we are required

to

consider

the

following

matters,

and

to

report

on

any

in

respect of which we are not satisfied:

a.

whether proper books of account have been kept by the company

and

proper

returns

adequate

for

our

audit

have

been

received

from

branches not visited by us:

b.

whether

the

company’s

balance

sheet

and

profit

and

loss

account

are in agreement with the books of account and returns; and

c.

whether we have obtained all the information and explanations

which we think necessary for the purpose of our audit.

In

addition,

there

are

certain

other

matters

which,

according

to

the

circumstances,

may

need

to

be

dealt

with

in

our

report.

For

example,

where the financial statements do not give full details of

directors’ remuneration or of loans to officers, the Companies

Ordinance requires us to disclose such matters in our report.

1.3

We have a professional responsibility to report if the

financial

statements

do

not

comply

in

any

material

respect

with

Statement

of

Standard

Accounting

Practice,

unless

in

our opinion the non- compliance is justified in the

circumstances.

1.4

Our

audit

will

be

conducted

in

accordance

with

the

Auditing

Standards issued by the Hong Kong Society of Accountants

and will have regard to relevant Auditing Guidelines.

Furthermore, it will be conducted in such manner as we

consider

necessary

to

fulfil

our

responsibilities

and

will

include such tests of transactions and of the existence,

ownership and valuation of assets and liabilities as we

consider

necessary.

We

shall

obtain

an

understanding

of

the

accounting

system

in

order

to

assess

its

adequacy

as

a

basis

for the preparation of the financial statements and to

establish whether proper books of account have been

sufficient to enable us to draw reasonable conclusions

therefore. The nature and extent of our tests will vary

according to our assessment of the company’s accounting

system

and,

where

we

wish

to

place

reliance

on

it,

the

system

of

internal

control

and

may

cover

any

aspect

of

the

business

operations. We shall report to you any significant

weaknesses

in,

or

observations

on,

the

company’s

systems

which

come

to

our

notice

and

which

we

think

should

be

brought

to your attention.

1.5

As

part

of

our

normal

audit

procedures,

we

will

request

you

to provide written representations on matters having a

material effect on the financial statements.

1.6

In

order

to

assist

us

with

the

examination

of

your

financial

statements, we shall request sight of all documents or

statements, including the chairman’s statement and the

directors’ report, which are due to be issued with the

financial statements. We are also entitled to attend all

General Meetings of the company and to receive notice of

all such meetings.

1.7

We

appreciate

that

the

present

size

of

your

business

renders

it

uneconomic

to

create

a

system

of

internal

control

based

on

the

segregation

of

duties

for

different

functions

within

each area of the business. In the running of your company

we

understand

that

the

directors

are

closely

involved

with

the

control

of

the

company’s

transactions.

In

planning

and

performing our audit work we shall take account of this

supervision. Further, we may ask additionally for

confirmation in writing that all the transactions

undertaken

by

the

company

have

been

properly

reflected

and

recorded in the books of account. And our audit report on

your company’s financial statements m

ay refer to this

confirmation.

1.8

The responsibility for the prevention and detection of in

irregularities and fraud rests with yourselves. However,

we shall endeavour to plan our audit so that we have a

reasonable

expectation

of

detecting

material

misstatements

in the financial statements or books of account resulting

from irregularities or fraud. But our examination should

not be relied upon to disclose irregularities and fraud

which may exist.

1.9

We shall not be treated as having notice, for the purpose

of

our

audit

responsibilities,

of

information

provided

to

members of our firm other than those engaged on the audit

(e.g.

information

provided

in

connection

with

accounting,

taxation and other services).

Group accounts*

2.

As

auditors

of

the

holding

company

we

are

required

to

report,

in

similar

terms

to

those

outlined

in

paragraph

1.2

above,

on

the

group