业务约定书范例(中英文对照）

2007年7月3日 9:39:49

Appendix

An example of an engagement letter

This form of letter is generally appropriate for client companies. It is not intended to be used in relation to every company, as it must be tailored to specific circumstances.

To the Directors of ___________

The purpose of this letter is to set out the basis on which we (are to) act as auditors of the company (and its subsidiaries, as listed in the attached appendix) and the respective areas of responsibility of the company and of ourselves.

Audit

1.1                 As directors of the above company, you are responsible for maintaining proper books of account and preparing financial statements which give a true and fair view of the profit or loss and state of affairs of the company and comply with the companies Ordinance. You are also responsible for making available to us, as and when required, all the company’s books of account and all other records and related information, including minutes of all management and shareholders’ meetings.

1.2                 We have a statutory responsibility to report to the member whether in our opinion the financial statements give a true and fair view of the state of the company’s affairs and of the profit or loss for the year and whether they comply with the Companies Ordinance(or other relevant legislation). 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 of account have been kept by the company and proper returns adequate for our audit have been received from branches not visited by us:

b.     whether the company’s balance sheet and profit and loss account are in agreement with the books of account and returns; and

c.     whether we have obtained all the information and explanations which we think necessary for the purpose of our audit.

In addition, there are certain other matters which, according to the circumstances, may need to be dealt with in our report. For example, where the financial statements do not give full details of directors’ remuneration or of loans to officers, the Companies Ordinance requires us to disclose such matters in our report.

1.3                 We have a professional responsibility to report if the financial statements do not comply in any material respect with Statement of Standard Accounting Practice, unless in our opinion the non-compliance is justified in the circumstances.

1.4                 Our audit will be conducted in accordance with the Auditing Standards issued by the Hong Kong Society of Accountants and will have regard to relevant Auditing Guidelines. Furthermore, it will be conducted in such manner as we consider necessary to fulfil our responsibilities 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 system in order to assess its adequacy as a basis for the preparation of the financial statements and to establish whether proper books of account have been sufficient to enable us to draw reasonable conclusions therefore. The nature and extent of our tests will vary according to our assessment of the company’s accounting system and, where we wish to place reliance on it, the system of internal control and may cover any aspect of the business operations. We shall report to you any significant weaknesses in, or observations on, the company’s systems which come to our notice and which we think should be brought to your attention.

1.5                 As part of our normal audit procedures, we will request you to provide written representations on matters having a material effect on the financial statements.

1.6                 In order to assist us with the examination of your financial statements, we shall request sight of all documents or statements, including the chairman’s statement and the directors’ report, which are due to be issued with the financial statements. We are also entitled to attend all General Meetings of the company and to receive notice of all such meetings.

1.7                 We appreciate that the present size of your business renders it uneconomic to create a system of internal control based on the segregation of duties for different functions within each area of the business. In the running of your company we understand that the directors are closely involved with the control of the company’s transactions. In planning and performing our audit work we shall take account of this supervision. Further, we may ask additionally for confirmation in writing that all the transactions undertaken by the company have been properly reflected and recorded in the books of account. And our audit report on your company’s financial statements may refer to this confirmation.

1.8                 The responsibility for the prevention and detection of in irregularities and fraud rests with yourselves. However, we shall endeavour to plan our audit so that we have a reasonable expectation of detecting material misstatements in the financial statements or books of account resulting from irregularities or fraud. But our examination should not be relied upon to disclose irregularities and fraud which may exist.

1.9                 We shall not be treated as having notice, for the purpose of our audit responsibilities, of information provided to members of our firm other than those engaged on the audit (e.g. information provided in connection with accounting, taxation and other services).

Group accounts*

2. As auditors of the holding company we are required to report, in similar terms to those outlined in paragraph 1.2 above, on the group accounts, which comprise the financial statements of the holding company and its subsidiary and associated companies. In order to express an opinion on group accounts which include the financial statements of subsidiary or associated companies of which we are not the auditors. It will be necessary for us to communicate directly with the other auditors concerned to satisfy ourselves that:

a.      so far as is practicable, there is uninformity within the group in the application of accounting policies;

b.     the group accounts give the information required by the Companies Ordinance, Hong Kong accounting standards and any other legislation or non-statutory requirements affecting the presentation of financial statements; and

c.     all material aspects of the group accounts have been subjected to an audit examination, the nature and extent of which is adequate and reasonable, in our view, for the purpose of forming an opinion on the group accounts.

Accounts and other services*

(This section may be included here or in a separate letter.)

3.1 It was agreed that we should carry out the following services as your agents and on the basis that you will make full disclosure to us of all relevant information.

3.2 We shall:

a.      prepare the financial statements based on books of account maintained by yourselves;

b.     provide assistance to the company secretary by preparing and lodging returns with the     Registrar Companies;

c.     investigate irregularities and fraud upon receiving specific instructions.

Taxation services*

(This section may be included here or preferably in a separate letter, see Appendix 2.)

4.1 It was agreed that we should carry out the following taxation services on your behalf (with effect from________) and on the basis that you will make full disclosure to us of all the relevant information.

4.2 We shall respect of each accounting period prepare on your behalf a computation of profits, based upon the general interpretation and application of the relevant previsions of the Inland Revenue Ordinance prevailing at the time of preparation of the returns. Subjects to your approval, this will then be submitted to the Inland Revenue Department, together with such statutory forms and information as may be required. We shall on your behalf lodge objections against excessive or incorrect assessments to profits tax where notice of such assessments is received by us. Where appropriate, we shall also make formal application for postponement of tax in dispute and shall advise as to appropriate payments on account.

4.3 We shall be pleased to advise you on matters relating to the company’s profits tax liability, the implications of particular business transactions and on any other taxation matters which you refer to us.

Fees

5. Our fees are computed on the basis of the time spent on your affairs by the partners and our staff, and on the levels of skill and responsibility involved. Unless otherwise agreed, our fees will be charged separately for each of the main classes of work described above, will be billed at appropriate intervals during the course of the year and will be due on presentation.

Agreement of terms

6.1 Once it has been agreed, this letter will remain effective, from one audit appointment to another, until it is replaced. We shall be grateful if you could confirm in writing your agreement to the terms of this letter by signing and returning the attached copy, or let us know if they are not in accordance with your understanding of our terms of appointment. If within one month from the date of this letter we have not received the attached copy, duly signed by you, and we have not received any other communication from you concerning the contents of this letter, the provisions contained in it shall be deemed to have become effective.

6.2* since the terms of our engagement as auditors of the subsidiaries listed in the attached appendix are the same, we will not send separate letters to the board of directors of each subsidiary. We would therefore be grateful if you would forward copies of this letter to the boards of directors of each such subsidiary and confirm that these boards have also agreed and confirmed their acceptance of this letter.

Yours faithfully,

______________ ( signed )

Agreed and accepted by

______________ ( signed )

Director, for and on behalf of the board of

______________Ltd

*These sections should only be included where appropriate.

附件

业务约定书范例

一般而言，次业务约定书格式只适合公司客户之用。因为它必须适应特定的情况，所以并不适用于所有公司。

致___________董事：

此业务约定书旨在解释本事务所（以下称为“本所”）担任贵公司（以及附表列出的附属公司）审计的基础，以及贵公司和本所各自的职责范围。

审计

1.1 阁下作为上述公司董事，应负责记录及妥善保存帐薄，编制财务报表。这些财务报表应当真实反映贵公司的盈亏及财务状况，并必须符合公司法的规定。阁下亦应按照需要，为本所提供贵公司所有的帐薄、记录及有关资料，包括所以行政人员会议及股东会议之会议记录。

1.2 本所有责任向股东报告：根据本所的意见，贵公司的财务报表是否真是公允地反映了贵公司的财务状况及当年的损益，以及是否符合公司法（或其他相关法规）的规定。本所发表审计意见时，将考虑以下事项，并报告其中不满意之处：

a.      贵公司是否已妥善保存账簿，以及从本所未能亲自检查的贵公司分支机构取得足以使本所进行审核的适当报表；

b.     贵公司资产负债表及损益帐户是否与帐薄和报表相符；

c.     本所是否已取得审计所需的全部资料及解释。

1.     3如果财务报表在某一重要事项未遵守会计实务准则的规定，本所有责任就此作出报告，除非本所认为在实际情况下有适当理由不遵守该准则。

1.     4本所将按照香港会计师工会颁布的审计准则及有关的审计指引进行审计工作。此外，本所将按照履行责任所需要的方式进行审计工作。如本所认为必要，审计工作将包括审核各项交易及资产负债之存在性、所有权及其估价。本所需对会计制度取得了解，以评估其是否足以作为编制财务报表之基础，并证实帐薄是否妥为记录及保存。本所希望取得足够的有关且可靠的证据，以得出合理的结论。本所所进行审计的性质及范围将会根据本所对贵公司会计制度及内部控制制度的评估（倘本所拟予以依赖其内部控制制度）而做适当调整，并可能包括业务经营的各个方面。倘本所发现贵公司各系统有任何重大的缺陷，且本所认为有必要提醒贵公司的，将会向贵公司报告。

1.     5作为审计的正常步骤，本所将就财务报表有重大影响之事项，要求贵公司提供书面陈述。

1.     6为协助本所审计财务报表，本所要求查阅与财务报表一同发表的所有文件及报表，包括主席报告与董事会报告。本所亦有权出息贵公司股东大会，并有权收到所有的会议通知。

1.     7*本所认为，以贵公司现有规模，如在各不同功能职责下分设内部控制系统不济，而且，在经营方面，贵公司各董事均密切参与控制公司各项交易。在策划及实施审计工作时，本所会顾及次控制关系。且本所可能要求取得确认书以证明贵公司的各项交易，已在帐薄内妥善反映及记录。本所就贵公司财务报表作出的审计报告可能会以确认书作为参考。

1.     8防范以及查明违法行为及诈骗行为是贵公司的职责；然而，我们将尽力策划审计工作，希望能查出由违法行为或欺诈行为所引起的财务报表或帐薄的重大错误。本所的审计工作不应该被依赖用以揭发可能存在的违法行为及诈骗行为。

1.     9*就本所审计责任而言，对本所非负责本审计业务的人员提供的资料（如有关会计、税务、其他服务的资料），不得作为已对本所提供的审计资料。

合并报表

2.     按照上文1.2段列出的同等条款，本所作为控股公司的审计人员须负责就合并报表做出报告，而合并报表由控股公司及其附属与联营公司各自的财务报表组成。若本所并非贵集团附属公司及联营公司的审计人员，则本所为表达贵集团合并报表的意见，将需直接与其他有关的审计人员联系，以便知道：

a.   该集团内部采用的会计政策在可能的情况下已取得一致；

b.  合并报表提供的资料符合公司法、香港会计准则、其他对财务报表陈述方面有影响的法规或非法定要求；

c.  该集团合并报表的所有重要方面，均已按本所认为足够及合理的性质及范围进行了审计，以便能对合并报表形成意见。

会计及其他服务

（此部分可载于业务约定书中，或另函载述）

3.1 贵公司与本所已有协议，基于贵公司将本所提供全部有关资料，本所作为贵公司代理人，应提供下列服务。

3.2 本所将：

a.   根据贵公司的帐薄，编制财务报表；

b.  协助贵公司秘书编制报告书，以便提交给公司注册处；

c.  在取得明确指示后，对违法行为及欺诈行为展开调查。

税务服务

（此部分可载于业务约定书中，或另函载述）

4.1贵公司与本所已有协议，基于贵公司将向本所提供全部有关资料，自_________开始，为贵公司提供下述税务服务。

4.2本所会依据编制报税表时税法的一般解释及应用准则，为贵公司计算每一会计期间的应税所得。计算结果经贵公司批准后，将连同所需之法定文件及资料送交税务局，若本所收到超额评税或错误评税单，则本所会为贵公司就超额或错误评税提出反对。本所亦会在适当时，正式申请延期缴交有争议的税款，并告知贵公司应缴税的金额。

4.3本所会就贵公司所得税责任的有关事项，某项交易引起的税务影响，及其他贵公司转交本所的有关事宜，向贵公司提出建议。

审计收费

5 本所的收费标准，根据本所合伙人及职员在处理贵公司事务上所花费时间、涉及的技能及责任程度而定。除非另有协议，收费将按照上述各主要工作类别分别收取；帐单将于年内适当分次寄上，贵公司收到帐单后，应即时付款。

条款认同

6.1 此业务约定书一经贵公司及本所同意，即对以后各次审计约定有效，直至次业务约定书被取代为止、本所谨请贵公司签署附上之文本并交回本所，以作为贵公司同意此业务约定书的条款的书面确认。如此业务约定书条款与贵公司理解的委托条件不符，请告知本所。如此业务约定书发出一个月内，本所仍未收到贵公司签署的文本，也未收到贵公司提出接洽有关此业务约定书内容的信息，则此业务约定书条款视为有效。

6.2*由于本所作为附录内所列附属公司的审计人员的业务约定书条款与此业务约定相同，因此本所将不再另行向各附属公司董事会呈送业务约定书。请贵公司向各附属公司董事会转交此业务约定书复本，并请确认各董事会均已同意并确认接受此业务约定书条款。

谨此

________谨上

由_________公司董事会任命，由以下董事签署同意接受此业务约定书条款：

_________（签章）

注：有*号部分只于适当时载入此业务约定书内。