外商投资企业外方权益确认表审核业务约定书Audit Engagement LetterFor the Statement of Foreign Equity in Foreign-invested Enterprises甲方Party A:乙方Party B: Grant Thornton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 A hereby appoints Party B to perform the audit on statement of foreign equity in foreign-invested enterprises (referred hereinafter as "Statement of Foreign Equity") for the year ended December 31,201X. After consultation, both parties have reached the following agreements. Details of the engagement are as followed:一、审核的目标和范围1. The Objectives and Scope of the Audit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。
According to the terms of engagement, Party B will conduct an audit of the Statement of Foreign Equity as at December 31, 201X, prepared by Party A in accordance with the relevant state regulations on foreign exchange and Audit Guidance on Statement of Foreign Equity in Foreign-invested Enterprises set out by the Chinese Institute of Certified Public Accountants. And express an opinion as to whether the Statement of Foreign Equity is prepared, in all material respects, in accordance with the relevant state regulations on foreign exchange.二、甲方的责任2. Responsibilities of Party A1、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。
2.1 Under the Accounting Law of the People's Republic of China and the relevant state regulations on foreign exchange, it is the responsibility of Party A and its management to ensure the truthfulness and completeness of Party A’s accounting information of foreign equity. Accordingly, management is responsible for maintaining and providing proper accounting records relating to the statement of foreign equity, (including but not limited to accounting vouchers, ledgers and other accounting information). These records must reflect completely andaccurately the foreign equity and foreign exchange receipts and payments of Party A.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：2.2 The management of Party A is responsible for the preparation of the Statement of Foreign Equity in accordance with the relevant state regulations on foreign exchange, including the following responsibilities:（1）按照国家外汇管理的有关规定真实、完整地编制外商投资企业外方权益确认表；(a) the Statement of Foreign Equity should be prepared accurately and completely in accordance with the relevant state regulations on foreign exchange;（2）设计、执行和维护必要的内部控制，以使外方权益确认表不存在重大错报。
(b) the necessary design, implementation, and maintenance of effective internal controls to enable the preparation of Statement of Foreign Equity that is free from material misstatement.3、及时为乙方的外方权益情况审核工作提供与审核有关的所有记录、文件和所需的其他信息（在20××年×月×日之前提供审核所需的全部资料，如果在审核过程中需要补充资料，亦应及时提供），并保证所提供资料的真实性和完整性。
2.3 Providing Party B with all information relevant to audited statement of foreign equity such as records, documentation and othermatters on a timely basis (with additional information for the purpose of the audit by the end of [date] [month] 201x) and ensuring the truthfulness and completeness of all the information provided.4、确保乙方不受限制地接触其认为必要的甲方内部人员和其他相关人员。
2.4 Granting Party B unrestricted access to personnel within PartyA and other relevant persons whom PartyB consider necessary in order to obtain audit evidence.5、甲方管理层对其做出的与审核有关的声明予以书面确认。
2.5 Written representations by the management of Party A on fulfillment of its responsibilities which Party B consider necessary audit evidence should be provided;6、为乙方派出的有关工作人员提供必要的工作条件和协助，乙方将于外勤工作开始前提供主要事项清单。
2.6 Provision of the necessary working environment and assistanceto Party B’s staff during the audit. Party B will provide a list of main matters prior to the commencement of on-site work.7、按照本约定书的约定及时足额支付审核费用以及乙方人员在审核期间的交通、食宿和其他相关费用。
2.7 Promptly and fully settle audit fee and expenses for transportation, meals and accommodations, and other related out-of-pocket expenses incurred during the audit by the staff of Party B in accordance with the terms specified in the engagement letter.8、乙方的审核不能减轻甲方及甲方管理层的责任。
2.8 Party B’s audit responsibility doe s not alleviate the responsibilities of Party A and its management.9、协调与审核涉及的内部审计人员和其他员工的工作。
（不是必备条款，在情况需要时考虑增加的业务约定条款。
）2.9 Coordinate the audit work with internal audit staff and other personnel within Party A.10、协调（同意）乙方与甲方前任注册会计师的沟通。