AUDIT ENGAGEMENT LETTER

AUDIT ENGAGEMENT LETTER

Index No.

To whom it may be concerned,

This audit engagement letter is to confirm XXX (hereinafter referred to as ‘Client’) consigned ****** (hereinafter referred to as ‘*****’) to be the auditor, which would provide the service to the XXX of the annual service to the Balance Sheet on XXX , the P/L Account and the Cash Flow on XXX. Both parties make the agreement voluntarily, and the detailed clauses are as follows:

Ⅰ. Responsibilities and obligation of the Client

1. According to relevant regulations of the Corporate Accounting Principles and the

<Corporate Accounting System of XXX’>, to make the financial statements and use the right expression. To keep suitable accounting records and internal control, choose and apply suitable accounting policies, conserve enough & efficient accounting system and keep the assets safely;

2. To cooperate the audit work of *****, and to provide actual and intact financial statements,

account books, invoices, payment vouchers and other relevant information to *****;

3. To Provide a written document, which is an announcement of XXX about the audit work,

is one part of audit procedures;

4. To timely inform XXX in written about the important proceedings which would be

happened after the date on the balance sheet;

5. To pay the audit fee fully on time by appointment;

6. To provide all the required audit information before the date of XXX.

Ⅱ. Responsibilities and obligation of *****

1. According to the independent audit principle required by Chinese Institute of Certified

Public Accountants, to make a sufficient examination on all the accounting record and relevant information provided by the Client; to confirm whether the records and information are sufficient and credible; and to provide opinions on the results in the Audit Report;

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AUDIT ENGAGEMENT LETTER

2. To inform the Client if there are big shortcomings on the internal control system of XXX

during audit proceeding, but *****do not make detailed research and judgment to those shortcomings;

3. To inform the Client if ***** find out potential important abuse of XXX during audit

proceeding, although checking abuse is not include in the scope of financial statements audit;

4. To keep secret on the information provided by the Client and XXX, and can not provide

those information to the third party without the Client’s permission;

5. To produce Audit Report before XXX.

Ⅲ. Audit fee

1. The agreed audit fee is RMB XXX, in addition, the charge of traveling, accommodation

etc, also included in the audit fee;

2. Term of payment: after signing this audit engagement letter, the Client should pay 50% of

the audit fee immediately; the rest of the audit fee should be paid after completing the audit job mentioned in this letter;

3. If the audit job is delayed and the workload of ***** is increased, which result from the

Client, then the audit fee should also be increased correspondingly by the incremental workload.

Ⅳ. Application of audit report

***** should provide the Audit Report in XXX to the Client, and the Audit Reports can be used and distributed by the Client. The application of the Audit Reports is related to the Client, the Client should use it properly, and the aftereffect of using it improperly is foreign to *****.

＊备注：可参考内容in duplicate 一式两份、in triplicate 一式三份、in quadruplicate 一式四份、in quintuplicate 一式五份、in sextuplicate 一式六份、in septuplicate 一式七份、in octuplicate 一式八份、in nonuplicate 一式九份、in decuplicate 一式十份

Ⅴ. Valid period of audit engagement letter

This audit engagement letter is in duplicate, each party holds one. The audit engagement

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AUDIT ENGAGEMENT LETTER

letter comes into effect after both parties signed it, and it is valid before all the matters mentioned in this letter have been completed.

Ⅵ. Changes of items

If some unforeseen matters happened, the audit job can not be done in time or the audit report should be produced in advance, both parties should inform the opposing party in time and could change the promissory items by negotiation together.

Ⅶ. Responsibilities of breaching contract

Both parties should take the responsibilities of breaching the contract according to the Contract Law of the People’s Republic of China.

Ⅷ. Agreement on other items

Representative:

Address: Address:

Representative:

Tel:

Fax:

Contact person:

Tel: Tax: Contact person:

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第二篇：审计业务约定书(模版)

审计业务约定书

本约定书确认 公司（以下简称委托方）委托 会计师事务所（以下简称受托方）对委托方编制的会计报表进行审计。现将双方的责任及有关事项约定如下:

一、委托的目的和审计范围

(一)委托目的:

(二)审计范围:

二、双方的责任

(一)受托方责任:

1.受托方应按照《中华人民共和国注册会计师法》、中国注册会计师《独立审计准则》的要求，对委托人提供的会计报表和有关资料，实施必要的审计程序，出具真实、合法的审计报告。

2.检查弊端不属于一般审计工作范围，但在审计过程中如发现委托方在会计核算、财务管理和财产物资管理方面存在问题，导致有产生重大弊端的可能，受托方可将其情况报告委托方。

3.受托方在审计过程中如发现委托方的内部控制制度有重大缺陷，也可将情况报告委托方。

4.受托方按照约定的时间完成审计业务，出具审计报告。由于注册会计师的审计采取事后重点抽查，加上委托方内部控制制度固有的局限性和其他客观因素的制约，难免存在会计报表的某些重要方面反映失实，而注册会计师又可能在审计中未予发现的情况。因此受托方的审计责任并不能替代、减轻或免除委托方的会计责任。

5.受托方在执行业务过程中知悉的商业秘密负有保密责任，除法律另有规定者外，未经委托方同意，受托方不得将委托方提供的资料泄露给委托方以外的第三者。

(二)委托方责任

1.委托方应对受托方开展审计工作给予充分的合作，提供必要的条件。并按照受托方的要求，提供完整的会计凭证、帐册、?报表以及其它在审计过程中所需要查看的各种文件资料。具体事项由受托方于审计工作开始前提供所需资料清单。

2.委托方对建立健全内部控制制度，保证会计资料的真实、合法、完整，保证会计报表充分披露有关信息和保护资产的安全完整承担全部责任。

3.受托方认为需要发函向有关部门询证时，委托方应提供方便，并承担必要的费用。

4.作为审计程序的一部分，委托方应提供一份审计声明书，对有关会计报表方面的情

况作必要的说明。

5.委托方应正确使用审计报告，由于使用不当所造成的后果，与受托方无关。 委托方应按照约定的条件，及时足额支付业务费。

三、出具审计报告的时间要求

(一)委托方将于 年 月 日前提供审计所需的全部资料。

(二)受托方将于委托方提供审计所需的全部资料后 天之内出具审计报告。

如果在审计过程中出现不可预见的情况，影响审计工作如期完成的，或者委托方要求加快出具审计报告的，均需通过双方协商变更约定事项。

四、业务费金额及支付方式

(一)本项审计业务费为人民币/美元(大写) 元(旅差、食宿、翻译等费用另行计算)。

(二)上述审计费在本约定书经双方签署后，先支付50%，?审计报告完成时，再支付其余的50%。

五、本约定书经双方签署后生效，约定事项全部完成后失效。

六、签约双方按照《中华人民共和国经济合同法》的规定承担违约责任。

七、本约定书一式两份，双方各执一份，并具有同等法律效力。

委托方: (盖章)

法定代表: (签章)

地址:

电话:

传真:

联系人:

签订日期: 年 月 日

受托方: 会计师事务所 (盖章) 法定代表: (签章) 地址: 电话:? 传真: 开户银行帐号: 签订日期: 年 月 日