外商投资企业外方权益确认表审核业务约定书-中英对照

1 外商投资企业外方权益确认表审核业务约定书外商投资企业外方权益确认表审核业务约定书 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 本业务约定书以中文版本为准 英文仅供参考 The Chinese version shall prevail English translation for reference only 兹由甲方委托乙方对 201X 年度外商投资企业外方权益确认表 以下简称 外方权益 确认表 进行审核 经双方协商 达成以下约定 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 审核的目标和范围一 审核的目标和范围 1 The Objectives and Scope of the Audit 乙方接受甲方委托 根据国家外汇管理的法律 法规和中国注册会计师协会制定的 外商投资企业外方权益确认表审核指导意见 对甲方编制的201X年度外方权益确认 表进行审核 并就甲方外方权益确认表的编制是否在所有重大方面按照国家外汇管理的 有关规定编制提出审核结论 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 甲方的责任二 甲方的责任 2 2 Responsibilities of Party A 1 根据 中华人民共和国会计法 及国家外汇管理的相关法规的规定 甲方及甲 方负责人有责任保证外方权益情况相关会计资料的真实性和完整性 因此 甲方管理层 有责任妥善保存和提供外方权益情况相关会计记录 包括但不限于会计凭证 会计账簿 及其他会计资料 这些记录必须真实 完整地反映甲方的外方权益及外汇收支情况 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 按照国家外汇管理的有关规定编制外方权益确认表是甲方管理层的责任 这种 责任包括 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 按照国家外汇管理的有关规定真实 完整地编制外商投资企业外方权益确认 表 a the Statement of Foreign Equity should be prepared accurately and completely in accordance with the relevant state regulations on foreign exchange 2 设计 执行和维护必要的内部控制 以使外方权益确认表不存在重大错报 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 及时为乙方的外方权益情况审核工作提供与审核有关的所有记录 文件和所需 的其他信息 在20 年 月 日之前提供审核所需的全部资料 如果在审核过程中需要补 充资料 亦应及时提供 并保证所提供资料的真实性和完整性 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 确保乙方不受限制地接触其认为必要的甲方内部人员和其他相关人员 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 甲方管理层对其做出的与审核有关的声明予以书面确认 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 为乙方派出的有关工作人员提供必要的工作条件和协助 乙方将于外勤工作开 始前提供主要事项清单 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 按照本约定书的约定及时足额支付审核费用以及乙方人员在审核期间的交通 食宿和其他相关费用 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 乙方的审核不能减轻甲方及甲方管理层的责任 2 8 Party B s audit responsibility does not alleviate the responsibilities of Party A and its management 9 协调与审核涉及的内部审计人员和其他员工的工作 不是必备条款 在情况需 要时考虑增加的业务约定条款 2 9 Coordinate the audit work with internal audit staff and other personnel within Party A 10 协调 同意 乙方与甲方前任注册会计师的沟通 不是必备条款 在首次接 受审核委托时考虑增加的业务约定条款 2 10Coordinate Permit Party B s communications with the predecessor auditor of Party A 三 乙方的责任三 乙方的责任 3 Responsibilities of Party B 1 乙方的责任是在实施审核工作的基础上对甲方外方权益确认表提出审核结论 乙方按照中国注册会计师协会制定的 外商投资企业外方权益确认表审核指导意见 实 施审核工作 外商投资企业外方权益确认表审核指导意见 要求注册会计师根据被审 核单位外汇业务的具体情况 合理运用重要性原则 计划和实施审核工作 以对外方权 益确认表是否在所有重大方面按照国家外汇管理的有关规定编制获取合理保证 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 在审核过程中 乙方将主要实施询问 检查记录和文件 重新计算以及分析程 序 4 3 2 During the audit Party B will mainly perform inquiry inspection of records and documents re computation and analytical procedures 3 乙方的审核意见旨在合理保证外商投资企业外方权益确认表的真实性和完整性 但不应被视为是对被审核单位外汇收支行为的合规性提供的保证 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 如在审核过程中注意到与外方权益确认表项目有关的严重违反国家外汇管理有关规 定的情形 乙方应当与管理层和治理层进行沟通 并有责任在审核报告中予以恰当反映 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 在甲方履行其责任与义务的前提下进行审核工作 按照约定的时间完成外汇审 核业务 出具审核报告 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 除下列情况外 乙方应当对执行业务过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 法律法规允许披露 并取得甲方的授权 a Disclosure is permitted by laws or regulations and is authorized by Party A 2 根据法律法规的要求 为法律诉讼 仲裁准备文件或提供证据 以及向监管 机构报告发现的违法行为 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 在法律法规允许的情况下 在法律诉讼 仲裁中维护自己的合法权益 c If permitted by laws or regulations protecting its legal interests in legal proceedings or arbitrations 4 接受注册会计师协会或监管机构的执业质量检查 答复其询问和调查 d Responding to inquiries and investigations in a quality review by the Chinese Institute of Certified Public Accountants or regulatory authorities 5 法律法规 执业准则和职业道德规范规定的其他情形 5 e Other circumstances prescribed by laws or regulations professional standards or ethical requirements 四 审核收费四 审核收费 4 Audit Fee 1 本次审核服务的收费是以乙方各级别工作人员在本次工作中所耗费的时间为基 础计算的 双方商定本次审核服务的费用总额为人民币 万元 大写 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 甲方应于本约定书签署之日起 日内支付 的审核费用 剩余款项于 审核报告 草稿完成日 结清 或 甲方应于乙方出具审核报告时一次付清 甲方应于乙方现场审 核工作开始时一次付清 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 如果由于无法预见的原因 致使乙方从事本约定书所涉及的审核服务实际时间 较本约定书签订时预计的时间有明显的增加或减少时 甲乙双方应通过协商 相应调整 本约定书第四条第1 项下所述的审核费用 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 如果由于无法预见的原因 致使乙方人员抵达甲方的工作现场后 本约定书所 涉及的审核服务不再进行 甲方不得要求退还预付的审核费用 如上述情况发生于乙方 人员完成现场审核工作 并离开甲方的工作现场之后 甲方应另行向乙方支付人民币 元的补偿费 该补偿费应于甲方收到乙方的收款通知之日起 日内支付 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 与本次审核有关的其他费用 包括函证费用 交通费 食宿费等 由甲方承担 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 审核报告和审核报告的使用五 审核报告和审核报告的使用 5 Auditor s Report and its Use 1 乙方按照 外商投资企业外方权益确认表审核指导意见 规定的格式和类型出 具审核报告 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权益确认表审核报告一式 份 5 2 Party B shall send xx copies of the auditors report on the Statement of Foreign Equity to Party A 3 审核报告仅供甲方向国家外汇管理部门报送外方权益确认表时使用 不得用于 其他用途 甲方及其他第三方因使用审核报告不当造成的后果 乙方不承担任何责任 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 甲方在向国家外汇管理部门报送外方权益确认表审核报告后附的已审核外方权 益确认表时 不得对其进行修改 当甲方认为有必要修改外方权益确认表和所作的说明 时 应当事先通知乙方 乙方将考虑有关的修改对外方权益确认表审核报告的影响 必 要时 将重新出具外方权益确认表审核报告 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 出具审核报告的时间要求 5 5 Time requirements of issuing the auditors report 1 如甲方及或被审核单位能完全配合乙方的审核计划进度 及时提供审核资料 和人员配合 乙方将按时完成审核报告提交给甲方 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 如甲方及或被审核单位未能完全配合乙方的审核工作进度 及时提供审核资 料和人员配合 影响审核工作的进度 则出具审核报告的时间将视甲方的资料提供及人 员配合情况确定 不适用则删除 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 本约定书的有效期间六 本约定书的有效期间 6 Effective Period of this Audit Engagement Letter 本约定书自签署之日起生效 并在双方履行完毕本约定书约定的所有义务后终止 但其中第三项第5段 第四 五 七 八 九 十项并不因本约定书终止而失效 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 约定事项的变更七 约定事项的变更 7 Amendments to this Audit Engagement Letter 如果出现不可预见的情况 影响审核工作如期完成 或需要提前出具外方权益确认 表审核报告 甲乙双方均可要求变更约定事项 但应及时通知对方 并由双方协商解决 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 终止条款八 终止条款 8 Termination of the engagement 1 如果根据乙方的职业道德及其他有关专业职责 适用的法律 法规或其他任何 法定的要求 乙方认为已不适宜继续为甲方提供本约定书约定的审核服务时 乙方可以 采取向甲方提出合理通知的方式终止履行本约定书 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 在终止业务约定的情况下 乙方有权就其于本约定书终止之日前对约定的审核 服务项目所做的工作收取合理的审核费用 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 违约责任九 违约责任 9 Liabilities for Breach of Contract 甲乙双方按照 中华人民共和国合同法 的规定承担违约责任 Party A and Party B accept the responsibility in accordance with the Contract Law of the People s Republic of China 十 适用法律和争议解决十 适用法律和争议解决 10 Applicable Law and Resolution of Disputes 本约定书的所有方面均应适用中华人民共和国法律进行解释并受其约束 本约定书 履行地为乙方出具审核报告所在地 因本约定书引起的或与本约定书有关的任何纠纷或 争议 包括关于本约定书条款的存在 效力或终止 或无效之后果 双方协商确定采 取以下第 种方式予以解决 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 向有管辖权的人民法院提起诉讼 a File a lawsuit to the court with jurisdiction 2 提交 仲裁委员会仲裁 b Submit to XX Arbitration Commission for arbitration 十一 双方对其他有关事项的约定十一 双方对其他有关事项的约定 11 Other Matters Agreed by both Parties 1 使用互联网电子邮件传递讯息 不是必备条款 在情况需要时考虑增加的业务 约定条款 11 1 Electronic Transmission of Confidential Data 甲 乙双方可能会通过电子邮件传递讯息 甲方已知晓电子通讯方式所附带的固有 风险 其中包括 但不限于 缺乏保障而导致被窃取或未经授权而获取这些传递讯息的 风险 讯息误传的风险及感染计算机病毒 9 或其它有害装置的风险 乙方虽然会于发出电子信息