新型磁选机
（院校审计类）
Audit Engagement Letter
b1
(REFERENCE)
Our Ref.：
Date ：
The Incorporated Management Committee of
(name of IMC School) (“School”)
Dear Sirs,
AUDIT ENGAGEMENT LETTER
The purpose of this letter is to set out the basis on which we are to act as auditors of the IMC and the respective areas of responsibility of the Incorporated Management Committee (“IMC”) and of ourselves.
RESPONSIBILITIES OF INCORPORATED MANAGEMENT COMMITTEE AND AUDITORS
1.As IMC of the School, you are responsible under the Education Ordinance for maintaining proper books or records of accounts and other financial records. You are also responsible for preparing accounts which present fairly (see Note) the financial transactions and financial position of the IMC and for ensuring that the IMC has complied with the relevant provisions of the Education Ordinance, the Codes of Aid, the relevant letters, circulars and guidelines issued to the IMC by the Education Bureau (EDB), if any.
2.You are responsible for ensuring that the IMC has complied with laws and regulations, which are relevant to the operations of the IMC.
3.You are responsible for procuring your Managers to give us fUll co-operation to facilitate our audit work and for making available to us, as and when required, all the IMC,s books of account and all other relevant records and related information, including minutes of all meetings of the IMC.
4.We have a statutory responsibility under the Education Ordinance to report to the EDB whether in our opinion the accounts present fairly (see Note) the financial transactions and financial position of the IMC. In arriving at our opinion, we are required to consider the following matters, and to report on any in respect of which we are not satisfied:
(a)Whether proper books or records of account and other financial records have been maintained;
(b)Whether the IMC,s income and expenditure account and balance sheet are in agreement with the books of accounts; and
(c)Whether we have obtained all the information and explanations which we consider necessary for the purposes of our audit.
5.高尔基和他的儿子教学
设计We have a professional responsibility to report if the accounts do not comply in any material respect with applicable accounting standards, unless in our opinion the non-compliance is justified in the circumstances. In determining whether or not the departure is justified, we consider: (a)Whether the departure is required in order for the accounts to present fairly; and
依百兰鞋业(b)Whether adequate disclosure has been made concerning the departure.
SCOPE OF AUDIT
6.Our audit will be conducted in accordance with Hong Kong Statements on Auditing and Statements of Auditing Standards issued by the Hong Kong Institute of Certified Public Accountants, and will include such tests of transactions and of the existence, ownership and valuation of assets and liabilities as we consider necessary. We shall obtain an understanding of the accounting systems and internal control systems in order to assess their adequacy as a basis for the preparation of the accounts and to establish whether pro
fm2009下载per books of accounts have been maintained by the IMC. We shall expect to obtain such appropriate evidence as we consider sufficient to enable us to draw reasonable conclusions there from.
7.The nature and extent of our procedures will vary according to our assessment of the IMC,s accounting system and, where we wish to place reliance on it, the internal control systems, and may cover any aspect of the IMC,s operations that we consider appropriate. Our audit is not designed to identify all significant weaknesses in the IMC,s systems but, if such weaknesses come to our notice during the course of our audit, which we think should be brought to your attention, we shall report them to you. Any such report may not be provided to third parties except the EDB to meet the requirement stipulated in the Code of Aid and other circulars/guidelines issued by the EDB, without our prior written consent. Such consent will be granted only on the basis that such reports are not prepared with the interests of anyone other than the IMC in mind and that we accept no duty or responsibility to any other party as concerns the reports.
8.As part of our normal audit procedures, we may request you and your Managers and Management Staff to provide written confirmation of certain oral representations which we have received from you and your Managers and Management Staff during the course of the audit on matters having a
material effect on the accounts.
9.In order to assist us with the examination of the accounts, we shall request sight of all documents or statements, including the annual budget, operating and financial review, chairman,s statement and the IMC,s report, which may be issued with the accounts. We are also entitled to attend all general meetings of the IMC and to receive notice of all such meetings.
10.The responsibility for safeguarding the assets of the IMC and for the prevention and detection of fraud, error and non-compliance with law or regulations rests with the IMC. However, we shall endeavor to plan our audit so that we have a reasonable expectation of detecting material misstatements in the accounts or books of accounts (including those
林钢事件resulting from fraud, error or non-compliance with law or regulations), but our examination should not be relied upon to disclose all such material misstatements or frauds, errors or instances of non-compliance as may exist.
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