- 作 者：刘春发，林榛主编
- 出 版 社：上海：立信会计出版社
- 出版年份：2018
- ISBN：9787542957009
- 标注页数：246 页
- PDF页数：255 页
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第一部分 业务约定书 1
Part One Engagement Letter 2
Ⅰ.Audit Engagement Letter 2
Ⅱ.Revised Audit Engagement Letter 17
Ⅲ.Review Engagement Letter 30
Ⅳ.Financial due Diligence Engagement Letter 39
Ⅴ.Agreed Upon Procedures on Financial Information Engagement Letter 58
Ⅵ.Outsourcing Service Engagement Letter 65
第二部分 管理层声明书及各项承诺书 79
Part Two Management Representation Letter and Other Statements 80
Ⅰ.Management Representation Letter （Applicable to PRC Statutory Audit） 80
Ⅱ.Management Representation Letter （Applicable to Component Audit） 85
Ⅲ.Commitment of Litigation Matters 93
Ⅳ.Declaration on Notes Receivable 95
Ⅴ.Declaration for Related Parties and Related Party Transactions 97
Ⅵ.Declaration on Accounts Receivable 100
Ⅶ.Declaration on Bank Accounts 102
Ⅷ.Declaration on Compliance with Laws and Regulations 104
Ⅸ.Declaration on Fraud 106
Ⅹ.Declaration on Inventory 108
Ⅺ.Declaration on Securities Investment 110
Ⅻ.Declaration on Significant Commitments 112
ⅩⅢ.Contingent Liabilities—Economic Disputes 114
ⅩⅣ.Statement on Post Balance Sheet Events 115
第三部分 询证函 117
Part Three Confirmation Request 118
Ⅰ.Bank Confirmation 118
Ⅱ.Factoring Confirmation 123
Ⅲ.Confirmation of Inventory Held by Third-party 126
Ⅳ.Confirmation of Current Account 128
Ⅴ.Confirmation of Finance Lease 130
Ⅵ.Confirmation of Investments Physical Counts 132
Ⅶ.Confirmation of Litigation and Unasserted Claims 134
Ⅷ.Confirmation of Loans Payable 135
Ⅸ.Confirmation of Minutes 137
Ⅹ.Confirmation Request—Trade Receivables 138
Ⅺ.Confirmation Request—Trade Receivables—Open Items 140
Ⅻ.Negative Confirmation Request—Trade Receivables 143
ⅩⅢ.Confirmation Request for Long-term Contracts WIP 145
ⅩⅣ.Inter-company Confirmation 147
ⅩⅤ.Legal Letter—Client to Lawyers （No Claims） 151
ⅩⅥ.Legal Letter—Client to Lawyers （With Claims） 153
ⅩⅦ.Request to Client for Legal Confirmation 155
第四部分 与前后任会计师的沟通函 157
Part Four Correspondence with the Predecessor Auditor or the Successor Auditor 158
Ⅰ.Correspondence with the Director or Management of the Client 158
Ⅱ.Reply Letter from the Client to the Successor Auditor 160
Ⅲ.Correspondence withthe Predecessor Auditor 162
Ⅳ.Correspondence with the Successor Auditor 165
Ⅴ.Correspondence Between the Predecessor Auditor and the Successor Auditor（Simple Template） 166
第五部分 审计师与客户的其他沟通函件 169
Part Five Other Correspondence Between Auditors and Client 170
Ⅰ.Acceptance of the Engagement 170
Ⅱ.Covering Letter 172
Ⅲ.Letter of Support 177
Ⅳ.Review of the Internal Control Functions 179
第六部分 集团审计指引 191
Part Six Group Audit Instruction 194
Ⅰ.Introduction 194
Ⅱ.Scope of Engagement 197
Ⅲ.Financial Statement Audit 201
Ⅳ.Comments on Internal Control over Financial Reporting Process 206
Ⅴ.Inter-company Reporting 208
Ⅵ.Time Table of Interoffice Reporting 215
Ⅶ.Fees Arrangement 216
Appendix A—Acknowledgement of Engagement Instructions and Confirmation of Independence 218
Appendix B—Planning Memorandum 222
Appendix C—Early Warning Report 227
Appendix D—Letter of Representation 228
Appendix E—Highlights Memorandum 232
Appendix F—Test of Internal Control Memorandum 236
Appendix G—Tax Review Memorandum 238
Appendix H—Summary of Misstatements 243
Appendix I—Schedule of Supplementary Financial Information 245