劉春發、林榛主編的《國際審計業務英文信函精
選》基本涵蓋了國際審計業務函電中的各種函件。重
點介紹了函電的英文版本，並配上了相應的中文對照
，每個部分最後附上相關的實戰練習，供讀者復習鞏
固所學知識，從而讓使用者和讀者能夠輕松掌握各種
函電的意義和作用，在自己的實際業務中加以運用。

前言
**部分 業務約定書
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 管理層聲明書及各項承諾書
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
X1V．Statement on Post Balance Sheet Events
第三部分 詢證函
Part Three Confirmation Request
I．Bank Confirmation
Ⅱ．Factoring Confirmation
llI．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)
Ⅶ．Request to Client for Legal Confirmation
第四部分 與前後任會計師的溝通函
Part Four Correspondence with the Predecessor Auditor or the Succe=ssOr Auditor
I．Correspondence with the Director or Management
of the Client
II．Reply Letter from the Client to the Successor Auditor
III．Correspondence with the Predecessor Auditor
Ⅳ．Correspondence with the Successor Auditor
V．Correspondence Between the Predr Auditor
and the Successor Auditor(Simple Template)
第五部分 審計師與客戶的其他溝通函件
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 集團審計指引
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一Early Warning Report
Appendix D-Letter of Representation
Appendix E-HighligllIs 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