审计业务约定书(中英文)

1、日期：Date:委托单位：Client:受托单位:Practiti on er: Certified Public Acco untants Limited兹由（以下简称“贵公司”）委托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： (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、业务范围与审计目标Scope and audit objectives1、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。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。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.、贵公司的责任与义务The Compa nys

6、duties and obligati ons(一)贵公司的责任 The Companys duties1、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。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；

9、（3 ）作出合理 的会计估计。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)贵公司的义务The Compa nys obligati ons1、 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（在日之前提 供

11、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）。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、本所的责任和义务 Our duties and obligatio ns（一）本所的责任 Our duties1、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。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、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

17、评价财务报表的总体列报。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。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。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。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。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、本所的审计责任不能减轻贵公司及贵公司管理层的责任。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）本所的义务 Our obligations1、 按照约定时间完成审计工作，出具审计

26、报告。We shall complete our audit in accorda nee with the time table, issu ing the auditors report.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。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、审计收费 Audit fee1、本次审计服务的收费是以本所进行审计工作时所负的责任程度、各级别工作人员的专业知识及所需投入的时间而定的。本所预计本次审计服务的费用总额为人民币（大写）元。此外，按照本所的工作惯例及本约定书所述，审计费用并不包括11%的税金及附加费用（包括上交给税务局的营业税及附加、所得税、上交给中国注册会 计师协会的会费及审计服务保险费)，亦不包括有关的人员的差旅费、住宿费、香港 员工出差补贴、加班餐费补贴、国际长途电话费、影印费、快递费等费用。税金及费 用应由贵公司负担。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、 贵公司应于本约定书签署之日支付50%的审计费用，剩余款项于本所完成了审计报告草稿之日付清。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、 如果由于无法预见的原因，致使本所从事本约定书所涉及的审计服务实际耗费时 间较本约定书签订时预计耗费的时间有明显的增加或减少时，贵公司与本所应通过协 商，相应调整本约定书“审计收费”第

34、1 项下所述的审计费用。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、如果由于无法预见的原因，致使本所人员抵达贵公司的工作现场后，本约定书所 涉及的审计服务不再进行，贵公司不得要求退还预付的审计费用；如上述情况发生于 本所人员完成现场审计工作，并离开贵公司的工作现场之后，贵公司应另行向本所支 付本次审计费用 50%的补偿费，该补偿费应于贵公司收到本所的收款通知之日起10日内支付。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、审计报告和审计报告的使用Auditors report and the usage of auditors report1、 本所按照中国注册会计师审计准则第1501 号一审计报告和中国注册会计师审计准则第 1502 号一非标准审计报告规定的格式和类型出具审计报告。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、本所向贵公司出具 2006 年度审计报告一式_份（含英文译本_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、贵公司在提交或对外公布审计报告时，不得修改或删节本所出具的审计报告；不 得修改或删除重要的会计数据、重要的报表附注和所作的重要说明。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、本约定书的有效期间Availability of this en gageme nt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（二）2、四、五、八、九、十项并不因本约定书终止而失效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、约定事项的变更 Amen dme nt to agreed terms如果出现不可预见的情况，影响审计工作如期完成，或需要提前出具审计报告时，本 约定书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。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、终止条款 Termination of the engagement1、 如果根据本所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，本所认为已不适宜继续为贵公司提供本约定书约定的审计服务时，本所可 以采取向贵公司提出合理通知的方式终止履行本约定书。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