1、AUDIT ENGAGEMENT LETTER - 1 -AUDIT ENGAGEMENT LETTERIndex No.To whom it may be concerned,This audit engagement letter is to confirm XXX (hereinafter referred to as Client) consigned * (hereinafter referred to as *) to be the auditor, which would provide the service to the XXX of the annual service t
2、o the Balance Sheet on XXX , the P/L Account and the Cash Flow on XXX. Both parties make the agreement voluntarily, and the detailed clauses are as follows:. Responsibilities and obligation of the Client1. According to relevant regulations of the Corporate Accounting Principles and the , to make the
3、 financial statements and use the right expression. To keep suitable accounting records and internal control, choose and apply suitable accounting policies, conserve enough 2. To cooperate the audit work of *, and to provide actual and intact financial statements, account books, invoices, payment vo
4、uchers and other relevant information to *;3. To Provide a written document, which is an announcement of XXX about the audit work, is one part of audit procedures;4. To timely inform XXX in written about the important proceedings which would be happened after the date on the balance sheet; 5. To pay
5、 the audit fee fully on time by appointment;6. To provide all the required audit information before the date of XXX. Responsibilities and obligation of *1. According to the independent audit principle required by Chinese Institute of Certified Public Accountants, to make a sufficient examination on
6、all the accounting record and relevant information provided by the Client; to confirm whether the records and information are sufficient and credible; and to provide opinions on the results in the Audit AUDIT ENGAGEMENT LETTER - 2 -Report; 2. To inform the Client if there are big shortcomings on the
7、 internal control system of XXX during audit proceeding, but *do not make detailed research and judgment to those shortcomings;3. To inform the Client if * find out potential important abuse of XXX during audit proceeding, although checking abuse is not include in the scope of financial statements a
8、udit;4. To keep secret on the information provided by the Client and XXX, and can not provide those information to the third party without the Clients permission;5. To produce Audit Report before XXX. Audit fee1. The agreed audit fee is RMB XXX, in addition, the charge of traveling, accommodation et
9、c, also included in the audit fee;2. Term of payment: after signing this audit engagement letter, the Client should pay 50% of the audit fee immediately; the rest of the audit fee should be paid after completing the audit job mentioned in this letter;3. If the audit job is delayed and the workload o
10、f * is increased, which result from the Client, then the audit fee should also be increased correspondingly by the incremental workload. . Application of audit report* should provide the Audit Report in XXX to the Client, and the Audit Reports can be used and distributed by the Client. The applicati
11、on of the Audit Reports is related to the Client, the Client should use it properly, and the aftereffect of using it improperly is foreign to *.备注：可参考内容 in duplicate 一式两份、in triplicate 一式三份、in quadruplicate 一式四份、in quintuplicate 一式五份、in sextuplicate 一式六份、in septuplicate 一式七份、in octuplicate 一式八份、in n
12、onuplicate 一式九份、in decuplicate 一式十份. Valid period of audit engagement letterAUDIT ENGAGEMENT LETTER - 3 -This audit engagement letter is in duplicate, each party holds one. The audit engagement letter comes into effect after both parties signed it, and it is valid before all the matters mentioned in
13、 this letter have been completed. Changes of itemsIf some unforeseen matters happened, the audit job can not be done in time or the audit report should be produced in advance, both parties should inform the opposing party in time and could change the promissory items by negotiation together. . Respo
14、nsibilities of breaching contractBoth parties should take the responsibilities of breaching the contract according to the Contract Law of the Peoples Republic of China. Agreement on other itemsClient *Representative: Representative: Address: Address: Tel: Tel: Fax: Tax:Contact person: Contact person:
