英文验资业务约定书Audit Engagement Letter
外商投资企业外方权益确认表审核业务约定书-中英对照
外商投资企业外方权益确认表审核业务约定书Audit Engagement LetterFor the Statement of Foreign Equity in Foreign-invested Enterprises甲方Party A:乙方Party B: Grant Thornton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2. Responsibilities of Party A1、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。
常用审计英语词汇
常用审计英语词汇1.ability to perform the work 能力履行工作2.acceptance procedures 承兑程序过程3.accountability 经管责任4.accounting estimate 会计估计6.accounts receivable 应收账款7.accruals listing 应计项目挂牌8.accruals 应计项目9.adverse opinion 否定意见10.agreed-upon procedures 约定审查业务11.analysis of errors 错误的分析（法,学）研究12.anomalous error 反常的错误13.appointment ethics 任命伦理学14.assurance engagement 保证约定15.assurance 保证16.audit 审计，审核，核数17.audit acceptance 审计承兑18.audit approach 审计靠近19.audit committee 审计委员会，审计小组20.audit engagement 审计业务约定书21.audit evaluation 审计评价22.audit evidence 审计证据23.audit plan 审计计划24.audit program 审计程序25.audit report 审计报告26.audit risk 审计风险27.audit sampling 审计抽样28.audit staffing 审计工作人员29.audit timing 审计定时30.audit trail 审计线索31.auditing standards 审计准则32.auditors duty of care 审计（查账）员的责任33.auditors report 审计报告34.automated working papers 自动化工作文件35.bad debts 坏账36.bank reconciliation 银行对账单，余额调节表37.beneficial interests 受益权38.best value 最好的价值39.business risk 经营风险40.cash count 现金盘点41.cash system 兑现系统42.charges and commitments 费用和评论43.chronology of an audit 一审计的年代表44.CIS application controls CIS 申请控制45.CIS environments stand-alone microcomputers CIS 环境单机微型计算器46.client screening 委托人甄别47.projection of errors 错误的规划48.purchase ledger 购货分类账49.purchases and expenses system 收入费用系统50.put on enquiry 询价上的期货买卖panies act 公司法parative financial state?鄄ments 比较财务报表pilation engagement 编辑约定pleteness 完整性pletion of the audit 审计的结束pliance with account?鄄ing regulations 符合会计规则的作法puters assisted audit techniques （CAATs）计算器援助的审计技术（CAATs）58.confidence 信任59.confidentiality 保密性60.confirmation of accounts receivable 应收账款的查证61.conflict of interest 利益冲突62.constructive obligation 建设的待付款63.contingent asset 或有资产64.contingent liability 或有负债65.control environment 控制环境66.control procedures 控制程序67.control risk 控制风险68.controversy 论战69.corporate governance 公司治理，公司管制70.corresponding figures 相应的计算71.cost of conversion 转换成本，加工成本72.cost 成本73.courtesy 优待74.creditors 债权人75.current audit files 本期审计档案76.database management sys?鄄tem （DBMS）数据库管理制度（数据管理系统）77.date of report 报告的日期78.depreciation 折旧，贬值79.design of the sample 样品的设计80.detection risk 检查风险81.direct verification approach 直接核查法82.directional testing 方向的抽查83.directors emoluments 董事酬金84.directors serve contracts 董事服务合约85.disagreement with man?鄄agement 与经营的不一致86.disclaimer of opinion 拒绝表示意见87.distributions 分销，分派88.documentation of under?鄄standing and assessment of control risk 控制风险的协商和评定的文件编集89.documenting the audit process 证明审计程序90.due care 应有关注91.due skill and care 到期的技能和谨慎92.economy 经济93.efficiency 效益，效率94.eligibility/ineligibility 合格/无被选资格95.engagement letter 业务约定书96.error 差错97.evaluating of results of au?鄄dit procedures 审计手续的结果评估98.examinations 检查99.existence 存在性100.expectations 期望差距101.expected error 预期的错误102.experience 经验103.expert 专家104.external audit 独立审计105.external review reports 外部的评论报告106.fair 公正107.final assessment of control risk 控制风险的确定评定108.final audit 期末审计109.financial statement asser?鄄tions 财政报告宣称110.financial 财务111.finished goods 产成品112.flowcharts 流程图113.fraud and error 舞弊114.fraud 欺诈115.fundamental principles 基本原理116.general CIS controls 一般的CIS 控制117.general reports to 对……的一般报告118.going concern assump?鄄tion 持续经营假设119.going concern 持续经营120.goods on sale or return 货物准许退货买卖121.goodwill 商誉ernance 统治123.haphazard selection 随意选择124.hospitality 款待125.human resources 人力资源126.income tax 所得税127.incoming auditors 收入审计（查账）员128.independent estimate 独立的估计rmation technology 信息技术130. inherent risk 固有风险131.integrity 完整性132.interim audit 中期审计133.internal auditing 内部审计134.internal auditors 内部审计师135.international federation of accountants （IFAC）国际会计师联合会（IFAC）136.inventory system 盘存制度137.inventory valuation 存货估价138.ISA 230 documentation 文件编制139.joint monitoring unit 连接检验单位140.knowledge of the entity?蒺s business 个体的企业知识w and regulations 法和规则142.legal and regulations 法定权利和规则143.legal obligation 法定义务,法定责任144.levels of assurance 保险程度，保障水平145.liability 负债146.limitation on scope 审计范围限制147.limitation of audit 审计的提起诉讼的限期148.limitations of controls sys?鄄tem 控制系统的提起诉讼的限期149.litigation and claims 诉讼和赔偿150.litigation 诉讼151.loans 借款，贷款152.long term liabilities 长期负债153.management 管理154.management integrity 经营完整155.management representa?鄄tion letter 管理当局声明书156.marketing 推销，营销，市场学157.material inconsistency 决定性的前后矛盾158.material misstatements of fact 重大误报159.materiality 重要性160.measurement 计量161.microcomputers 微型计算器162.modified reports 变更报告163.narrative notes 叙述证券164.nature 性质165.negative assurance 消极保证 realizable value 可实现净值167.non-current asset register 非本期的财产登记168.non-executive directors 非执行董事169.non-sampling risk 非抽样风险170.non-statutory audits 目标170.objectivity 客观性172.obligating event 负有责任事件173.obligatory disclosure 有拘束地揭示174.occurrence 出现175.on-line computer sys?鄄tems （与主机）联机计算器系统176.opening balances 期初余额177.operational audits 经营审计，作业审计178.operational work plans 操作上的工作计划179.opinion shopping 意见购物180.other information 其他的信息181.overdue fees 超储未付费182.overhead absorption 管理费用分配183.periodic plan 定期的计划184.permanent audit files 永久审计档案185.personal relationships 个人的亲属关系186.planning 计划编制187.population 抽样总体188.precision 精密189.preliminary assessment of control risk 控制风险的预备评定190.prepayments 预付款项191.presentation and disclo?鄄sure 提示和揭示192.problems of accounting treatment 会计处理的问题193.procedural approach 程序上的靠近194.procedures程序195.procedures after accepting nomination 程序过程在接受提名之后。
审计业务约定书英文版范本院校审计类
《审计业务约定书》英文版范本（院校审计类）Audit Engagement Letter(REFERENCE)Our Ref.：Date ：The Incorporated Management Committee of(name of IMC School) (“School”)Dear Sirs,AUDIT ENGAGEMENT LETTERThe purpose of this letter is to set out the basis on which we are to act as auditors of the IMC and the respective areas of responsibility of the Incorporated Management Committee (“IMC”) and of ourselves.RESPONSIBILITIES OF INCORPORATED MANAGEMENT COMMITTEE AND AUDITORS1.As IMC of the School, you are responsible under the Education Ordinance for maintainingproper books or records of accounts and other financial records. You are also responsible for preparing accounts which present fairly (see Note) the financial transactions and financial position of the IMC and for ensuring that the IMC has complied with the relevant provisions of the Education Ordinance, the Codes of Aid, the relevant letters, circulars and guidelines issued to the IMC by the Education Bureau (EDB), if any.2.You are responsible for ensuring that the IMC has complied with laws and regulations,which are relevant to the operations of the IMC.3.You are responsible for procuring your Managers to give us fUll co-operation tofacilitate our audit work and for making available to us, as and when required, all the IMC,s books of account and all other relevant records and related information, including minutes of all meetings of the IMC.4.We have a statutory responsibility under the Education Ordinance to report to the EDBwhether in our opinion the accounts present fairly (see Note) the financialtransactions and financial position of the IMC. 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 or records of account and other financial records have beenmaintained;(b)Whether the IMC,s income and expenditure account and balance sheet are inagreement with the books of accounts; and(c)Whether we have obtained all the information and explanations which we considernecessary for the purposes of our audit.5.We have a professional responsibility to report if the accounts do not comply in anymaterial respect with applicable accounting standards, unless in our opinion the non-compliance is justified in the circumstances. In determining whether or not thedeparture is justified, we consider:(a)Whether the departure is required in order for the accounts to present fairly; and(b)Whether adequate disclosure has been made concerning the departure.SCOPE OF AUDIT6.Our audit will be conducted in accordance with Hong Kong Statements on Auditing andStatements of Auditing Standards issued by the Hong Kong Institute of Certified Public Accountants, 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 systems and internal control systems in order to assess their adequacy as a basis for the preparation of the accounts and to establish whether proper books of accounts have been maintained by the IMC. We shall expect to obtain such appropriate evidence as we consider sufficient to enable us to draw reasonable conclusions there from.7.The nature and extent of our procedures will vary according to our assessment of theIMC,s accounting system and, where we wish to place reliance on it, the internal control systems, and may cover any aspect of the IMC,s operations that we consider appropriate.Our audit is not designed to identify all significant weaknesses in the IMC,s systems but, if such weaknesses come to our notice during the course of our audit, which we think should be brought to your attention, we shall report them to you. Any such report may not be provided to third parties except the EDB to meet the requirement stipulated in the Code of Aid and other circulars/guidelines issued by the EDB, without our prior written consent. Such consent will be granted only on the basis that such reports are not prepared with the interests of anyone other than the IMC in mind and that we accept no duty or responsibility to any other party as concerns the reports.8.As part of our normal audit procedures, we may request you and your Managers andManagement Staff to provide written confirmation of certain oral representations which we have received from you and your Managers and Management Staff during the course of the audit on matters having amaterial effect on the accounts.9.In order to assist us with the examination of the accounts, we shall request sight ofall documents or statements, including the annual budget, operating and financial review, chairman,s statement and the IMC,s report, which may be issued with the accounts. We are also entitled to attend all general meetings of the IMC and to receive notice of all such meetings.10.The responsibility for safeguarding the assets of the IMC and for the prevention anddetection of fraud, error and non-compliance with law or regulations rests with the IMC.However, we shall endeavor to plan our audit so that we have a reasonable expectation of detecting material misstatements in the accounts or books of accounts (including those resulting from fraud, error or non-compliance with law or regulations), but our examination should not be relied upon to disclose all such material misstatements or frauds, errors or instances of non-compliance as may exist.11.Once we have issued our report we have no further direct responsibility in relation tothe accounts for that period. However, we expect that you will inform us of any material event occurring between the date of our report and that of submission of accounts to the EDB.12.The officer(s) of the EDB has the rights to communicate with us on matters concerningthe accounts and the supporting statements.FEES13.Our fees are computed on the basis of the time spent on your affairs by the partnersand our staff and on the levels of skill and responsibility involved. The audit fee can also be a fixed fee agreed before commencement of audit. Unless otherwise agreed, our fees will be billed at appropriate intervalsduring the course of the audit and will be due on presentation.AGREEMENT OF TERMS14.Once it has been agreed, this letter will remain effective, from one audit appointmentto another, until it is replaced arising from changes in audit scope or othercircumstances. We shall be grateful if you could confirm in writing your agreement to these terms by signing and returning the enclosed copy of this letter, or let us know if they are not in accordance with your understanding of our terms of engagement.Yours faithfully,ABC & Co.Certified Public AccountantsNote:The EDB considers “present fairly” represent:(a)the IMC has complied with the accounting requirements of the Education Ordinance,the Code of Aid, the relevant letters, circulars and guidelines issued by the EDB, as amplified by instructions and notes for the guidance of Auditors issued by theEDB from time to time;(b)the IMC has used the government subvention in accordance with the rules and ambitsof the grants as promulgated in the Code of Aid, relevant letters, circulars andguidelines issued by the EDB from time to time;(c)the balances of individual grant accounts are correct;(d)the accounts present fairly the state of the IMC,s affairs as of the school year enddate and of its results for the accounting year;(e)in the case an IMC which operates also a private section o boarding section, theconsolidated accounts present fairly the state of the IMC's affairs as of the school year end date and of its results for the accounting year.According to the EDB, the term “present fairly” means that the IMCs have complied with stipulations in sections 40BB(1) and (2) of the Education Ordinance. [The term “true and fair view ” means the schools have prepared the accounts in accordance with the requirements of the Education Ordinance, the relevant Code of Aid and the relevant letters, circulars and guidelines issued by the EDB to the schools concerned.]In preparing the auditors, report, auditors should make reference to the prevailing EDB circular memoranda on submission of annual accounts. Adaptation has to be madeto suit the circumstances of IMC schools, like the adoption of the following: EOEBG instead of OEBG;Teacher Relief Grant instead of the Substitute Teacher Grant;One-off Cash Grant for the establishment of IMC;Reimbursement of relevant expenses on a need basis (at a ceiling of $350,000) for meeting the expenditure incurred for the operation of the IMC;Other grants announced from time to time.IMCs should also refer to updated circulars issued by the EDB from time to time for relevant guidance.We agree to the terms of this letter.Supervisor, for and on behalf ofthe Incorporated Management Committee of (Name of School)Date:。
验资业务约定书中英文版
验资业务约定书ENGAGEMENT LETTER ON CAPITAL VERIFICATIONINDEX NO：甲方：PARTY A：乙方：PARTY B：兹由甲方委托乙方进行投入资本验证，经双方协商，达成以下协定：After friendly negotiation by both parties, it is clear to each party to express their necessity of demands and understand each other. Party A entrusts Party B to do capital verification with the following conditions:一、业务范围及目的Business scope乙方接受甲方委托，对投资人缴入的万元（或增加投入）的资本进行审验。
乙方将根据《独立审计实务公告第1号――验资》的要求和我国审验单位的有关合同、协议、章程、决议等，并审阅投入资本、所有者权益项目变动以及相关资产、负债的证明材料等，在此基础上对投资者投入的资本发表审验意见。
Party B accept Party A’s appointment to verify the authenticity and legality of thepaid-in capital and related assets and liabilities of Party A.Party B will issue capital verification report in accordance with the Independent Audit Practical Affairs Proclamation No.1-- Capital Verification and on the basis of its review of the related contract，articles of association，the documents on the changes of owner’s equity and the certificate of pertinent assets and liabilities.二、甲方的责任与义务Party A’s responsibilities and obligations甲方的责任是：对所提供的验资资料的真实性、合法性、完整性负责，保护资产的安全完整。
审计英汉词汇
audit审计CPA 注册会计师assurance 保证audit of financial statements 财务报表审计agreed-upon procedures 商定程序compilation 编制high levels of assurance 高保证水平moderate levels of assurance 中等保证水平credibility 可信性reliability 可靠性relevance 相关,相关性continuing professional education(CPE) 职业后续教育A uniform CPA examination 统一注会考试professional skepticism 职业谨慎objectivity 客观，客观性professional competence 专业胜任能力Senior CPA-in-charge 项目经理audit engagement letter 业务约定书recurring audit 连续审计、常年审计the client 委托人the nominated CPA 被提名审计师change CPA 更换审计师the existing CPA 现任审计师the preceding CPA 后任注册会计师The predecessor CPA 后任注册会计师audit appointment 审计委托the agreed term 约定条款accept an audit engagement 接受业务委托the objective of the engagement 委托目的the scope of the audit 审计范围issue the audit report 出具审计报告other CPA 其他注册会计师expert 专家withdraw 撤销an initial audit 初次审计the board of directors 董事会a change in engagement 变更约定书shareholder 股东component 组成部分knowledge of the entity’s business 了解补审计单位情况performing an audit of financial statements 实施财务报表审计assess inherent and control risks 评估固有风险和内部控制风险determine the nature, timing and extend of the audit procedures 决定审计程序的性质、时间和范围a general knowledge of, 初步了解a preliminary knowledge of 初步了解a more particular knowledge of 进一步了解prior to accepting an engagement 接受业务委托之前following acceptance of the engagement 接受业务委托之后update and revaluate information gathered previously 更新并重新评价以前收集的信息the prior year’s working papers 以前年度工作底稿director 董事senior operating personnel 高级管理人员internal audit personnel 内部审计人员internal audit reports 内部审计报告minutes of meeting 会议纪要material sent to shareholders or filed with regulatory authorities 寄送股东或报送临管部门备案的资料interim financial reports 中期财务报告management policy manual 管理政策手册chart of accounts 会计科目表exercise professional judgment 做出专业判断business risks(of the client) 经营风险management response thereto管理当局的对策appropriateness 适当性accounting estimate 会计估计management representations 管理层声明rerated party 关联方related party transaction 关联方交易going concern assumption 持续经营假设audit plan 审计计划the overall audit plan 总体审计计划the detailed audit plan 具体审计计划efficient audit 审计效率the size of the entity 被审计单位的规模the complexity of the audit 审计的复杂性the specific methodology and technology 具体的方法和技术financial performance 财务业绩material misstatement 重大遗漏significant audit areas 重点审计领域coordination 协调review 复核statutory responsibility 法定责任time budget 时间预算error 错误fraud 舞弊modified or additional procedure 修改或追加审计程序plan and perform audit procedure 计划和实施审计程序adequate accounting and internal control system 适当的会计和内部控制系统reduce but not eliminate 减少但不能消除manipulation 篡改falsification 伪造alteration of records or documents 更改文件或凭证misappropriation of assets 侵占资产transactions without substance 虚构交易misapplication of accounting policies 滥用会计政策the underlying records 原始凭证oversight or misinterpretation 疏忽或误解unusual pressures 异常压力accounting policy alternative 会计政策变更unusual transactions 异常交易incomplete files 不完整文件out of balance control accounts 财户余额不平衡lack of proper authorization 缺乏恰当的授权computer information systems environment 计算机信息系统环境inherent limitations of audit test 审计测试的固有限制discuss with management 与管理层讨论the remedial action 纠正措施seek legal advice 寻求法律咨询laws and regulations 法律与规章noncompliance 没有遵守withdrawal from the engagement 解除业务约定senior management 高级管理层detect noncompliance laws and regulations 发现没有遵守法律与规章的行为deliberate failure to record transactions 故意漏记交易senior management override of control 高级管理层逾越控制intentional misrepresentations being made to the CPA 故意对CPA做出错误陈述written representation 管理层声明the suspected noncompliance 涉嫌存在违法行为audit committee 审计委员会supervisory board 监事会regulatory and enforcement authorities 监管和执法机构materiality 重要性exceed the materiality level 超过重要性水平approach the materiality level 接近重要性水平an acceptably low level 可接受的低水平the overall financial statement level and in related 财务报表层面和account balances and transaction levels 相关账户、交易层面the detected but uncorrected misstatements or omissions 已发现但尚未调整的错报或漏报misstatements or omissions 错报或漏报the detected and the projected misstatements or omissions 已发现和推断的错报或漏报aggregate 累计subsequent events 期后事项contingencies 或有事项extend the scope of the substantive test 扩大实质性测试范围adjust the financial statements 调整财务报表perform additional audit procedures 执行追加的审计程序carry out extended or additional tests of control 实施扩大或追加的控制测试modify the nature, timing and extend 修改实质性程序的性质、时间of planned substantive procedures 和范围audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险inappropriate audit opinion 不恰当的审计意见material misstatement 重大错报analytical procedures risk 风险性测试风险substantive tests of the detail risk 细节测试风险tolerable misstatement 可容忍错报the combined level of inherent and control risks 固有风险和控制风险的综合水平the acceptable of detection risk 可接受的检查风险planned assessed level of control risk 计划评估的控制风险small business 小规模企业accounting system 会计系统internal control system 内部控制系统control environment 控制环境control procedures 控制程序compliance test 符合性程序test of control 控制测试walk-through test 穿行测试management letter 管理建议书material weakness in internal control 内部控制的重大缺陷risk assessment 风险评估control activities 控制活动information 信息communication 沟通monitoring 监督procedures manual 程序手册job descriptions 工作说明flow chart 流程图written narrative 文字叙述questionnaire 调查问卷reperformance of internal control 重新执行内部控制computer－assisted audit techniques 计算机辅助审计程序communication with management 与管理导沟通audit evidence 审计证据tests of control 控制测试substantive procedures 实质性程序sufficiency of audit evidence 审计证据的充分性appropriateness of audit evidence 审计证据的恰当性assertions 认定existence or occurrence 存在或发生completeness 完整性rights and obligations 权利与义务valuation or allocation 估价与分摊presentation and disclosure 表达与披露validity 合法性cut-off 截止mechanical accuracy 机械准确性classification 分类disclosure 披露inspection 检查supervision of counting 监盘observation 观察enquiry 询问confirmation 函证computation 计算analytical procedures 分析性程序vouch 核对aged trial balance 账龄分析表trace 追查audit sampling 审计抽样error 错误anomalous error 偶发性错误expected error 预期误差population 总体sampling risk 抽样风险non-sampling risk 非抽样风险sampling unit 抽样单位statistical sampling 统计抽样stratification 分层tolerable error 可容忍误差the risk of under reliance 信赖不足风险the risk of over reliance 信赖过度风险the risk of incorrect rejection 误拒风险the risk of incorrect acceptance 误受风险the rate of deviation 偏离程度sample size 样本量required confidence level 可信赖水平the number of sampling units in the population 总体中样本的数量methods used 所选用的方法effective audit 审计效果efficient audit 审计效率audit working papers(documentation) 审计工作底稿working trial balance 试算平衡表adjusting and reclassification entries 调整和重分类分录audit mark 审计标识indexing and cross-referencing 索引和交叉索引permanent audit files 永久性档案current audit files 当期档案comprehensive working papers 综合类工作底稿audit-oriented working papers 业务类工作底稿reference working papers 备查类工作底稿the use of standardized working papers 使用标准工作底稿checklists 核对用清单cash receipt 现金收据cash disbursement 现金支出petty cash 零用现金custody 保管custodian 保管人flowchart 流程图internal control questionnaire 内部控制调查问卷walk-through of the system 系统的穿行测试segregation of duties 职责划分deposit slip 存款凭单purchase order 采购订单receiving report 验收报告general ledger 总分类账bank statement 银行对账单bank reconciliation 银行存款余额调节表balance sheet date 资产负债表日check outstanding 未兑现支票change fund 找零备用金cash count 现金盘点kiting 开空头支票float period 浮游期cut-off bank statement 截止性银行对账单unearned revenue 预收账款net realizable value 可变现净值collateral 抵押sales order 销售通知单storeroom 仓库storekeeper 仓库保管员perpetual inventory record 永续盘存记录shipping document 货运文件bill of lading 提货单billing 开票sales invoice 销售发票footing 加总、合计price list 价目表aging schedule 账龄分析表aged trial balance 过期账项试算表break down 分解、按细目分类delinquent account 过期账户confirmation 函证positive confirmation request 积极式函证negative confirmation request 消极式函证advance 预付款purchase requisition 请购单purchase order 订购单vouchers payable 应付凭单vendor’s invoice 卖方发票discrepancy 差异description 货物的说明、种类vouchers 付款凭单treasurer 出纳员remittance 汇款、付款gross margin 毛利reasonableness 合理性authenticity 真实性overhead 期间费用manufacturing overhead 制造费用bill of materials 用料单inspection record 验收记录job cost 订单成本计算单labor cost distribution 人工成本分配表material requisition 领料单payroll summary 工资汇总表payroll ledger 工资登记薄production order 生产通知单production runs 生产流程rate and deduction authorization form 工资率及扣减授权表time card 计时卡time ticket 计时单accountability 成本会计routing sheet 流程表supplies 机物料消耗utilities 公用事业费job order 分批工作通知单inventory-taking 存货盘点test count 抽点inventory tag 存货标签bond certificate 债券stock certificate 股票broker’s advice 经纪人意见书paid-in-capital 实收资本treasury stock 库存股bond debenture 债券契约portfolio 证券组合投资leasehold 租赁的asset retirement order 资产报废通知单registrar 注册管理机构transfer agent 过户代理人trust company 信托公司negotiable instrument 流通票据collateral 抵押品liens and mortgages 留置与抵押minutes of board of directors 董事会会议记录trustee 受托管理人restrictive covenant 限制性条款contributed capital 实缴资本stub 存根audit report 审计报告the truthfulness of the audit report 审计报告的真实性the legitimacy of the audit report 审计报告的合法性entity 被审计单位、客户addressee of the audit report 审计报告的收件人unqualified opinion 无保留意见qualified opinion 保留意见disclaimer of opinion 无法表示意见adverse opinion 否定意见introductory paragraph 引言段scope paragraph 范围段opinion paragraph 意见段explanatory paragraph 说明段material 重要professional language 专业术语scope limitation 范围限制unadjusted events 未调整事项adequately disclosed 适当披露the extent of impact on the financial statements 对会计报表反映的影响程序audit report on special purpose engagements 特殊目的的审计报告Audit Law, Audit Act审计法the Implementary Rules of the Audit law审计法实施条例audit criteria，audit standard审计标准auditing standard审计准则auditing principles审计原则audit manual审计手册Generally Accepted Auditing Standards公认审计准则audit laws and regulations审计法律规范audit system审计体制audit purview；audit jurisdiction；audit mandate审计权限audit responsibility审计职责audit supervision；supervision through auditing审计监督audit jurisdiction审计管辖权implementation of audit laws and regulations审计执法audit sanction审计处理audit penalty审计处罚conduct auditing in accordance with laws依法审计audit opinion审计意见audit decision审计决定audit suggestion, audit recommendation审计建议conclusion of audit review复核意见audit appeal审计复议audit hearing审计听证audit review审计复核audit strategy审计战略audit plan审计计划auditing program审计方案auditing objective审计目标audit scope审计范围audit coverage审计内容audit conclusion审计结论audit assignments审计任务audit finding审计结果audit report审计报告audit method审计方法auditing process审计过程audit evidence审计证据audit test审计测试audit risk审计风险audit sampling审计抽样audit software审计软件auditing procedures审计程序audit investigation审计调查audit team审计小组audit trail审计线索working paper工作底稿auditing around the computer绕过计算机审计auditing through the computer通过计算机审计computer-assisted audit计算机辅助审计IT audit信息技术审计compliance audit, regularity audit合法性审计compliance audit合规性审计comprehensive audit综合审计value for money audit （VFM audit）效益审计performance audit绩效审计financial audit财务审计financial statement audit财务报表审计audit of financial revenues and expenditures财务收支审计final account audit决算审计accountability audit经济责任审计middle term accountability audit任中经济责任审计term-end accountability audit离任经济责任审计management audit管理审计project audit项目审计external audit外部审计internal audit内部审计government audit政府审计joint audit联合审计field audit实地审计final audit期末审计interim audit期中审计periodic audit定期审计initial audit初次审计preliminary audit初步审计post-audit 事后审计pre-audit事前审计concurrent audit事中审计special audit专项审计statutory audit法定审计successive audit后续审计follow up audit跟踪审计whole process auditing全过程审计surprise audit突击审计audit report审计报告standard report标准报告long-form report长式报告short-form report短式报告audit working report审计工作报告Announcement of Audit Findings审计结果公告Auditor General审计长Deputy Auditor General副审计长chief auditor审计主任senior auditor资深审计师auditor审计师（员）certified internal auditor（CIA）注册内部审计师certified information systems auditor（CISA）注册信息系统审计师certified public accountant（CPA）注册公共会计师chartered accountant（CA）特许会计师audit funds审计经费audit operating expense审计业务费special funds for auditing审计专项经费unqualified opinion无保留意见:qualified opinion保留意见disclaimer of opinion无法表示意见adverse opinion否定意见。
审计业务约定书(中英文)
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607 Address: Address: Room 607, 6/F, Science & TechnologyBuilding, West Gate, ZhongshanUniversity No. 135 West XingangRoad 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（以下简称“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 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。
AUDITREPRESENTATIONENGAGEMENTLETTER审计业务约定书表示
AUDIT REPRESENTATION ENGAGEMENT LETTERRE: Audit RepresentationDear This letter confirms the terms of our agreement regarding representation of you in connection with thefor the tax yea r(s) Our representation applies only to tax matters concerning your income tax return and the examination of this return by the In addition, we must advise you that our representation does not constitute legal representation by an attorney. If you believe you need legal advice or legal representation, you should consult an attorney.Our fees for providing audit representation are as follows. Results of the audit are not guaranteed.••hourly limit. • $200 - Individuals who are not H&R Block tax preparation clients, limited to 10 hours of service. Hourly feeof $40/hour after initial hourly limit expires.We will represent you before the taxing authority during this examination, unless the representation is terminated in writing by either party. For us to adequately represent you, we must have your cooperation. Failure to fully cooperate in the preparation of your case could hinder our ability to resolve your case as favorably as possible. Therefore, you agree to:•Promptly respond to our phone calls, correspondence and requests for information. •Notify us of any changes in address, phone number or employment. •Furnish all documents and records related to the tax year(s) under examination. •Promptly inform us of all contact with the IRS. •Appear and participate as required at all scheduled meetings and conferences. •Provide us with all relevant facts (family, business or financial) that are pertinent to resolving your tax matter. • Provide us with accurate and complete information . Note: We generally will not independently verifyinformation you provide. However, we may ask you for further clarification and expect you to provide thatclarification promptly and candidly.•Cooperate fully with us in our attempt to resolve your tax matter. Failure to fully comply with any of the above conditions could result in our withdrawal from representation. In addition, we reserve the right to withdraw from representation if we discover you have either intentionally or negligently misrepresented or omitted any material facts with regard to this matter.Your fee for audit representation will be :. $0 - H&R Block Peace of Mind® Extended Service Plan clients or Worry-Free Audit Support clients$120 - H&R Block tax preparation clients, limited to 10 hours of service. Hourly fee of $40/hour after initialPreparing America's taxes since 1955Mr./Mrs./Ms. Client NameClient AddressCity, State Zip CodeMr./Mrs./Ms. Client Name:Your Address, City, State XXXXXTel XXX-XXX-XXXX Fax XXX-XXX-XXXX Please Select[Years][Years]Select one Internal Revenue Service.During the audit process, the Internal Revenue Service examining agents may ask to interview you directly. However, you have a legal right to be represented by a professional authorized to provide representation before the IRS or other tax authority and do not have to meet with the examining agent unless you are served with an enforceable administrative summons. It is in your best interest to refer any questions or other contact from arevenue agent or other tax official to us without any discussion with the tax official. While we are representing you in this matter, you agree that any direct contact by the IRS will be promptly referred to us as your authorized representative.To indicate that this letter correctly summarizes the terms of our representation, please sign and return one copy to us. In addition, please sign the enclosed Form 2848, Power of Attorney and Declaration of Representative , and return it to us for submission to the IRS. The Power of Attorney is used to notify the IRS that we are your authorized representative in this matter.Enclosed you will also find a list of documents, records, and other information we need you to provide to us so we can represent you in this matter. Please provide the requested information no later thanSincerely,H&R BlockBy_________________________________ Date_____________Enclosures:I/We understand and accept the terms and conditions of this letter.____________________________________ Date_____________Client signature____________________________________ Date_____________Client signaturePreparing America's taxes since 1955Your Name Here Your Address, City, State XXXXXTel XXX-XXX-XXXX Fax XXX-XXX-XXXX Enclosure 1Enclosure 2Enclosure 3。
业务约定书中英文
审计业务约定书Audit Engagement Letter日期:Date:委托单位: Client:受托单位:Practitioner:Certified Public Accountants 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：(referred hereinafter as the "Company”) requests 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。
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 Accounting System for Business Enterprises.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。
engagement_letter
SPECIMEN ENGAGEMENT LETTERThe following is an example of an engagement letter for an audit of general purpose financial statements prepared in accordance with International Financial Reporting Standards. This letter is not authoritative but is intended only to be a guide and it will need to be varied according to individual requirements and circumstances of the engagement. It will also need to reflect the relevant legal and regulatory frameworks. It may be appropriate to seek legal advice that any proposed letter is suitable.Addressee (to the appropriate representative of management or those charged with governance of the entity)Entity address1. The objective and scope of the audit1.1 You have requested that we audit the financial statements of [entity name], which comprise the balancesheet as at [specify date], and income statement, statement of changes in equity and cash flow statement for the year/period then ended, and a summary of significant accounting policies and other explanatory information. Our role will be to provide the professional services detailed below; the duties and responsibilities of [firm name] shall be limited to the matters expressly referred to herein. We are please to confirm our acceptance and our understanding of this audit engagement by means of this letter. Out audit will be conducted with the objective of our expressing an opinion on the financial statements.2. The responsibilities of the auditor2.1 We will conduct our audit in accordance with International Stan dards on Auditing (‘ISAs’) (or other relevantauditing standards). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well a evaluating the overall presentation of the financial statements.2.2 Furthermore, it will be conducted in such manner as we consider necessary to fulfil our responsibilitiesand 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 systems in order to assess their adequacy as a basis for the preparation of the financial statements and to establish whether proper accounting records have been maintained. We shall expect to obtain such relevant and reliable evidence as we consider sufficient to enable us to draw reasonable conclusions therefrom. The nature and extent of our tests will vary according to our assessment of the entity’s accounting systems, and where we wish to place reliance on them, the systems of internal control, and may cover any aspect of the business operations.2.3 Because of the inherent limitations of an audit, together with the inherent limitations of internal control,there is an unavoidable risk that some material misstatements may not be detected, even though the audit is properly planned and performed in accordance with ISAs (or other relevant auditing standards). In particular it is your responsibility to make appropriate arrangements to ensure the propriety of transactions and the accuracy and reliability of the accounting records and to safeguard the assets of the entity against loss by theft, fraud, defalcation or otherwise. However, we shall endeavour to plan our audit so that we have a reasonable expectation of detecting material misstatements in the financial statements or accounting records resulting from irregularities or fraud, but our examination should not be relied upon to disclose irregularities and frauds which may exist.2.4 In making our risk assessments, we consider internal control relevant to the entity’s preparation of thefinancial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. However, we will communicate to you in writing concerning any significant deficiencies internal control relevant to the audit of the financial statements that we have identified during the audit.2.5 Our audit will be conducted on the basis that management [and [where appropriate] those charged withgovernance] acknowledge and understand that they have responsibility:(a) For the preparation and fair presentation of the financial statements in accordance with InternationalFinancial Reporting Standards (or other relevant financial reporting framework), including thecomparative figures and the disclosures needed for your financial statements to give a fairpresentation. Where the use of the relevant financial reporting framework has an impact on theappropriateness of the going concern basis of preparation of the financial statements, you areresponsible for assessing that impact.;(b) For such internal control as [management] determines is necessary to enable the preparation offinancial statements that are free from material misstatement, whether due to fraud or error; and(c) To provide us with:(i) Access to all information of which [management] is aware that is relevant to the preparation ofthe financial statements such as records, documentation and other matters;(ii) Additional information that we may request from [management] for the purpose of the audit;and(iii) Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.2.6 We have a professional responsibility to report if the financial statements do not comply in any materialrespect with applicable financial reporting standards, unless in our opinion the non-compliance is justified in the circumstances. In determining whether or not the departure is justified we consider:∙Whether the departure is required in order for the financial statements to give a true and fair view; and ∙Whether adequate disclosure has been made concerning the departure.2.7 As part of our audit process, we will request from [management and, where appropriate, those chargedwith governance], written conformation concerning representations made to us in connection with the audit.2.8 We look forward to full co-operation from your staff during our audit and we trust that they will makeavailable to us whatever records, documentation and other information as are requested by us in connection with or audit.2.9 [Wording depending on applicable legal and regulatory requirements] We have a statutory responsibility toreport to the members of the entity whether in our opinion the financial statements give a true and fair view of the state of the entity’s affairs and of the profit or loss for the per iod/year and whether they comply with [the relevant legal requirements]. In arriving at our opinion, we are required to consider the following matters to report on any in respect of which we are not satisfied:∙Whether proper accounting records have been kept by the entity and proper returns adequate for our audit have been received from branches not visited by us;∙Whether the entity’s balance sheets and profit and loss accounts are in agreement with the accounting records and returns;∙Whether we have obtained al the information and explanations that we think necessary for the purpose of our audit; and∙Whether other information presented with the financial statements is consistent with that in the audited financial statements.∙Other disclosures required by relevant statute2.10 In order to assist us with the examination of your financial statements, we shall request sight of alldocuments or statements (eg chairman’s statement, directors’ report, remuneration statements and other reports required by statute or regulation) and any other information which is due to be issued with the financial statements. [We are also entitled to attend al general meetings of the entity and to receive notice of all such meetings].2.11 We are required by ISA 260 “Communication with those charged with governance” to communicate withthe audit committee (or other title for those charged with governance) certain matters relating to the audit of your financial statements.Independence (requirement for listed entities, perhaps for other entities in some circumstances)Annually, we must confirm to the audit committee in writing that we (and other network member firms) are independent within the meaning of our regulatory and professional requirements, and that the independence of our audit engagement partner, other partners involved with your audit, and audit staff is not impaired.Planning informationBefore we commence our audit, we shall issue a planning letter to the audit committee giving an outline of the nature and scope of our audit work, and the form of reports that we intend to make.Findings from the auditAt the conclusion of the audit we shall issue a management and governance letter to the audit committee, This letter will be sent to the audit committee before the financial statements are issued, and may include the following:∙Expected modifications to our report;∙Unadjusted misstatements∙Material weaknesses in the accounting and internal control systems identified during the audit;∙Our views about the qualitative aspects of your accounting practices and financial reporting;∙Matters specifically required by ISAs other than ISA 260 to be communicated to those charged with governance; and∙Any other relevant matters relating to the audit.2.12 We ask that you respond to the letter mentioned above, identifying how you intend to address the issuesthat we have raised with you.3. Reporting3.1 Insert reference to the expected form and content of the auditor’s report.3.2 The form and content of our report may need to be amended in the light of our audit findings.4. Working papers4.1 Our working papers and other internal documentation created for the purpose of carrying out our duties asauditors belong solely to us and will not be provided to you. However, we may be required to give access to our working papers for regulatory purposes or because of other statutory or legal obligations.4.2 We are regulated in the conduct of our audit work by [specify]. Our regulatory body may request access toaudit working papers in relation to parts of your entity/group prepared by overseas audit firms, including fellow member firms of Moore Stephens International Limited. You agree to take all reasonable steps to procure that your overseas components grant consent, wherever necessary, to enable an overseas auditor to comply with such requests.5. Limitation of liabilityIf available, wordings will vary according to relevant legal and regulatory frameworks.6. Service6.1 If at any time you would like to discuss with us how our service to you could be improved, or if you aredissatisfied with the service you are receiving please let us know by contacting [specify name of the partner with responsibility for the client relationship]. If you are still not satisfied, you should contact our Senior Partner [specify name or equivalent details for another senior individual selected to deal with complaints]. In the event of your not being satisfied by our response, you may also wish to bring the matter to the attention of the [relevant regulatory body [if this mechanism applies].7. Agreement of terms7.1 We shall be grateful if you will kindly acknowledge receipt of this letter [and the attached Terms andConditions] by signing the enclosed copy of this letter where indicated and returning it to us. If the contents are not in accordance with your understanding of our terms of appointment, please let us know.7.2 Once it has been agreed, this letter [and the Terms and Conditions] will remain effective, from oneappointment to another, until replaced, or revised by mutual agreement or we cease to act on your behalf.Yours faithfullyFirm signatoryAs an authorised signatory, I confirm that the contents of this letter [and the attached Terms and Conditions] are in accordance with our understanding of your terms of appointment.Name PositionSignature Date。
(财务内部审计)审计词汇表
●audit 审计●attestation 鉴证●audit of financial statements 财务报表审计●high levels of assurance 高水平保证●compilation 编制●reliability 可靠性●relevance 相关性●1professional skepticism 职业谨慎●objectivity 客观性●professional competence 专业胜任能力●audit engagement letter 业务约定书●the client 委托人●the existing CPA 现任注册会计师●the successor CPA 后任注册会计师●the preceding CPA前任注册会计师●issue the audit report 出具审计报告●expert 专家●the board of directors 董事会●determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围● a general knowledge of ——初步了解―――的情况● a more knowledge of——进一步了解的情况●the prior year’s working papers 以前年度工作底稿●minutes of meeting 会议纪要●business risks 经营风险●accounting estimate 会计估计●management representations 管理层声明●going concern assumption 持续经营假设●audit plan 审计计划●error 错误●fraud舞弊●misappropriation of assets 侵占资产●materiality 重要性●misstatements or omissions 错报或漏报●subsequent events 期后事项●audit risk 审计风险●detection risk 检查风险●inappropriate audit opinion 不适当的审计意见●material misstatement 重大的错报●tolerable misstatement 可容忍错报●the acceptable level of detection risk 可接受的检查风险●walk-through test 穿行测试●flow chart 流程图●audit evidence 审计证据●substantive procedures 实质性程序●assertions 认定●existence 存在●occurrence 发生●completeness 完整性●rights and obligations 权利和义务●valuation and allocation 计价和分摊●cutoff 截止●accuracy 准确性●classification 分类●inspection 检查●supervision of counting 监盘●observation 观察●confirmation 函证●computation 计算●analytical procedures 分析程序●vouch 核对●trace 追查●audit sampling 审计抽样●error 误差●expected error 预期误差●population 总体●sampling risk 抽样风险●non- sampling risk 非抽样风险●sampling unit 抽样单位●statistical sampling 统计抽样●tolerable error 可容忍误差●the risk of under reliance 信赖不足风险●the risk of over reliance 信赖过度风险●the risk of incorrect rejection 误拒风险●the risk of incorrect acceptance 误受风险●cash receipt 现金收入●cash disbursement 现金支出●bank statement 银行对账单●bank reconciliation 银行存款余额调节表●balance sheet date 资产负债表日●net realizable value 可变现净值●sale invoice 销售发票●price list 价目表●positive confirmation request 积极式询证函●negative confirmation request 消极式询证函●audit report 审计报告●unqualified opinion 无保留意见●qualified opinion 保留意见●disclaimer of opinion 无法表示意见●adverse opinion 否定意见Chap. 1“四大”会计师事务所：普华永道Princewater - houseCoopers 安永Ernst & Young毕马威KPMG德勤Deloitte Touche Tohmatsu安达信Arthur Anderson安然Enron世通worldcom国际机构的名称：国际会计师联合会IFAC国际会计师联合会下设的国际审计和鉴证准则理事会IAASB 美国注册会计师协会AICPA中国注册会计师协会CICPA审计audit内部审计internal audit风险导向审计方法risk-oriented audit approachChap. 2审阅业务review有限责任公司制limited liability companies, LLCs有限责任合伙制limited liability partnerships, LLPsChap. 3注册会计师职业道德规范code of ethics for professional accountants Rules of professional conduct独立independence客观objectivity公正integrity专业胜任能力professional competence应有关注due care保密confidentiality confidence职业行为professional conduct技术准则technical standards实质上的独立和形式上的独立Independence in fact and appearance费用fee佣金commission经济利益interest经济利益的冲突conflicts of interest舞弊fraud差错errorChap.4鉴证业务assurance services质量管理quality control of auditChap. 5注册会计师的法律责任Professional responsibility /legal liability“深口袋”理论deep-pocket theory诉讼爆炸litigation explosion违约breach the contract过失negligence欺诈illegal actsChap. 6审计目标audit objectives财务报表认定：financial statement assertions存在existence权利与义务rights and obligations发生occurrence完整性completeness准确性和计价accuracy and valuation分类和可理解性classification and understandability 截止cut-off财务报表循环cycles业务约定书engagement letter管理层声明书report of the directors’ responsibilities for the financial statement /management representationChap. 7审计证据audit evidence审计工作底稿audit working paper审计记录audit recordsChap. 8计划工作planning重要性materiality审计风险audit risk检查风险detection risk重大错报风险risk of material misstatementChap. 9风险评估risk evaluation分析程序analytical procedures内部控制internal control控制环境control environment信息系统与沟通information system and communicationChap. 10控制测试test of control报表层次重大错报material misstatement on level of financial statement认定层次重大错报material misstatement on level of assertion实质性程序substantive procedures Chap. 11舞弊fraudChap. 12审计抽样sampling抽样风险sampling risk非抽样风险non-sampling risk统计抽样statistical sampling非统计抽样non-statistical sampling Chap. 13 Sales and receivables cycle Chap.14 Purchases and payables cycle Chap.15 Inventory recording cycle监盘physical inspectionChap.16 Investment and finance cycle Chap.17 Audit of monetary assetsChap.18 完成审计工作finish the audit work 期初余额opening balance期后事项subsequent events或有事项contingent eventsChap.19审计报告Audit report审计报告的要素标题title收件人receiver引言段introduction管理层对财务报表的责任段management’s responsibility for the financial statements注册会计师的责任段auditor’s responsibility审计意见段opinion注册会计师的监管和盖章auditor’s signature会计师事务所的名称、地址和盖章auditor’s address报告日期date of the Audito r’s report无保留意见unqualified audit report保留意见qualified opinion无法表示意见disclaimer否定意见adverse。
注会师考试《审计》中的128个英文单词(二)
1.audit 审计2.attestation 鉴证3.credibility 可信赖程度4.audit of financial statements 财务报表审计5.agreed-upon procedures 执行商定程序6.high levels of assurance 高水平保证pilation 编制8.reliability 可靠性9.relevance 相关性10.professional skepticism 职业谨慎11.objectivity 客观性12. professional competence 专业胜任能力13.Senior/CPA-in-charge 项目经理14.audit engagement letter 业务约定书15.recurring audit 连续审计16.the client 委托人17.change CPA 更换注册会计师18.the existing CPA 现任注册会计师19.the successor CPA 后任注册会计师20.the preceding CPA前任注册会计师21.issue the audit report 出具审计报告22.expert 专家23.the board of directors 董事会24.knowledge of the entity‘ s business 了解被审计单位情况25.assess material misstatement risks评估重大错报风险26.determine the nature， timing and extent of the audit procedures确定审计程序的性质、时间和范围27.a general knowledge of ——初步了解―――的情况28.a more knowledge of——进一步了解的情况29.the prior year‘s working papers 以前年度工作底稿30.minutes of meeting 会议纪要31.business risks 经营风险32.appropriateness 适当性33.accounting estimate 会计估计34.management representations 管理层声明35.going concern assumption 持续经营假设36.audit plan 审计计划37.significant audit areas 重点审计领域38.error 错误39.fraud舞弊40.modified or additional procedures 修改或追加审计程序41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易43.unusual pressures 异常压力44.the suspected noncompliance 涉嫌存在违法行为45.materialiy 重要性46.exceed the materiality level 超过重要性水平47.approach the materiality level 接近重要性水平48.an acceptably low level 可接受水平49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层50.misstatements or omissions 错报或漏报51.aggregate 总计52.subsequent events 期后事项53.adjust the financial statements 调整财务报表54.perform additional audit procedures 实施追加的审计程序55.audit risk 审计风险56.detection risk 检查风险57.inappropriate audit opinion 不适当的审计意见58.material misstatement 重大的错报59.tolerable misstatement 可容忍错报60.the acceptable level of detection risk 可接受的检查风险61.assessed level of material misstatement risk 重大错报风险的评估水平62.small business 小规模企业63.accounting system 会计系统64.test of control 控制测试65.walk-through test 穿行测试munication 沟通67.flow chart 流程图68.reperformance of internal control 重新执行69.audit evidence 审计证据70.substantive procedures 实质性程序71.assertions 认定72.existence 存在73.occurrence 发生pleteness 完整性75.rights and obligations 权利和义务76.valuation and allocation 计价和分摊77.cutoff 截止78.accuracy 准确性79.classification 分类80.inspection 检查81.supervision of counting 监盘82.observation 观察83.confirmation 函证putation 计算85.analytical procedures 分析程序86.vouch 核对87.trace 追查88.audit sampling 审计抽样89.error 误差90.expected error 预期误差91.population 总体92.sampling risk 抽样风险93.non- sampling risk 非抽样风险94.sampling unit 抽样单位95.statistical sampling 统计抽样96.tolerable error 可容忍误差97.the risk of under reliance 信赖不足风险98.the risk of over reliance 信赖过度风险99.the risk of incorrect rejection 误拒风险100. the risk of incorrect acceptance 误受风险101.working trial balance 试算平衡表102.index and cross-referencing 索引和交叉索引103.cash receipt 现金收入104.cash disbursement 现金支出105.bank statement 银行对账单106.bank reconciliation 银行存款余额调节表107.balance sheet date 资产负债表日 realizable value 可变现净值109.storeroom 仓库110.sale invoice 销售发票111.price list 价目表112.positive confirmation request 积极式询证函113.negative confirmation request 消极式询证函114.purchase requisition 请购单115.receiving report 验收报告116.gross margin 毛利117.manufacturing overhead 制造费用118.material requisition 领料单119.inventory-taking 存货盘点120.bond certificate 债券121.stock certificate 股票122.audit report 审计报告123.entity 被审计单位124.addressee of the audit report 审计报告的收件人125.unqualified opinion 无保留意见126.qualified opinion 保留意见127.disclaimer of opinion 无法表示意见128.adverse opinion 否定意见X。
CPA英语词汇通关必备手册(审计1-4)
Auditing审计PARTⅠChina Code of Ethics for Certified Public Accountants第一部分职业道德守则appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职fundamental principles 基本原则professional ethics 职业道德integrity 诚信objectivity / subjectivity 客观性/主观性professional competence and due care 专业胜任能力和应有的关注confidentiality 保密professional behavior 职业行为independence 独立性bias 偏见safeguard 防范措施self-interest 自身利益loans and guarantees 贷款和担保close business relationships 密切的商业关系employment with an audit client 与审计客户发生雇佣关系family and personal relationships 家庭和私人关系gifts and hospitality 礼品和款待lowball （向顾客）虚报低价self-review 自我评价advocacy 过度推介familiarity 亲密关系intimidation 外在压力conflict of interest 利益冲突client acceptance 接受客户关系engagement acceptance 承接业务changes in a professional appointment 客户变更委托second opinion 第二次意见custody of client assets 保管客户资产terminate （使）终结；（使）结束；解雇eliminate 消除，排除solicit 招揽；征求network 网络network firms 网络事务所public interest entities 公共利益实体audit client that are public interest entities 属于公共利益实体的审计客户related entities 关联实体engagement period 业务期间financial interest 经济利益close family member 其他近亲属immediate family 主要近亲属temporary staff assignments 临时借出员工the member of the audit team that recently served as a director, officer or specific employee of the audit client （审计项目组成员）最近曾任审计客户的董事、高级管理人员或特定员工acting as a director or officer of the audit client 兼任审计客户的董事或高级管理人员long association with an audit client 与审计客户存在长期业务关系provision of non-assurance services to audit clients 为审计客户提供非鉴证业务valuation services 评估服务taxation services 税务服务internal audit services 内部审计服务IT systems services 信息技术系统服务litigation support services 诉讼支持服务legal services 法律服务recruiting services 招聘服务corporate finance services 公司理财服务overdue fee 逾期收费contingent fee 或有收费referral fee 介绍费compensation and evaluation policies 薪酬和业绩评价政策actual or threatened litigation 诉讼或诉讼威胁nomination 任命；指派；提名client screening 客户甄别，客户筛选successor auditor 后任注册会计师present auditor 现任注册会计师predecessor auditor 前任注册会计师PART ⅡFundamentals to Auditaudit 审计auditor 审计师；审计人员audit objective 审计目标audit plan 审计计划audit strategy 审计策略audit evidence 审计证据audit resources 审计资源audit risk 审计风险inherent risk 固有风险control risk 控制风险detection risk 检查风险risk of material misstatements 重大错报风险Audit risk=Inherent risk × Control risk × Detection riskmisstatement 错报；虚假陈述factual misstatement 事实错报judgmental misstatement 判断错报projected misstatement 推断错报error 错误（无意识做错）manual voucher 手工传票；手工凭证electric voucher 电子传票；电子凭证contradiction 矛盾，对立，反驳，否认inconsistent 矛盾的，不一致的consistent with 与……一致，符合acceptable 可接受的unacceptable 不可接受的professional skepticism 职业怀疑professional judgment 职业判断combined approach 综合性方案sufficient 充分的，足够的sufficiency 充足，充分性adequate 充足的，足够的adequacy 充足，足够，适当appropriate 适当的；占用、拨出appropriateness 恰当，适当appropriation 拨款，挪用relevant 相关的relevance 相关，相关性reliable 可靠的reliability 可靠性，可靠程度available 可得到的，可利用的availability 可得性，可用性，有效性aggregate 合计，集合，总体，集合体；合计的、集合的proficiency 熟练，精通assertion 认定rights and obligations 权利和义务valuation and allocation 计价和分摊existence 存在occurrence 发生completeness 完整性accuracy 准确性classification and understandability 分类和可理解性cut-off 截止presentation 列报disclosure 披露CAATs(Computer-Assisted Audit Techniques) 计算机辅助审计技术application control 应用控制general control 一般NET(nature, extent and timing) 性质、范围和时间安排explicit 明确的，清楚的；直率的implicit 暗示的；含蓄的audit sampling 审计抽样statistical sampling 统计抽样non-statistical sampling 非统计抽样attribute sampling 属性抽样variable sampling 变量抽样population （抽样）总体sample 样本；例子；样品；取样sample size 样本量；样本大小sampling risk 抽样风险non-sampling risk 非抽样风险random selection 随机数选样systematic selection 系统选样haphazard selection 随意选样tolerable misstatement 可容忍错报tolerable rate of deviation 可容忍偏差率stratification 分层PPS Sampling(Probability-Proportional-to-Size Sampling) 概率比例规模抽样materiality 重要性material 重要的；实质性的truth and fairness 真实公允acknowledge 承认，认可；告知已收到acknowledge receipt 确认收到；证实收到judgment 判断；辨别力justify 证明……是正当的justification 理由；认为有理omission 漏报audit documentation 审计工作底稿working papers 审计工作底稿audit file 审计档案permanent audit file 永久性档案current audit file 当期档案audit procedure 审计程序inspection of tangible assets 有形资产的检查inspection of documentation or records 文档和记录的检查inquiry=enquiry 询问analytical procedures 分析性程序analytical review 分析性复核staff 职员，工作人员audit staff 审计工作人员audit staffing 审计工作人员配备audit engagement letter=letter of engagement 审计业务约定书audit trail 审计线索audit approach 审计方法（论）schedule=timetable 时间表，计划表；一览表entity 主体，实体reasonable assurance 合理保证inherent limitation 固有局限性confirmation 函证；确认，证实positive confirmation 积极函证negative confirmation 消极函证audit engagement 审计业务review engagement 审阅业务agreed-upon procedures （执行）商定程序compilation engagement 代编财务信息assurance engagement 鉴证业务accountability 负责responsibility 责任stewardship 管理工作those charged with governance 公司治理层corporate governance 公司治理deficiency 缺乏，不足；缺陷，缺点enhance the credibility 增强可信性exemption 豁免，免除；免税PART ⅢAuditing Procedures第三部分审计测试流程substantive procedure 实质性程序analytical procedure 分析程序internal control 内部控制test of control 控制测试implementation of control 控制实施segregation of duties 职责分离internal control system 内部控制制度control environment 控制环境entity’s risk assessment process 被审计单位风险评估过程information system relevant to financial reporting 与财务报告相关的系统信息control activities 控制活动monitoring of controls 对控制的监督detective control/preventative control 检查性控制/预防性控制risk assessment procedures 风险评估程序risk identification 风险识别responding to the assessed risks/responding to the risk assessment 针对评估的风险采取应对措施management bias 管理层偏向impartial 公平的，公正的，不偏不倚的account balance 账户余额classes of transactions 各类交易likelihood 可能性，可能authority 授权，权限；权力，职权authorize 授权，批准authentication 证明，认证；身份验证interim and final audits 期中和期末审计charges and commitments 费用和承诺predict 预测，预知predictability 可预测性；可预见性predictable 可预见的；可预测的narrative note 文字说明questionnaire 调查表，问卷flowchart 流程图checklist 清单，检查表implication 暗示；含义susceptible 易受影响的material weakness 重大缺陷；重大弱点overstatement 多计，虚增；夸大understatement 少报；保守的陈述significant risk 特别风险unusual transaction 非常规交易abnormal 异常的walk-through test 穿行测试PART ⅣTransaction Cycles第四部分交易循环cycle approach 循环法account approach 账户法sales and receivables cycle 销售和应收账款循环purchases and payables cycle 采购和应付账款循环requisition 请购，请购单procurement 采购；获得，取得sales system 销售系统selling(authorization) 销售（授权）goods outwards(custody) 发货（保管）perpetual inventory system 永续盘存制physical inventory counts 存货盘点obsolete 淘汰，废弃；过时的，淘汰的，老式的obsolescence 过时，陈旧goods received notes(GRNs) 收货单，验货单goods dispatched notes(GDNs) 发货单dispatch 派遣，分配reimburse 清偿；偿还，赔偿reimbursement清偿，偿付；偿还，退还remit 汇款remittance 汇款teeming and lading 截留移用，挪用现金window dressing 粉饰sequence 顺序，序列numerical sequence 数字顺序letter of authority 授权书negotiable securities 可流通证券，有价证券bank reconciliation 银行存款余额调节表bank statement 银行存款余额对账单cash count 现金盘点coherence 一致，连贯性accounting records 会计分录sales invoices 销售发票shipping documents 运输单据source documents 原始凭证；交易凭证supervision of physical inventory count 监盘accounting estimates 会计估计鉴于大家都没有联合起来进行整理，楼主一人整理实在耽误学习时间。
audit engagement letter
AUDIT ENGAGEMENT LETTERIndex No. B09 This engagement letter is set out that (hereinafter referred to “the Auditors”) is to audit the financial statements prepared by the company named (hereinafter referred to “the Client”). Responsibilities of the Client and the Auditors are set as follows:I. Purpose and scope of the engagementi. The Auditors accept the engagement to audit the Client’s financial statements prepared in accordance with China’s Accounting Standards for Business Enterprise. The financial statements include the balance sheet as of December 31, 2009, income statement, cash flow statement, statement of change in equity, notes to financial statements for the year then ended.ii. The Auditors are to issue audit opinion by implementing audit work on the financial statements in the following respects:●Whether the financial statements have been prepared in accordance with therequirements of “China’s Accounting Standards for Business Enterprise”;●And whether the financial statements present fairly, in all material respects, thefinancial position of the Client as of December 31, 2009, operating results, change in equity and cash flows for the year then ended.II. The Client’s responsibilities and obligationsi. the Client’s responsibilities●According to Accounting Law of the People’s Republic China and Regulationsfor Financial Accounting Report of Business Enterprise, it’s the Client’s responsibility to ensure that the accounting documents are true and complete.The Client should properly keep and provide accounting records (including but not limited to accounting vouchers, accounting books and other accounting documents), which should truly and completely present the Client’s financialposition, operating results, change in equity and cash flows.●The Company’s management is responsible for preparation of the financialstatements in accordance with “Accounting St andards for Business Enterprise”, which include (1) to design, implement and maintain the internal control relevant to the financial statements, so that the financial statements are free from material misstatement due to frauds or mistakes; (2) to choose and adopt suitable accounting policies; (3) to make reasonable accounting estimates.ii. the Client’s obligations●The Client should provide accounting documents and other related documentsrequired by the Auditors and ensure that the documents should be true and complete.●The Client should ensure that Auditors have unrestricted access to all records,documents, and other information related to audit. The Client should provide convenience and afford necessary expenses for the letter confirmation from other entities.●The Client should use audit report according to the agreed purposes and usagerange. Any result caused by improper usage of this report is irrelevant to the Auditors.●The Client should issue written representations to Auditors.●The Client should provide necessary working conditions and assistance. TheAuditors should provide the list of main issues before the start of field work.●The Client should pay audit fee agreed in the engagement letter in full and on time,as well as Auditors’transportation, accommodation and other related costs undertaken by the Client.III. The Auditors’ responsibilities and obligationsi. Auditors’ responsibilities●The Auditors’responsibility is to express audit opinion about the financialstatements on the base of audit work, which auditors conduct in accordance with the Auditing Standards for Chinese Certified Public Accountants. The AuditingStandards for Chinese Certified Public Accountants require auditors to abide by professional ethnics, to plan and perform audit to acquire a reasonable basis for audit opinion.●The Auditors’work is to implement audit procedures to collect audit evidenceabout the amounts and disclosures of the financial statements. auditors would choose audit procedures with their professional judgment, including evaluating material misstatement risks caused by frauds and mistakes. When auditors were evaluating risks to design suitable audit procedures, they considered the Client’s internal control relevant to the financial statements preparation, while auditors did not intend to express opinion on the validity of the Client’s internal control.Audit procedures also include assessing the accounting policies’suitability adopted by the management and reasonability of accounting estimate made by the management, and assessing the financial statements’ general di splay.●The Auditors should plan and execute audit practices to obtain sufficient andappropriate audit evidence, and to obtain reasonable assurance whether the financial statements are free from material misstatement.●It’s Auditors’ responsibility to point out unadjusted events those do not complywith China’s Accounting Standards for Business Enterprise.●For the different test nature, internal control inherent limitation and other inherentlimitations in audit, there inevitably exists material misstatements not found by auditors after audit.●The Auditors would inform the Client about the problems of accountingtreatments, internal control and other aspects as the circumstances may require after audit work.●The Auditors’work could not alleviate the Client’s and the management’sresponsibilities.ii. Auditors’ obligations●The Auditors should finish work and issue audit report according to the agreedtime. The Auditors should issue audit report before May 31, 2010.●The Auditors should keep confidential the Client’s information obtained in courseof audit except the following circumstances: (1) with Client’s authorization; (2) to provide evidence for the lawsuit according to relevant laws and regulations, and report illegal activities to regulators; (3) to accept quality inspection by CPA associations and regulatory bodies; (4) when the regulatory bodies carry out administrative penalties (including the investigation, hearing before penalties) to auditors and auditors forward administrative review.IV. Audit fee and paymenti. According to all participants’ positions of audit team and there work time on this engagement and related regulations, the audit fee is RMB Yuan under normal circumstances.ii. The Client should pay % after signing of this engagement letter, and pay the rest part % upon the issuance of the audit report.iii. If the audit work time increases significantly, audit fee should be added by mutual consultation.iv. If the audit engagement could not be executed any more for unpredictable reasons after the Auditors’ arrival at the working site, the Client could not claim the refund of the prepayment of the audit fee.v. Other expenses (including transportation and accommodation) related to the audit should be undertaken by .V. Audit report and the use of audit reporti. The Auditors should issue audit report with the format and report type prescribed by China Standard on Auditing No. 1501-The Auditor’s Report on Financial Statements and China Standard on Auditing No. 1502-Modifications to Auditors’ Report.ii. Auditors should provide 5 pieces of audit report to the Client, which would be distributed and used by the Client. Any consequence caused by the misuse of the audit report is nothing to do with the Auditors.iii. The Client could not modify audit report and audited financial statements attached when audit report submitted or disclosed. If the Client thinks that it is necessary tomodify accounting data, notes to accounting statements and explanatory notes, the Client should inform Auditors. The Auditors would consider the effect upon the report by the modification, and if necessary, the Auditors should reissue a new audit report.VI. Validity Period of the engagement letterThe engagement letter takes effect with the signatures and seals of two parties and becomes invalid after the fulfillment of all the agreed terms, except item III-ii- paragraph 2, item IV, V, VIII, IX and X.VII. Change of engagementIf any unpredictable situation during the audit which would lead to the delay of the audit work, or the Client’s requirement of audit report within a shorter time than that agreed, the engagement letter should be modified or supplemented with the consent from two parties.VIII. Terminationi. If Auditors don’t think it’s appropriate for Auditors to provide engagement any more according to Auditors’code of ethics, other related professional responsibilities, appropriate laws and decrees or any other legal requirements, Auditors could terminate the engagement letter by reasonable notice to the Client..ii. Auditors have the right to charge for what they have finished when the engagement is terminated.IX. Breach of engagementBoth parties should bear responsibilities for breach of contract according to "Contract Law of People's Republic of China".X. Applicable law and dispute settlementAny aspects of this engagement letter should be governed by the related laws of the People's Republic of China. The place of implementation should be the location where audit report issued, and both parties could choose the following methods to solve any disputes arising from or related to this engagement letter,i. to submit the dispute to the court with jurisdiction;ii. to submit the dispute to Arbitration Committee for arbitration;iii. by other ways.XI. Other agreed itemsThere are two pieces of the engagement letter for the two parties which have the same effect.Client: Accounting Firm:Legal Representative: Legal Representative:Add: Add:Tel: Tel:Fax: Fax:Contact Person: Contact Person:Signing Date: Signing Date:。
征集审计单位 英语 合同
征集审计单位英语合同Certainly. Below is a detailed and comprehensiveEnglish-language contract for the engagement of an auditing firm. Please note that while I aim to provide a rich and thorough document, specific legal requirements may vary by jurisdiction, and it's always advisable to consult with a local attorney or professional who can tailor this agreement to your specific needs.AUDIT ENGAGEMENT AGREEMENTThis Audit Engagement Agreement (the "Agreement") is made and entered into as of [DATE], by and between [CLIENT NAME], a [STATE OF INCORPORATION] corporation having its principal place of business at [ADDRESS] (hereinafter referred to as the "Client"), and [AUDITOR NAME], a [STATE OF INCORPORATION] corporation having its principal place of business at [ADDRESS] (hereinafter referred to as the "Auditor").WITNESSETH:WHEREAS, the Client desires to engage the Auditor to perform audit services with respect to the financial statements of the Client; andWHEREAS, the Auditor has agreed to perform such services on the terms and conditions set forth herein;NOW, THEREFORE, in consideration of the mutual covenants and agreements contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:1. SERVICES1.1 The Auditor shall perform an audit of the financial statements of the Client for the fiscal year ending [END DATE OF FISCAL YEAR] (the "Financial Statements"), in accordance with generally accepted auditing standards in [COUNTRY] (the "GAAS"). The Financial Statements include the balance sheet as of the end of the fiscal year, the related statements of income, changes in shareholders' equity, and cash flows for the fiscal year then ended, and the notes thereto.1.2 The Auditor shall also review the interim financial statements of the Client for the [NUMBER OF QUARTERS] quarters ended [QUARTER END DATES], in accordance with the GAAS.1.3 The scope of the audit and review services will be determined in accordance with the GAAS and will include, but not be limited to, the following:- Testing and evaluation of internal controls over financial reporting.- Examination of transactions and balances to provide a basis for an opinion regarding the fairness of the presentation of the Financial Statements.- Preparation of a management letter identifying any material weaknesses in the internal control structure and recommending improvements.2. FEES AND EXPENSES2.1 The Client agrees to pay the Auditor a fixed fee of [FEE AMOUNT] for the audit services described in Section 1. This fee covers all costs and expenses incurred by the Auditor in performing the audit services, except for travel and lodging expenses, which will be billed separately at cost plus [PERCENTAGE]%.2.2 The Client shall reimburse the Auditor for all reasonable out-of-pocket expenses incurred in connection with theperformance of the audit services, including but not limited to travel, meals, and lodging.2.3 Invoices for fees and expenses will be submitted by the Auditor to the Client on a monthly basis. Payment is due within [NUMBER OF DAYS] days from the date of the invoice.3. TIMELINE3.1 The Auditor shall commence the audit services on [START DATE] and complete the audit and issue the audit report by [COMPLETION DATE].3.2 The Auditor shall use commercially reasonable efforts to complete the audit services within the agreed-upon timeframe. However, the Auditor shall not be liable for any delays caused by circumstances beyond its reasonable control or by the Client's failure to provide timely access to necessary information or personnel.4. CONFIDENTIALITY4.1 Both parties acknowledge that during the course of this Agreement, they may have access to confidential information concerning the business and affairs of the other party ("Confidential Information").4.2 Each party agrees to hold the Confidential Information in strict confidence and to use it only for the purposes of performing its obligations under this Agreement.4.3 The obligations of confidentiality shall survive the termination or expiration of this Agreement.5. INDEMNIFICATION5.1 The Client shall indemnify and hold harmless the Auditor, its partners, employees, agents, and representatives from and against any and all claims, damages, losses, and expenses (including reasonable attorneys' fees) arising out of or in connection with the audit services provided hereunder, except to the extent such claims, damages, losses, and expenses result from the Auditor's gross negligence or willful misconduct.5.2 The Auditor shall indemnify and hold harmless the Client, its officers, directors, employees, and agents from and against any and all claims, damages, losses, and expenses (including reasonable attorneys' fees) arising out of or in connection with the audit services provided hereunder, to the extent such claims, damages, losses, and expenses result from the Auditor's gross negligence or willful misconduct.6. LIMITATION OF LIABILITY6.1 Neither party shall be liable to the other party for any indirect, incidental, special, or consequential damages, whether based on contract, tort (including negligence), strict liability, or otherwise, arising out of or in connection with this Agreement, even if advised of the possibility of such damages.6.2 The total liability of the Auditor under this Agreement shall not exceed the amount of the fees actually paid by the Client to the Auditor under this Agreement.7. TERMINATION7.1 Either party may terminate this Agreement upon [NUMBER OF DAYS] days written notice to the other party if the other party breaches any material term or condition of this Agreement and fails to cure such breach within [NUMBER OF DAYS] days after receipt of written notice thereof.7.2 Upon termination of this Agreement, the Client shall pay the Auditor for all services performed and expenses incurred up to the effective date of termination.8. MISCELLANEOUS8.1 This Agreement constitutes the entire agreement between the parties with respect to the subject matter hereofand supersedes all prior negotiations, understandings, and agreements between the parties.8.2 This Agreement may not be amended except in writing signed by both parties.8.3 This Agreement shall be governed by and construed in accordance with the laws of [GOVERNING LAWSTATE/COUNTRY], without giving effect to any choice or conflict of law provision or rule.8.4 Any dispute arising out of or in connection with this Agreement shall be resolved through binding arbitration in accordance with the rules of the [ARBITRATION ORGANIZATION]. The arbitration shall take place in [CITY, STATE/COUNTRY]. The decision of the arbitrator shall be final and binding upon the parties.8.5 This Agreement may be executed in counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument.IN WITNESS WHEREOF, the parties hereto have executed this Audit Engagement Agreement as of the day and year first above written.[CLIENT NAME]By: _________________________Name: _______________________Title: ________________________[AUDITOR NAME]By: _________________________Name: _______________________Title: ________________________This document provides a detailed framework for an audit engagement agreement. It covers essential aspects such as the scope of services, fees, timeline, confidentiality, indemnification, and termination clauses. Ensure that you review and customize the agreement according to your specific requirements and consult with a legal professional if necessary.。
英文审计委托书范本(2篇)
第1篇[Your Company Letterhead][Date][Client's Name][Client's Address][City, State, ZIP Code]Subject: Engagement Letter for Audit ServicesDear [Client's Name],IntroductionWe are pleased to confirm the acceptance of your engagement for the audit of the financial statements of [Your Company Name] for the fiscal year ended [Year]. This letter sets forth the terms and conditions of our engagement and outlines our responsibilities as well as those of your management. Please review this engagement letter carefully, as it represents the agreement between us.Scope of EngagementOur audit will be conducted in accordance with generally accepted auditing standards (GAAS) in the United States of America. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by fraud or error.The audit will encompass the examination, observation, and inquiry of accounting records, as well as the confirmation of selected balances and transactions with third parties. The following areas will be covered in the audit:1. Review of internal controls relevant to the preparation and fair presentation of the financial statements.2. Testing of the operating effectiveness of internal controlsidentified during the review.3. Testing of transactions, account balances, and disclosures for reasonableness and compliance with accounting principles.4. Evaluation of the overall presentation and disclosure of thefinancial statements.5. Performance of such other procedures as we consider necessary in the conduct of the audit.Our responsibility is to express an opinion on the financial statements based on our audit. This opinion will be included in our report on the financial statements, which will be dated and issued at the conclusion of our audit.Management's ResponsibilityManagement is responsible for the preparation and fair presentation of the financial statements in accordance with generally accepted accounting principles (GAAP) and applicable laws and regulations. This responsibility also includes the design, implementation, and maintenance of internal control over financial reporting to provide reasonable assurance that the financial statements are free from material misstatement, whether due to fraud or error.Management is expected to provide us with all necessary information and explanations and to make timely responses to our inquiries. Managementis also responsible for evaluating the effects of any changes in accounting principles or estimates that might affect the financial statements and for disclosing such changes in the financial statements.Responsibilities of AuditorsOur responsibilities in conducting the audit include:1. Planning and executing the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.2. Evaluating the appropriateness of accounting principles used and significant accounting estimates made by management.3. Evaluating the overall presentation and disclosure of the financial statements.4. Expressing an opinion on the financial statements based on the audit conducted.We will exercise professional judgment and skepticism throughout the audit to maintain the integrity of our work. We will also maintain professional confidentiality and shall not disclose any confidential information acquired during the course of the audit to any third party without your prior written consent.CommunicationDuring the audit, we will communicate with you regarding:1. The nature, timing, and extent of our audit procedures.2. Any significant findings or issues encountered during the audit.3. Any significant accounting policies, estimates, or judgments that may have a material effect on the financial statements.4. The status of the audit, including any significant delays or other issues that may affect the completion of the audit.In addition, we will provide you with a draft of our audit report for your review and comment prior to issuance.ReportingOur audit report will be dated and issued at the conclusion of our audit. The report will include our opinion on the financial statements and will be addressed to the shareholders or owners of the entity. If you request, we will also provide a copy of the audit report to your creditors, lenders, or other interested parties.Audit Fees and ExpensesOur audit fee for the current engagement will be [Amount]. This fee is based on our estimate of the time and effort required to perform the audit, including the nature and complexity of the transactions and accounting issues involved. In addition to our audit fee, you will be responsible for all out-of-pocket expenses incurred during the audit, such as travel expenses, postage, and printing costs.Please note that if the actual time and effort required to complete the audit exceeds our original estimate, additional fees may be incurred. We will advise you of any such additional fees prior to incurring them.ConfidentialityWe will treat all information we obtain during the course of the audit as confidential and will not disclose it to any third party without your prior written consent, except as required by law or professional standards.Acceptance of EngagementBy signing below, you agree to the terms and conditions set forth inthis engagement letter. We understand that your acceptance of this engagement letter does not obligate you to provide any specific accounting records or information unless and until such records or information are requested by us.Please sign and return the enclosed copy of this engagement letter to confirm your acceptance of the terms and conditions of our engagement.Sincerely,[Your Name][Your Title][Your Company Name][Your Company Address][City, State, ZIP Code]Enclosures:1. Copy of this engagement letter2. Sign-off formcc: [Client's Accounting Department Head/Controller][Client's Legal Department][Client's Board of Directors]Note: This engagement letter is a general template and should be customized to meet the specific needs of the engagement and the client. It is recommended that you consult with a professional auditor or legal counsel to ensure that all aspects of the engagement are appropriately addressed.第2篇[Your Company Letterhead][Date][Recipient’s Name][Recipient’s Title][Recipient’s Company Name][Recipient’s Address][City, State, ZIP Code]Dear [Recipient’s Name],Subject: Engagement Letter for Audit of [Client Company Name] Financial Statements for the Year Ending [Year]IntroductionThis letter constitutes the formal engagement letter between [Your Company Name] (hereinafter referred to as “[Your Company Name]” or “we”) and [Client Company Name] (hereinafter referred to as the “Client” or “you”) for the audit of the financial statements of theClient for the year ended [Year] (hereinafter referred to as the “Financial Statements”).We are pleased to confirm our appointment to conduct the audit in accordance with the terms and conditions set forth in this letter. We will perform the audit in accordance with the Standards on Auditing issued by the [Applicable Professional Body] (hereinafter referred to as the “Standards”) and the relevant legal and professional requirements.Scope of Engagement1. Audit Objectives: The objective of our audit is to express an opinion on whether the Financial Statements are presented fairly, in all material respects, in accordance with the [Applicable Financial Reporting Framework] (hereinafter referred to as the “Reporting Framework”).2. Audit Procedures: We will conduct the audit in accordance with the Standards, which require that we plan and perform the audit to obtain reasonable assurance about whether the Financial Statements are free from material misstatement, whether caused by fraud or error.The audit will include, but not be limited to, the following procedures:a. Understanding the Client and Its Environment: We will obtain an understanding of the Client and its environment, including its internal control over financial reporting.b. Assessing the Risks of Material Misstatement: We will assess the risks of material misstatement in the Financial Statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks.c. Performing Audit Procedures: We will perform procedures, including analytical procedures and tests of details, to obtain audit evidence about the amounts and disclosures in the Financial Statements.d. Evaluation of the Financial Statements: We will evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates made by management, including those affecting the opening balance of retained earnings.e. Reporting: We will evaluate the overall presentation, structure, and content of the Financial Statements.Responsibilities of the Client1. Providing Information: The Client is responsible for providing us with all information and explanations necessary for the audit. This includes, but is not limited to, the accounting records, internalcontrol documentation, and other relevant information.2. Internal Control: The Client is responsible for establishing and maintaining a system of internal control over financial reporting designed to provide reasonable assurance that the Financial Statements are free from material misstatement, whether due to fraud or error.3. Responsibility for Financial Statements: The Client is responsiblefor the preparation and fair presentation of the Financial Statements in accordance with the Reporting Framework.4. Cooperation: The Client will cooperate with us throughout the audit, including providing access to relevant personnel, records, and facilities.Responsibilities of [Your Company Name]1. Independence: We will maintain our independence in accordance with the relevant legal and professional requirements.2. Professional Judgment: We will exercise professional judgment and professional skepticism throughout the audit.3. Reporting: We will report our findings to the Client’s management and those charged with governance, including any material identified during the audit that could have a significant effect on the Financial Statements.4. Communication: We will communicate with the Client’s management and those charged with governance, including any identified weaknesses in internal control over financial reporting.5. Limitation of Scope: Our audit does not provide a guarantee that fraud or errors, whether due to fraud or error, will be detected. We will perform the audit to the extent we consider necessary in the circumstances, but not to the extent that an audit can provide absolute assurance.Audit FeesWe will charge the Client for our services in accordance with our standard billing rates, as may be adjusted from time to time. The total fee for the audit engagement is estimated to be [Amount], which will be invoiced upon completion of the audit.ConfidentialityWe will treat all information received from the Client as confidential and will not disclose it to third parties without the prior written consent of the Client, except as required by law or professional standards.ConclusionWe confirm our appointment to conduct the audit of the Financial Statements of the Client for the year ended [Year]. We understand that this letter does not constitute a legal or other form of commitment or guarantee. We will perform our audit in accordance with the terms and conditions set forth in this letter.Please confirm your acceptance of this engagement by signing below and returning this letter to us by [Date].Sincerely,[Your Full Name][Your Title][Your Company Name][Your Address][City, State, ZIP Code]Enclosures:1. Copy of the Engagement Letter2. Copy of the Audit Report[Signature of Authorizing Officer][Name of Authorizing Officer][Title of Authorizing Officer][Date of Signature]Please note that this is a general template and may require customization to meet the specific requirements of the engagement and applicable laws and regulations. It is recommended that you consult with a professional auditor or legal advisor before finalizing the engagement letter.。
英文版审计委托书格式
英文版审计委托书格式[Your Name][Your Address][City, State, ZIP Code][Email Address][Phone Number][Date][Name of Auditing Firm][Address][City, State, ZIP Code]Subject: Engagement Letter for External Audit ServicesDear [Name of Auditing Firm],We are writing to formally engage your esteemed firm to conduct an external audit of our financial statements for the fiscal year ending [Date].1. Background and Scope of Work:Our organization, [Name of Company/Organization], is a [briefly describe the nature of the business/organization]. As part of our commitment to transparency and accountability, we require an independent assessment of our financial records to provide assurance to our stakeholders.The objective of this engagement is to express an opinion on the fairness and accuracy of our financial statements and present the results of your findings through the issuance of an audit report inaccordance with applicable auditing standards and regulations.2. Responsibilities:2.1 [Name of Auditing Firm] is entrusted with the responsibility to plan, perform, and document the audit in accordance with International Standards on Auditing (ISAs) and applicable legal and regulatory requirements.2.2 We will provide full access to all relevant documents, records, financial statements, and personnel necessary for you to perform the audit effectively.2.3 [Name of Auditing Firm] is expected to exercise due professional care, independence, and objectivity during the audit process. Any potential conflicts of interest should be disclosed and resolved promptly.2.4 You will communicate with management throughout the audit process, particularly regarding any significant findings, material weaknesses, or potential improvements identified.3. Reporting:3.1 Upon completion of the audit, [Name of Auditing Firm] will present a written audit report, including an audit opinion, to the Board of Directors, management, or Audit Committee, as applicable.3.2 The audit report will cover the financial statements in accordance with generally accepted accounting principles and provide an assessment of the internal control system's effectiveness.3.3 We anticipate that the audit report will be issued no later than [date].4. Fee and Payment Terms:The audit services will be provided for a fee of [amount in currency] and will be payable in [number of installments], as follows:- [Installment 1 description and due date]- [Installment 2 description and due date]- [Installment 3 description and due date][Payment terms and conditions]5. Confidentiality:[Name of Auditing Firm] agrees to maintain the confidentiality of all information obtained during the course of the audit, except where disclosure is required by law or professional standards.6. Termination:Either party may terminate this engagement by providing written notice to the other party. In the event of termination, fees for work performed and any extraordinary expenses incurred up to that point will be payable.This engagement letter is subject to the laws and regulations of [Jurisdiction] and supersedes any prior oral or written agreements between the parties. Please sign and return a copy of this letter to indicate your acceptance and agreement to proceed with the audit. We appreciate your commitment to upholding the higheststandards of professionalism, independence, and ethics in delivering your audit services. We look forward to a successful and mutually beneficial working relationship.Yours sincerely,[Your Name][Your Title][Company/Organization]。
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12.The Client shall makeproperuse oftheAuditor’sReportandtheauditedFinancialStatements.TheAuditorsand the certified public accountants signing the Auditors’ Reportshall not take any responsibility for abuse of theAuditors’Report.
I.Purpose and scope of the engagement:
i.
Purpose:
ii.
Scope:(“the Financial Statements”)
II.Responsibilities of the either party
i.
Responsibilities of the Auditors:
6.
7.
8.As part of normal audit procedures,theClientshould furnishto the Auditorsawrittenrepresentationconfirmingthefollowing:
9.
(1)Authenticity and completeness of accounting records and files;
(2)
(3)existence or non-existence ofcertain material transactions and events, including (but not limited to)related party transactions, contingencies, post balance sheet date events, commitments and other significant events;and
11.
ii.
The Client’s responsibility:
1.The Client shall full-scope cooperate with theAuditors and offer necessary facilities. The Client is responsible for making available to theAuditors the accounting documents,accountbooks, financial statements and related information as requiredfor audit work.In addition, if there exist any entities whose financialstatementsare not audited by the Auditors but should be included in the scope of consolidationor accounted for by equity method,the Client shouldarrange for other auditorscooperating with the Auditors.
AUDIT ENGAGEMENT LETTER
No.
The purpose of this letter is to set out thatXXXXCertified Public Accountants (hereinafter referred to as“the Auditors”) is to auditthefinancial statements prepared bythecompany named(hereinafter referred to as“theClient”). Responsibilities of the Client and the Auditors are set as follows:
(4)
(5)management’srepresentationson relevant mattersmade orally during the auditand the completenessof such oral representations.
(6)
10.TheAuditors’Reportis to be used by the Client only for filing ofthe FinancialStatementsin accordance with relevantlaws,rules and regulations.
1.TheAuditors are to issue an authentic and legitimate reporton theFinancialStatements(“the Auditors’ Report”)in accordance withtheIndependent Auditing Standards for Chinese CPAsbased on the performance ofnecessary auditing procedures on theFinancialStatements and other relevant datafurnishedby the Client.
2.
3.The Client has a responsibility to implement satisfactory mechanisms for ensuring that reliable internal control structuresexist,itsassets areproperlysafeguardedand itsaccounting records areauthentic, legitimateandcomplete.The Client should ensurethe Financial Statements are in compliance with the accounting standards, accounting regulations and other rules promulgated by the Ministry of Finance of the People’sRepublic of China.The accountability responsibilities of the Client should not be substituted, relieved or exempted by the responsibilitiesassumedby the Auditors.
3.The Auditors may, if warranted by practical situations,issue a management letterto the Clirms of accounting data processing,internal control structures and other matters and making suggestions for improvementthereof.
2.
The design of audit procedures by the Auditors are based on the assessment of audit risks and effectiveness of internal control structure of the Client, and an audit is mainly composed of examining, on a test basis, amounts in accounts that constitute elements of theFinancialStatements. Thus individual accounting errors or irregular activities may remain undetected. As a result, the Auditors cannot verify the auditedFinancialStatements as 100% correct. But logical audit approach and scientific sampling methods should be applied by the Auditors to minimize the risk of material errors being neglected.
4.
5.IftheAuditorsconsiderit necessary to send confirmation requests to the relevant parties, the Client should provide assistance and facilities,and bear appropriate fees.
8.
9.
10.The auditors shall pay due attention to theauditedfinancialinformation(including the Financial Statements)formally submitted to the China Securities Regulatory Commission and its publicity by the Clientifthe Client is alisted company.Incaseany material differences were found, theAuditorsshould negotiate with theBoardof Directorsof the Clientonthe matter andrequestappropriate revisions; theAuditorsmaytake further measures by notifying the board of directors in writing and submit the copy of the notice to the Stock Exchange and the China Securities Regulatory Commission if no satisfactory resolution were got.TheAuditorsmaypublicize a proclamation in the newspapers designated by the China SecuritiesRegulatory Commission to clarify the truth if appropriate.