审计业务约定书(中英文).doc

广州万隆康正会计师事务所有限公司 (均富国际关联所)审计业务约定书guangzhou wanlong kangzheng certified public accountants limited (affiliated firm of grant thornton international）audit engagement 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审 计 业 务 约 定 书audit engagement letter（2007）康正审字第 号our ref: (2007) kangzheng shen no. 委托单位:受托单位:广州万隆康正会计师事务所有限公司client:practitioner:guangzhou wanlong kangzhengcertified public accountants limited地址:地址: 广东省广州市新港西路135号中大科技综合楼6楼607address:address: room 607, 6/f, science & technologybuilding, west gate, zhongshan university no. 135 west xingang road guangzhou, guangdong, china电话 (tel):(86- ) 电话 (tel):(86-20)84112699传真(fax):(86- ) 传真(fax):(86-20)84113530兹由 贵公司”）委托广州万隆康正会计师事务所有限公司（以下简称“本所”）所对其2006年度财务报表进行审计。经双方协商，达成以下约定： (referred hereinafter as the company”) requests guangzhou wanlong kangzheng certified public accountants limited (referred hereinafter as we) to perform the audit on the financial statements for the year ended 31 december 2006. details of the engagement are as followed:一、业务范围与审计目标a.scope and audit objectives 1、本所接受委托，对贵公司按照企业会计制度编制的2006年12月31日的资产负债表、2006年度的利润表、现金流量表和财务指标补充资料表以及财务报表附注（以下统称财务报表）进行审计。1.according to the terms of engagement, we will audit the balance sheet at of 31 december 2006, the income statement, the cash flow statement, the supplemental statement of financial ratios and notes to the financial statements for the year ended 31 december 2006, (referred hereinafter as the financial statements”) of the company which are prepared in accordance with . 2、本所将依据审计准则，通过执行审计工作，对财务报表的下列方面发表审计意见：(1)财务报表是否按照企业会计制度的规定编制；(2)财务报表是否在所有重大方面公允反映贵公司的财务状况、经营结果和现金流量。2.we will perform our audit to the financial statements in accordance with the audit standards and issue our opinion to the following aspects:(1)whether the financial statements were prepared in accordance with ;(2)whether the financial statements reflect a true and fair view of the companys financial position, operating results and cash flow in all material aspects.二、贵公司的责任与义务b.the companys duties and obligations(一)贵公司的责任1、根据中华人民共和国会计法及企业财务会计报告条例，贵公司及贵公司负责人有责任保证会计资料的真实性和完整性。因此，贵公司管理层有责任妥善保存和提供会计记录（包括但不限于会计凭证、会计帐薄以及其他会计资料），这些记录必须真实、完整地反映贵公司的财务状况、经营成果和现金流量。2、按照企业会计制度的规定编制财务报表是贵公司管理层的责任，这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。(i)the companys duties1.according to and , the company and the companys management are responsible for the authenticity and integrality of the accounting records. therefore, the companys management is responsible for properly maintaining the accounting records and providing us those financial information (but not limited to accounting vouchers, books and records and other accounting information). such records should reflect a true and fair view of the companys financial position, operating result and cash flow.2.it is the companys management responsibilities to prepare the financial statements in accordance with . such responsibilities also include, (1) the design, establishment and maintenance of a proper internal-control system that to avoid the financial statements contain material misstatements because of frauds or mistakes; (2) to decide and to use appropriate accounting policies; (3) to make reasonable accounting estimates. (二)贵公司的义务1、及时为本所的审计工作提供所需的全部会计资料和其他有关资料（在2007年x月xx日之前提供审计所需的全部资料），并保证所提供资料的真实性和完整性。2、确保本所不受限制地接触任何与审计有关的记录、文件和所需的其他信息。3、贵公司管理层对其作出的与审计有关的声明予以书面确认。4、为本所派出的有关工作人员提供必要的工作条件和协助，主要事项将由本所于外勤工作开始前提供清单。5、按本约定书的约定及时足额向本所支付审计费用以及其他相关费用（如交通、食宿、通讯以及其他代垫费用等）。(ii)the companys obligations 1.make available to us all the financial information and other related information on a timely basis (all the information should be provided by dd mmmm 2007), and ensure the authenticity and integrality of such information.2.ensure that we can access any necessary records, documents and other information related to our audit without any limitation3.the companys management should have all their representation relating to our audit in written.4.provide necessary working conditions and assistance to our staff. our requests will be provided to you before the commencement of out audit.5.the company agrees to pay the agreed audit fee and other related expenses in accordance with the terms of engagement (such as traffic, accommodation, telecommunication and other expenses paid on behalf of the company).三、本所的责任和义务c.our duties and obligations(一)本所的责任1、本所的责任是在实施审计工作的基础上对贵公司财务报表发表审计意见。本所按照中国注册会计师审计准则（以下简称审计准则）的规定进行审计。审计准则要求注册会计师遵守职业道德规范，计划和实施审计工作，以对财务报表是否不存在重大错报获取合理保证。2、审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于本所的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时，本所考虑与财务报表编制相关的内部控制，以设计恰当的审计程序，但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。3、本所需要合理计划和实施审计工作，以使本所能够获取充分、适当的审计证据，为贵公司财务报表是否不存在重大错报获取合理保证。4、本所有责任在审计报告中指明所发现的贵公司在重大方面没有遵循企业会计制度编制财务报表且未按本所的建议进行调整的事项。5、由于测试的性质和审计的其他固有限制，以及内部控制的固有局限性，不可避免的存在着某些重大错报在审计后可能仍然未被本所发现的风险。6、在审计过程中，本所若发现贵公司内部控制存在本所认为的重要缺陷，可以向贵公司提交管理建议书。但本所在管理建议书中提出的各项事项，并不代表已全面说明所有可能存在的缺陷或已提出所有的可行的改善建议。贵公司在实施本所提出的改善建议前应全面评估其影响。未经本所书面许可，贵公司不得向任何第三方提供本所出具的管理建议书。7、本所的审计责任不能减轻贵公司及贵公司管理层的责任。(i)our duties1.our duties are to express our opinions to the companys financial statements. we will perform our audit based on the auditing standards of peoples republic of china (referred hereinafter as the “prc auditing standards”). the prc auditing standards require us to follow the professional ethics requirements, to plan and to perform our audit, so as to obtain the necessary assurance that the financial statements are free of material misstatement.2.our audit comprises of performance of our audit procedures so as to obtain audit evidence in relation to the amounts on the financial statements and the related disclosures. we shall select the necessary audit procedures using our professional judgments. the audit procedures include the evaluation of the material misstatements resulted from fraud and other mistakes. when we are evaluating the inherent audit risks, we also consider internal controls relating to the compilation of financial statements, in order to decide the appropriate audit procedures. the purpose of this evaluation is not to provide any opinion to the effectiveness of the internal controls. the audit procedures also include the evaluation on appropriateness of the adoption of the accounting policies, reasonability of accounting estimates and the evaluation of the overall financial statements presentation which are decided by the companys management.3.we need to perform a reasonable audit plan and carry out our audit works which ensure us to obtain sufficient and appropriate audit evidence to have the assurance for the companys financial statements do not contain any material misstatement.4.we have the responsibility to state in the auditors report for any companys activities that do not follow the where the company do not adjust their financial statements in accordance with our suggestions.5.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 after our audit still exists.6.during our audit, if any material weakness in the internal control is noted, we might provide management suggestion letter to the company. in our management suggestion letter, it does not provide all probable weaknesses in the internal control or all possible remedies to the weaknesses found. the company should evaluate the effectiveness before implementing our suggested remedies. the company cannot disclose the management suggestion letter to any other parties without our written consent.7.our audit does not reduce the responsibilities of the company and the responsibilities of the management of the company.(二)本所的义务1、按照约定时间完成审计工作，出具审计报告。2、除下列情况外，本所应当对执行业务过程中知悉的贵公司信息予以保密：（1）取得贵公司的授权；（2）根据法律法规的规定，为法律诉讼准备文件或提供证据，以及向监管机构报告发现的违反法规行为；（3）接受行业协会和监管机构依法进行的质量检查；（4）监管机构对本所进行行政处罚（包括监管机构处罚前的调查、听证）以及本所对此提起的行政复议。(ii)our obligations1.we shall complete our audit in accordance with the time table, issuing the auditors report. 2.the information obtained from the company during our audit will be kept confidential except for the following situations: (1) with the companys permission; (2) according to the law and legal regulations, the information will only be provided for the relation of the preparation of legal documents or evidences and reported for any illegal actions to the related authorities; (3) for the purpose of quality control reviews carried by requests from our industry regulators or other regulatory authorities; (4) for the prosecution from regulatory authorities (including inves