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国际审计业务英文信函精选PDF|Epub|txt|kindle电子书版本网盘下载

国际审计业务英文信函精选
  • 刘春发，林榛主编 著
  • 出版社： 上海：立信会计出版社
  • ISBN：9787542957009
  • 出版时间：2018
  • 标注页数：246页
  • 文件大小：27MB
  • 文件页数：255页
  • 主题词：审计学－英语－信函－写作

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图书目录

第一部分 业务约定书1

Part One Engagement Letter2

Ⅰ.Audit Engagement Letter2

Ⅱ.Revised Audit Engagement Letter17

Ⅲ.Review Engagement Letter30

Ⅳ.Financial due Diligence Engagement Letter39

Ⅴ.Agreed Upon Procedures on Financial Information Engagement Letter58

Ⅵ.Outsourcing Service Engagement Letter65

第二部分 管理层声明书及各项承诺书79

Part Two Management Representation Letter and Other Statements80

Ⅰ.Management Representation Letter （Applicable to PRC Statutory Audit）80

Ⅱ.Management Representation Letter （Applicable to Component Audit）85

Ⅲ.Commitment of Litigation Matters93

Ⅳ.Declaration on Notes Receivable95

Ⅴ.Declaration for Related Parties and Related Party Transactions97

Ⅵ.Declaration on Accounts Receivable100

Ⅶ.Declaration on Bank Accounts102

Ⅷ.Declaration on Compliance with Laws and Regulations104

Ⅸ.Declaration on Fraud106

Ⅹ.Declaration on Inventory108

Ⅺ.Declaration on Securities Investment110

Ⅻ.Declaration on Significant Commitments112

ⅩⅢ.Contingent Liabilities—Economic Disputes114

ⅩⅣ.Statement on Post Balance Sheet Events115

第三部分 询证函117

Part Three Confirmation Request118

Ⅰ.Bank Confirmation118

Ⅱ.Factoring Confirmation123

Ⅲ.Confirmation of Inventory Held by Third-party126

Ⅳ.Confirmation of Current Account128

Ⅴ.Confirmation of Finance Lease130

Ⅵ.Confirmation of Investments Physical Counts132

Ⅶ.Confirmation of Litigation and Unasserted Claims134

Ⅷ.Confirmation of Loans Payable135

Ⅸ.Confirmation of Minutes137

Ⅹ.Confirmation Request—Trade Receivables138

Ⅺ.Confirmation Request—Trade Receivables—Open Items140

Ⅻ.Negative Confirmation Request—Trade Receivables143

ⅩⅢ.Confirmation Request for Long-term Contracts WIP145

ⅩⅣ.Inter-company Confirmation147

ⅩⅤ.Legal Letter—Client to Lawyers （No Claims）151

ⅩⅥ.Legal Letter—Client to Lawyers （With Claims）153

ⅩⅦ.Request to Client for Legal Confirmation155

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 Auditor158

Ⅰ.Correspondence with the Director or Management of the Client158

Ⅱ.Reply Letter from the Client to the Successor Auditor160

Ⅲ.Correspondence withthe Predecessor Auditor162

Ⅳ.Correspondence with the Successor Auditor165

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 Client170

Ⅰ.Acceptance of the Engagement170

Ⅱ.Covering Letter172

Ⅲ.Letter of Support177

Ⅳ.Review of the Internal Control Functions179

第六部分 集团审计指引191

Part Six Group Audit Instruction194

Ⅰ.Introduction194

Ⅱ.Scope of Engagement197

Ⅲ.Financial Statement Audit201

Ⅳ.Comments on Internal Control over Financial Reporting Process206

Ⅴ.Inter-company Reporting208

Ⅵ.Time Table of Interoffice Reporting215

Ⅶ.Fees Arrangement216

Appendix A—Acknowledgement of Engagement Instructions and Confirmation of Independence218

Appendix B—Planning Memorandum222

Appendix C—Early Warning Report227

Appendix D—Letter of Representation228

Appendix E—Highlights Memorandum232

Appendix F—Test of Internal Control Memorandum236

Appendix G—Tax Review Memorandum238

Appendix H—Summary of Misstatements243

Appendix I—Schedule of Supplementary Financial Information245

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