第一部分 业务约定书

Part One Engagement Letter

Ⅰ.Audit Engagement Letter

Ⅱ.Revised Audit Engagement Letter

Ⅲ.Review Engagement Letter

Ⅳ.Financial due Diligence Engagement Letter

Ⅴ.Agreed Upon Procedures on Financial Information Engagement Letter

Ⅵ.Outsourcing Service Engagement Letter

第二部分 管理层声明书及各项承诺书

Part Two Management Representation Letter and Other Statements

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

Ⅱ.Management Representation Letter （Applicable to Component Audit）

Ⅲ.Commitment of Litigation Matters

Ⅳ.Declaration on Notes Receivable

Ⅴ.Declaration for Related Parties and Related Party Transactions

Ⅵ.Declaration on Accounts Receivable

Ⅶ.Declaration on Bank Accounts

Ⅷ.Declaration on Compliance with Laws and Regulations

Ⅸ.Declaration on Fraud

Ⅹ.Declaration on Inventory

Ⅺ.Declaration on Securities Investment

Ⅻ.Declaration on Significant Commitments

ⅩⅢ.Contingent Liabilities—Economic Disputes

ⅩⅣ.Statement on Post Balance Sheet Events

第三部分 询证函

Part Three Confirmation Request

Ⅰ.Bank Confirmation

Ⅱ.Factoring Confirmation

Ⅲ.Confirmation of Inventory Held by Third-party

Ⅳ.Confirmation of Current Account

Ⅴ.Confirmation of Finance Lease

Ⅵ.Confirmation of Investments Physical Counts

Ⅶ.Confirmation of Litigation and Unasserted Claims

Ⅷ.Confirmation of Loans Payable

Ⅸ.Confirmation of Minutes

Ⅹ.Confirmation Request—Trade Receivables

Ⅺ.Confirmation Request—Trade Receivables—Open Items

Ⅻ.Negative Confirmation Request—Trade Receivables

ⅩⅢ.Confirmation Request for Long-term Contracts WIP

ⅩⅣ.Inter-company Confirmation

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

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

ⅩⅦ.Request to Client for Legal Confirmation

第四部分 与前后任会计师的沟通函

Part Four Correspondence with the Predecessor Auditor or the Successor Auditor

Ⅰ.Correspondence with the Director or Management of the Client

Ⅱ.Reply Letter from the Client to the Successor Auditor

Ⅲ.Correspondence withthe Predecessor Auditor

Ⅳ.Correspondence with the Successor Auditor

Ⅴ.Correspondence Between the Predecessor Auditor and the Successor Auditor（Simple Template）

第五部分 审计师与客户的其他沟通函件

Part Five Other Correspondence Between Auditors and Client

Ⅰ.Acceptance of the Engagement

Ⅱ.Covering Letter

Ⅲ.Letter of Support

Ⅳ.Review of the Internal Control Functions

第六部分 集团审计指引

Part Six Group Audit Instruction

Ⅰ.Introduction

Ⅱ.Scope of Engagement

Ⅲ.Financial Statement Audit

Ⅳ.Comments on Internal Control over Financial Reporting Process

Ⅴ.Inter-company Reporting

Ⅵ.Time Table of Interoffice Reporting

Ⅶ.Fees Arrangement

Appendix A—Acknowledgement of Engagement Instructions and Confirmation of Independence

Appendix B—Planning Memorandum

Appendix C—Early Warning Report

Appendix D—Letter of Representation

Appendix E—Highlights Memorandum

Appendix F—Test of Internal Control Memorandum

Appendix G—Tax Review Memorandum

Appendix H—Summary of Misstatements

Appendix I—Schedule of Supplementary Financial Information