The implementation of the accountants' agreement procedures is carried out in accordance with the Auditing Standards Bulletin No. 34 "Implementation of Financial Information Agreement Procedures".
The scope of accountants entrusted to execute the agreement procedures may include the following financial information:
1. Determine financial information, such as accounts payable, accounts receivable, purchases from related parties, or sales and sales margins of a single department.
2. Financial statements, such as balance sheets.
3. Financial statements.
Accountants only state the procedures performed and the facts found in the report, and do not provide any degree of confidence in the fairness of the overall financial information under investigation. The recipient of the report makes his own assessment based on the accountant's report and makes a conclusion based on it.
The methods of obtaining evidence during the execution of the agreement procedure usually include:
1. Check.
2. Observe.
3. Inquiry and confirmation.
4. Calculate.
5. Analysis and comparison.
1. On-the-spot interviews with the subjects under investigation and interviews with management authorities
2. Understand the accounting system, accounting process and management system of the surveyed object
3. Review the business plan and budget of the inspected object
4. Check whether there are any unusual entries in the general ledger and subsidiary ledger of the subject under investigation
5. For important accounting subjects, send a letter for verification
6. Understand whether the basic assumptions of the financial forecast of the surveyed object are reasonable
7. Whether the items in the financial statements of the past three years reflect the company's operating conditions
8. Check whether the company registration information is complete and legal
9. Review the working papers of the auditing accountants to ensure that the relevant auditing work is implemented
10. Review the register of shareholders of the inspected
11. Review and review management proposals issued by accountants over the years
12. Review the commitment of the subject and the details of contingent liabilities
13. Whether there is an appropriate basis for the important items in the financial statements
14. Check whether the company under investigation has tax risks, etc.
Recipient: ○○ Co., Ltd. 00.00.00, Republic of China Subject: I am deeply grateful for the appointment of your company to implement the agreement procedures. I would like to explain the scope of work and the calculation of remuneration respectively as follows. Please pray for Zhuo Cha's reply.
illustrate:
1. Scope of work:
In order to assist your company (explain the purpose of appointment), the accountant will perform the following procedures and report the facts found in accordance with the Auditing Standards Bulletin No. 34 "Implementation of Financial Information Agreement Procedures":
(list the nature, timing and scope of the agreement process)
After the accountant executes the agreement procedures, the report submitted will also explain:
(1) The adoption of the aforementioned procedures is the final decision of your company, and our accountants do not express their opinions on whether these procedures are sufficient.
(2) The accountant does not conduct audits in accordance with generally accepted auditing standards, so we do not provide any degree of confidence in the fairness of the overall financial information audited. Additional reportable facts may emerge if additional procedures are performed or if audits are conducted in accordance with generally accepted auditing principles.
(3) The report submitted by the accountant is only for your company to use for the purpose of the above appointment, and shall not be used for other purposes.
2. Remuneration:
The firm's calculation of remuneration is based on the actual participation rate and time spent by the staff plus the advance payment. Our firm will collect remuneration from your company according to the work progress.
3. Two copies of this letter are hereby attached. If you agree, please sign and seal the bottom of this letter and send one copy back to our office.
Accountant of Jingxun United Accounting Firm: (signature)
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I hereby agree to the points stated in this letter and return a copy with special signature.
Sincerely,
Jingxun United Accounting Firm ○○○ accountant
○○Representative of the joint stock company:
00-00-00-00, Republic of China
Public records of Company A:
Company B's accounts receivable schedule on X, X, XX, Republic of China has been completed by our accountants in accordance with the agreement procedures. The adoption of these procedures is the final decision of your company, so we do not express an opinion on their adequacy. This work is carried out in accordance with the Auditing Standards Bulletin No. 34 "Implementation of Financial Information Agreement Procedures". The purpose is to assist your company in evaluating the correctness of the accounts receivable of Company B. The procedures to be implemented and the findings found The facts are reported separately as follows:
Procedure 1. Obtain the account receivable schedule compiled by Company B on XX, XX, Republic of China, check the total, and check whether it is consistent with the general ledger.
Facts found: The sum of the accounts receivable schedule is correct and consistent with the general ledger.
Procedure 2. Confirm the balance of accounts receivable on X.XX, XX, Republic of China by letter to the client.
Facts discovered: All letters have been sent, there is XX reply, and XX has no reply.
Procedure 3. For those who have not responded, check whether the relevant sales certificates are consistent.
Facts discovered: For those who did not reply, check that the relevant sales certificates are consistent.
Procedure 4. Check whether the letter of confirmation is consistent; if the amount of the letter of reply does not match, obtain the difference adjustment table prepared by Company B, and check whether the adjustment items are appropriate.
Facts found: If the replies do not match, check and adjust the items, except for the following, all are appropriate.
(Description of exceptions)
Since our accountants do not conduct audits in accordance with generally accepted auditing standards, we do not provide any degree of certainty as to the fairness of the above statement of accounts receivable as a whole. Additional reportable facts may have been discovered if the accountant had performed additional procedures or conducted an audit in accordance with generally accepted auditing standards.
This report is only used by your company for the purpose stated in the first paragraph, and cannot be used for other purposes or distributed to other parties. This report is only related to the above-mentioned specific items, so it should not be interpreted as being related to any company B's financial statements as a whole.
Accountant of Jingxun United Accounting Firm: (signature and seal)
Republic of China XX year X month X day
(Source: ROC Accounting Research and Development Foundation/Jingxun United Accounting Firm)
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