《国际审计业务英文信函精选》基本涵盖了国际审计业务函电中的各种函件。重点介绍了函电的英文版本，并配上了相应的中文对照，每个部分最后附上相关的实战练习，供读者复习巩固所学知识，从而让使用者和读者能够轻松掌握各种函电的意义和作用，在自己的实际业务中加以运用。
前言
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
Ⅸ．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）
Ⅶ．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 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 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
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