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时间:2017-11-13
《外商投资企业外方权益确认表审核业务约定书-中英对照》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、外商投资企业外方权益确认表审核业务约定书AuditEngagementLetterFortheStatementofForeignEquityinForeign-investedEnterprises甲方PartyA:乙方PartyB:GrantThornton本业务约定书以中文版本为准,英文仅供参考。TheChineseversionshallprevail.Englishtranslationforreferenceonly.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
2、AherebyappointsPartyBtoperformtheauditonstatementofforeignequityinforeign-investedenterprises(referredhereinafteras"StatementofForeignEquity")fortheyearendedDecember31,201X.Afterconsultation,bothpartieshavereachedthefollowingagreements.Detailsoftheengagementareasfollowed:一、审核的目标和范围1
3、.TheObjectivesandScopeoftheAudit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。Accordingtothetermsofengagement,PartyBwillconductanauditoftheStatementofForeignEquityasatDecember31,201X,preparedbyPartyAina
4、ccordancewiththerelevantstateregulationsonforeignexchangeandAuditGuidanceonStatementofForeignEquityinForeign-investedEnterprisessetoutbytheChineseInstituteofCertifiedPublicAccountants.AndexpressanopinionastowhethertheStatementofForeignEquityisprepared,inallmaterialrespects,inaccorda
5、ncewiththerelevantstateregulationsonforeignexchange.二、甲方的责任102.ResponsibilitiesofPartyA1、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。因此,甲方管理层有责任妥善保存和提供外方权益情况相关会计记录(包括但不限于会计凭证、会计账簿及其他会计资料),这些记录必须真实、完整地反映甲方的外方权益及外汇收支情况。2.1UndertheAccountingLawofthePeople'sRepublico
6、fChinaandtherelevantstateregulationsonforeignexchange,itistheresponsibilityofPartyAanditsmanagementtoensurethetruthfulnessandcompletenessofPartyA’saccountinginformationofforeignequity.Accordingly,managementisresponsibleformaintainingandprovidingproperaccountingrecordsrelatingtothest
7、atementofforeignequity,(includingbutnotlimitedtoaccountingvouchers,ledgersandotheraccountinginformation).TheserecordsmustreflectcompletelyandaccuratelytheforeignequityandforeignexchangereceiptsandpaymentsofPartyA.2、按照国家外汇管理的有关规定编制外方权益确认表是甲方管理层的责任,这种责任包括:2.2ThemanagementofPartyAisres
8、ponsiblefortheprepa
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