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公司声明的格式及范文英语
公司声明通常是公司对外宣布重要决策、政策或立场的正式文件。
下面是一份公司声明的范文，供参考：
[公司名称]
公司声明。
日期，[日期]
尊敬的客户/合作伙伴/员工：
我们公司一直以来都致力于提供优质的产品和服务，以及遵守
诚信经营的原则。
在这个充满挑战和机遇的时代，我们公司始终坚
持以客户为中心，不断创新和进步，为客户创造更大的价值。
近期，我们公司经过深思熟虑，做出了一项重要决定/政策调整
/立场表态（具体内容根据实际情况填写）。
这一决定/调整/表态是
基于我们对市场和行业发展的深刻理解，也是出于对客户和合作伙
伴的负责，我们坚信这将有利于公司的长远发展和与您的合作关系。
我们承诺将一如既往地秉承诚信、合作、共赢的原则，为您提供更优质的产品和服务。
同时，我们也诚挚地邀请您对我们的决定/调整/表态给予理解和支持，希望能够继续与您携手合作，共同开创美好的未来。
最后，我们再次向您表示衷心的感谢，感谢您一直以来对我们的信任和支持。
谨启。
[公司名称]
[公司地址]
[联系方式]
这份范文可以根据具体情况进行修改，比如调整开头的称呼、具体的决定/调整/表态内容等。
同时，公司声明的格式一般包括日期、称呼、正文、落款等部分，需要注意文风正式、措辞严谨。
希望这份范文能够对你有所帮助。
管理当局声明书管理当局声明书(清产核资专项财务审计用)索引号:___________________会计师事务所:_____________________公司已委托贵所对本公司截止至_____年___月___日的清产核资进行审计并出具专项审计报告书为了表示对贵所审核工作的理解、支持和充分合作，谨就有关情况声明如下：1、本公司依据国务院国有资产监督管理委员会清产核资相关政策规定，将本公司总部及所属全部的子公司纳入清产核资范围，参加清产核资单位明细如下：本公司总部具有独立法人资格的下属子公司：下属事业单位：境外子公司：2、本公司已按国务院国有资产监督管理委员会清产核资相关政策规定，认真进行账务处理和资产清查工作、编制了截至______年___月___日的清产核资报表及清产核资基础表、并对其中除“中介机构审核数”以外的各项数字的真实性、合法性和完整性承担责任3、本公司已提供依照《企业会计准则》和有关财务制度的规定编制的_______年度决算会计报表，对______年度未纳入汇总合并范围而纳入本次清产核资范围的下属单位独提供了______年度会计报表，上述会计报表的编制基础与上年度保持一致，本公司管理当局对其真实性、合法性和完整性承担责任4、公司对所有的申报损失证据资料、财务及会计记录等有关的资料的真实性、合法性承担责任5、本公司已提供全部关联单位名单、关联交易清单及有关的资料，本公司内部单位及集团内部单位债权、债务均已进行核对清理，并正确填入清产核资基础表对重大的内部交易事项已告知贵所，并在编制合并清产核资报表时予以抵销6、本公司所有交易事项皆已入账，不存在财务报表与账簿间的会计差错7、截至本次清产核资审计报告报出日，本公司所有期后事项业已全部提供8、本公司确信：事项没有发现管理人员或其他员工舞敝的情况9、本公司已对有关抵押、担保、涉诉等或有事项进行清理，截至_____年___月___日已确认的事项已全部反映在清产核资报表及基础表中10、本公司负责人对本公司提供的会计资料以及申报的清产核资工作结果的真实性、完整性承担责任财务负责人：法定代表人及清产核资领导小组负责人：单位公章：年月日清产核资单位范围没有遗漏没有任何未被清查的账外账没有任何违反国家法律、法规或合同的规定而需要调整或披露的_______________________会计师事务所有限公司被调查单位：编制：日期：项目页次：期间∕时点：复核：日期：索引号：会计系统调查问卷受访人：调查问卷A、财务主管方面1、会计和财务方面的事项，是集中于总部或母公司处理，还是按分权原则，由各下属单位分别处理，集中或分散程度如何？2、财务主管是否能参加企业生产经营的重大决策？3、财务主管对重大支出是否亲自核准？B、会计机构和人员方面 1、财务会计机构是否独立？ 2、财务会计机构是否健全？ 3、财务会计机构人员是否充足？4、业务分工是否明确并考虑批准、执行和记录职能分开的内部牵制原则？5、出纳人员是否不兼管收入、费用、债务、债权账簿的登记工作以及稽核？6、会计人员上岗前是否有足够的岗位培训，并取得会计证？7、是否定期对财务人员进行培训，以满足知识更新的需要？8、会计人员离职轮换是否办理交接手续，并由财务主管兼交？会计人员流动是否频繁，是否发生过重要职工离职及解雇等情况？C、会计核算与管理方面1、银行日记账和现金日记账是否采用订本式？2、银行对账单与银行账簿的核对工作是否由出纳员以外的人员进行？3、有价证券应收票据是否设置了备查登记簿？4、原始凭证是否都经审核人员和有关领导审核无误？5、是否有企业财务收支审批制度？6、空白支票和印章是否分开由专人保管？印鉴单位章、名章是否分管？7、现金保险箱是否有专人掌握钥匙和密码？ 8、是否有会计核算业务手册？ 9、是否有成本核算规程？回答不适用是否注释缺点主要次要_______________________会计师事务所有限公司被调查单位：编制：日期：项目页次：期间∕时点：复核：日期：索引号：会计系统调查问卷受访人：调查问卷10、固定资产总帐是否每年与固定资产管理部门台帐核对相符？11、应收帐款、其他应收款是否定期催收清理？ 12、已核销的应收款是否编制备查记录，以便催收、核算？13、存货总账是否每月与存货管理部门明细账核对相符？D、会计控制系统的变化 1、1、近年来财务部门所承担的职能、财会部门组织和内部指责划分方面有何变化？2、以前年度审计中是否发现会计系统控制中存在重大问题？3、本年度会计体统控制是否存在重大变化？问题与评价：改进建议：回答不适用是否注释缺点主要次要重大设备报废、损毁鉴定表车辆技术鉴定表索引号：单位名称：技术鉴定日：年月日序号车辆牌号已行使里程启用日期车辆名称及规格型号规定行使里程规定使用年限车辆基本情况生产厂家购置日期大修情况改装情况蚝油量是否达到环保要求事故次数及情况现场勘察情况：外型颜色光泽褪色锈蚀车灯是否齐全车身是否被碰撞严重程度修复部分前、后保险杠是否完整其他仪表是否车内装车辆目前技术状况底盘各部分发动机总成饰部分装璜程度颜色清洁齐全有效座位是否完整动力状况评分漏油现象是否变形其他% 是否更换部件是否修补现象是否替代部件严重□ 一般□ 轻微□ 有否异响变速箱状况漏油现象后桥状况前桥状况转向系统情况电源体统是否工作传动状况发动机点火器是否工作正常严重□ 一般□ 轻微□制动系统情况空调系音响系统是否正常工作统是否有效电器系统正常其他：鉴定意见技术鉴定人员签字：设备管理人员签字：重大设备报废、损毁鉴定表机器设备技术鉴定表索引号：单位名称：技术鉴定日：年月日设备编号制造厂家启用日期大修情况重大技改情况现场勘察情况：最近一次检测技术档案是否齐全时间及检测情况主要技术指标铭牌、标牌完整□ 外表面划伤□ 锈蚀□ 机体变形□设备目前技术状态有缺件□ 运转正常□ 能耗增加□噪音增大□有泄漏□ 压力正常□ 温升正常□ 振动增加□ 其他：使用环境运行状况使用情况工作状态利用率现在可提供的出力及产品质量功能先进程度日常维修保养情况鉴定意见技术鉴定人员签字：设备管理人员签字：可提供原出力的 % ；废品率 %经常超载□ 按额定功率运行□ 轻载□ 正常运转□ 在线设备□待修□ 在修□ 降精度使用□ 闲置□ 闲置原因: 班工作：小时/年故障发生率设备名称出厂日期规定使用年限。
英文声明书格式（精选5篇）第一篇：英文声明书格式英文声明书格式范文声明是指公开表态或说明，声明的文告，那么你知道哪些声明书的书写格式呢？下面小编为你整理了英文声明书格式范文，希望能帮到你！英文声明书格式篇1免责声明(Disclaimer):1.此电子邮件包含来自XXX的信息，而且是机密的或者专用的信息。
这些信息是供所有以上列出的个人或者团体使用的`。
如果您不是此邮件的预期收件人，请勿阅读、复制、转发或存储此邮件。
如果已误收此邮件，请通知发件人。
This e-mail may contain confidential and/or privileged information fromXXX and is intended solely for the attention and use of the person(s)named above.If you are not the intended recipient(or have received this e-mail in error), please notify the sender immediately and destroy this e-mail.Any unauthorized copying, disclosure or distribution of the material in this email is strictly forbidden.2.本公司不担保本电子邮件中信息的准确性、适当性或完整性，并且对此产生的任何错误或疏忽不承担任何责任。
The content provided in this e-mail can not be guaranteed and assured to be accurate, appropriate for all, and complete by XXX , and XXX can not be held responsible for any error or negligence derived therefrom.3.接收方应在接收电子邮件或任何附件时检查有无病毒。
英文版谈论管理制度的书Management is a necessary component in any organization, whether it is a business, a non-profit or a government agency. The management system is the framework that an organization uses to direct, control and coordinate its resources towards the achievement of organizational goals. A well-functioning management system can help an organization to increase its productivity, efficiency and overall performance. In this paper, we will discuss various aspects of management systems, including its importance, key components, and best practices.Importance of Management SystemA well-designed management system is crucial for the success of any organization. It helps in setting direction for the organization, ensuring that resources are used efficiently, and that staff members are working towards the common goals and objectives. A management system also helps in identifying and managing risks, monitoring performance, and making necessary adjustments to ensure that the organization is staying on track. Without a proper management system in place, an organization can experience chaos, inefficiency, and poor decision making, which can ultimately lead to failure.Components of Management SystemThere are several key components of a management system. These include goal setting, planning, organizing, leading, and controlling. These components help in providing a framework for an organization to manage its operations effectively.Goal setting: The management system starts with setting clear and specific goals and objectives for the organization. These goals should be aligned with the overall mission and vision of the organization and should be measurable and achievable.Planning: Once the goals are set, the next step is to develop a plan to achieve those goals. This involves identifying the tasks, resources, and timelines required to reach the goals.Organizing: This involves arranging the resources and activities in a way that helps in achieving the set goals. This includes assigning roles and responsibilities, creating an organizational structure, and establishing communication channels.Leading: This involves motivating, guiding, and supervising the employees, as well as making important decisions, and fostering a productive work environment. Controlling: This involves monitoring the performance of the organization, comparing it with the set goals, and making necessary adjustments to ensure that the organization is on the right track.Best Practices of Management SystemThere are several best practices that can help in designing an efficient management system.Clear communication: Good communication is essential for an efficient management system. The goals, plans, and roles should be communicated clearly to all the stakeholders to ensure everyone is on the same page.Use of technology: Technology can be used to streamline processes, automate tasks, and improve communication. This can help in increasing efficiency and productivity.Performance measurement: Regular measurement of performance against the set goals is important for ensuring that the organization is on track. This can help in identifying areas of improvement and making necessary adjustments.Employee engagement: Engaging employees in the management system can lead to a more motivated workforce. Involving employees in decision making, setting goals, and providing regular feedback can contribute to their job satisfaction and ultimately improve the organization’s performance.Continuous improvement: A good management system should be flexible and open to change. Continuous improvement is important for staying competitive and adapting to changes in the market and business environment.ConclusionIn conclusion, a well-designed management system is crucial for the success of any organization. It provides a framework for setting goals, planning, organizing, leading, and controlling the resources, and activities of an organization. By following best practices and constantly improving, an organization can create an efficient management system that helps in achieving its goals and objectives.。
管理层声明书英语英文回答：Management Representation Letter.To: [Name of Auditor]From: [Name of Company]Date: [Date]Pursuant to your request for a management representation letter in connection with your audit of the financial statements of [Name of Company] for the year ended December 31, 2023 (or other period), the undersigned hereby represent and warrant that:1. We acknowledge and understand our responsibility for preparing and presenting the financial statements and believe that the financial statements are prepared inaccordance with Generally Accepted Accounting Principles (GAAP) and provide a fair presentation of our financial position, results of operations and cash flows for the year ended December 31, 2023 (or other period).2. All records, documentation, unusual matters of which management is aware, and other information relevant to the audit have been made available to you.3. We have complied with the aspects of contractual agreements that could have a material effect on the financial statements and have informed you of unasserted claims or assessments that our lawyer has advised us are probable of assertion and must be disclosed in accordance with GAAP.4. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.5. We have disclosed to you all information about fraud or suspected fraud that we are aware of and that affectsthe entity and involves:Management;Employees who have significant roles in internal control;Others where the fraud could have a material effect on the financial statements.6. We have disclosed to you all known actual or possible noncompliance with laws and regulations whose effects should be considered when preparing financial statements.7. All transactions have been recorded.8. Significant assumptions used by us in preparing the financial statements have been disclosed to you.9. We have complied with the aspects of the following that could have a material effect on the financialstatements:Accounting policies;Measurement and disclosure requirements;Related-party transactions;Subsequent events.10. We have informed you about all plans or intentions that may materially alter the carrying value or classification of assets and liabilities in the financial statements.11. We have informed you about all liabilities, both actual and contingent (including those arising from litigation, claims, assessments, and guarantees), and the related contingencies.12. We have disclosed to you information about all assets that are pledged, assigned, or encumbered.13. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of illegal acts.14. We have disclosed to you information about all related-party transactions and the effects of such transactions on the financial statements.15. We have disclosed to you all information about the effects of uncorrected misstatements on prior-period financial statements if the effects are material to the current period financial statements.16. We acknowledge and understand that you are relying on our representations in planning and performing the audit.Sincerely,。
管理当局声明书(清产核资专项财务审计用)索引号: ___________________会计师事务所:_____________________公司已委托贵所对本公司截止至_____年___月___日的清产核资进行审计,并出具专项审计报告书。
为了表示对贵所审核工作的理解、支持和充分合作，谨就有关情况声明如下：1、本公司依据国务院国有资产监督管理委员会清产核资相关政策规定，将本公司总部及所属全部的子公司纳入清产核资范围，参加清产核资单位明细如下：（1）本公司总部（2）具有独立法人资格的下属子公司（户数：____户）：（3）下属事业单位（户数：____户）：（4）境外子公司（户数：____户）：2、本公司已按国务院国有资产监督管理委员会清产核资相关政策规定，认真进行账务处理和资产清查工作、编制了截至______年___月___日的清产核资报表及清产核资基础表、并对其中除“中介机构审核数”以外的各项数字的真实性、合法性和完整性承担责任。
3、本公司已提供依照《企业会计准则》和有关财务制度的规定编制的_______年度决算会计报表，对______年度未纳入汇总合并范围而纳入本次清产核资范围的下属单位独提供了______年度会计报表，上述会计报表的编制基础与上年度保持一致，本公司管理当局对其真实性、合法性和完整性承担责任。
4、公司对所有的申报损失证据资料、财务及会计记录等有关的资料的真实性、合法性承担责任。
5、本公司已提供全部关联单位名单、关联交易清单及有关的资料，本公司内部单位及集团内部单位债权、债务均已进行核对清理，并正确填入清产核资基础表。
对重大的内部交易事项已告知贵所，并在编制合并清产核资报表时予以抵销。
6、本公司所有交易事项皆已入账，不存在财务报表与账簿间的会计差错。
7、截至本次清产核资审计报告报出日，本公司所有期后事项业已全部提供。
8、本公司确信：（1）清产核资单位范围没有遗漏。
（2）没有任何未被清查的账外账。
管理层声明书（英文版）本站小编为你整理了多篇相关的《管理层声明书(英文版)》，但愿对你工作学习有帮助，当然你在本站还可以找到更多《管理层声明书(英文版)》。
第一篇：管理层声明书参考管理层声明书参考范本管理层声明书XX会计师事务所并XX注册会计师：本公司已委托贵事务所对本公司20XX年、20XX年、20XX年的企业年度研究开发费用结构明细表，20XX年度的企业高新技术产品(服务)收入明细表(以下简称申报明细表)进行审计，并且出具专项审计报告。
为配合贵事务所的审计工作，本公司就已知的全部事项作出如下声明：1.本公司承诺，按照企业会计准则、《高新技术企业认定管理办法》和《高新技术企业认定管理工作指引》的规定编制申报明细表及编制说明是我们的责任。
2.本公司已按照上述文件的相关规定编制企业年度研究开发费用结构明细表和高新技术产品(服务)收入明细表，本公司管理层对上述申报明细表的真实性、合法性和完整性承担责任。
3.设计、实施和维护内部控制，保证本公司资产安全和完整，防止或发现并纠正错报，是本公司管理层的责任。
4.本公司承诺上述申报明细表符合企业会计准则和《高新技术企业认定管理办法》与《高新技术企业认定管理工作指引》的规定，公允反映本公司的高新技术研究开发费用支出与高新技术产品(服务)销售收入总额情况，不存在重大错报。
贵事务所在审计过程中发现的未更正错报，无论是单独还是汇总起来，对上述申报明细表整体均不具有重大影响。
未更正错报汇总表附后。
5.本公司已向贵事务所提供了：(1)与编制上述申报明细表相关信息、涉及的'其他财务信息和研究开发项目相关其他数据;(2)全部重要的与高新技术研究开发和高新技术产品(服务)收入相关的决议、合同、章程等相关资料;(3)与高新技术研究开发和高新技术产品(服务)收入相关的全部股东会和董事会的会议记录。
6.本公司所有高新技术研究开发支出和高新技术产品(服务)收入均已按规定入账，不存在账外资产或未计负债。
管理当局声明书XX事务所及注册会计师：本公司已委托贵事务所对本公司X年X月X日的资产负债表，X 年度的利润表、股东权益变动表和现金流量表以及财务报表附注进行审计，并出具审计报告。
为配合贵事务所的审计工作，本公司作出如下声明：●关于财务报表1 ．本公司承诺，按照企业会计准则的规定编制财务报表是我们的责任。
2 ．本公司已按照企业会计准则的规定编制X 年度财务报表，财务报表的编制基础与上年度保持一致，本公司管理层对上述财务报表的真实性、合法性和完整性承担责任。
3 ．设计、实施和维护内部控制，保证本公司资产安全和完整，防止或发现并纠正错报，是本公司管理层的责任。
4 ．本公司承诺财务报表不存在重大错报。
贵事务所在审计过程中发现的未更正错报，无论是单独还是汇总起来，对财务报表整体均不具有重大影响。
本公司就已知的全部事项，作出如下声明：●关于信息的完整性5 ．本公司已向贵事务所提供了：( l ）全部财务信息和其他数据；( 2 ）全部重要的决议、合同、章程、纳税申报表等相关资料；( 3 ）全部股东会和董事会的会议记录。
●关于确认、计量和列报6 ．本公司所有经济业务均已按规定入账，不存在账外资产或未计负债。
7 ．本公司认为所有与公允价值计量相关的重大假设是合理的，恰当地反映了本公司的意图和采取特定措施的能力；用于确定公允价值的计量方法符合《企业会计准则》的规定，并在使用上保持了一贯性；本公司已在财务报表中对上述事项作出恰当披露。
8 ．本公司不存在导致重述比较数据的任何事项。
9 ．本公司已提供所有与关联方和关联方交易相关的资料，并已根据企业会计准则和的规定恰当披露了所有重大关联方交易。
10 ．本公司已提供全部或有事项的相关资料。
除财务报表附注中披露的或有事项外，本公司不存在其他应披露而未披露的诉讼、赔偿、背书、承兑、担保等或有事项。
11 ．除财务报表附注披露的承诺事项外，本公司不存在其他应披露而未披露的承诺事项。
12 ．本公司不存在未披露的影响财务报表公允性的重大不确定事项。
管理当局声明书某某会计师事务所有限公司并注册会计师：本单位已委托贵事务所对本单位年月日的资产负债表，年度的利润表、股东权益变动表和现金流量表以及财务报表附注进行审计，并出具审计报告。
为了配合贵所审计工作，本单位就已知的全部事项作出如下声明：1.本单位承诺，按照《企业会计准则》和《企业会计制度》的规定编制财务报表是我们的责任。
2．本单位已按照《企业会计准则》和《企业会计制度》的规定编制2006年度财务报表，财务报表的编制基础与上年度保持一致，本单位管理层对上述财务报表的真实性、合法性和完整性承担责任。
3．设计、实施和维护内部控制，保证本单位资产安全和完整，防止或发现并纠正错报，是本单位管理层的责任。
4．本单位承诺财务报表符合适用的会计准则和相关会计制度的规定，公允反映本单位的财务报状况、经营成果和现金流量情况，不存在重大错报，包括漏报。
贵事务所在审计过程中发现的未更正错报，无论是单独还是汇总起来，对财务报表整体均不具有重大影响。
未更正错报汇总（见附件）。
5．本单位已向贵事务所提供了：⑴全部财务信息和其他数据；⑵全部重要的决议、合同、章程、纳税申报表等相关资料；⑶全部股东会和董事会的会议记录。
6．本单位所有经济业务均已按规定入账，不存在账外资产或未计负债。
7．本单位认为所有与公允价值计量相关的重大假设是合理的，恰当地反映了本单位的意图和采取特定措施的能力；用于确定公允价值的计量方法符合《企业会计准则》的规定，并在使用上保持了一性；本单位已在财务报表中对上述事项作出恰当披露。
8．本单位不存在导致重述比较数据的任何事项。
9．本单位已提供所有与关联系方和关联方交易相关的资料，并已根据《企业会计准则》和《企业会计制度》的规定识别和披露了所有重大关联方交易。
10．本单位已提供全部或有事项的相关资料。
财务报表附注中披露的或有事项外，本单位不存在其他应披露而未披露的诉讼、赔偿、承兑、担保等或有事项。
11．除财务报表附注披露的承诺事项外，本单位不存在其他应披露而未披露的承诺事项。
公司管理当局声明书
致：×××（中介机构名称）：
鉴于贵所对本单位以××年××月××日为基准日的清产核资工作
进行专项审计的需要，本单位现对有关事项作如下声明：
1、本单位已按国家清产核资的有关规定对以××××年××月×
×日为基准日的资产进行了彻底的清查，无漏查、重查情况，
清查结果真实、准确，并对编制的《资产负债清查表》、《资
金核实申报表》、《企业损失挂账情况表》、《企业预计损失情
况表》、《资金核实分户表》、《损失挂账分项明细表》及各类
资产、负债和所有者权益清查登记明细表的真实性、完整性、
合法性负责。
2、本单位已将与本次清产核资相关的全部资料提供给注册会计师
审阅。
3、本单位已将全部或有事项、预计负债、期后事项提交给注册
会计师审核。
4、本单位已将以资产提供担保的全部资料提供给注册会计师
审核。
5、本单位本着账实结合的原则，做到了以物对账、以物查账，
见物就点，是账就清，全面彻底。
6、本单位确信盘盈、盘亏、坏帐、毁损待报废资产均已清查核
实并申报，申报核销的资产均符合现行法规、政策的规定，
其支持证据客观、充分、适当。
7、本单位对全部资产拥有充分的所有权，对所有权不清的资产
已单独列报，并已将其全部资料提供给注册会计师审核。
单位（盖章）:法人代表（签章）:
财务负责人（签章）: 年月日。
SPECIMEN MANAGEMENT LETTER PARAGRAPHSThe management letter should normally be addressed to the most senior member of those charged with governance, as identified on A/10.Dear AddresseeManagement and governance report for the [year/period] ended [date]The purpose of this letter is to provide the [directors] with constructive observations arising from the audit process. We set out below details of any expected modifications to our audit report, details of any unadjusted misstatements in the financial statements (except any misstatements that are clearly trivial), any material weaknesses in systems we have identified during the course of our audit work and our vies about the quality of accounting practices and financial reporting procedures, and any other relevant matters.Our procedures are carried out solely for the purpose of our audit of the financial statements. Our audit does not necessarily disclose every weakness and for this reason the matters referred to below may not be the only shortcomings which may exist.We take this opportunity to remind you that:•This report has been prepared for the sole use of [firm name] and [entity name] [and its parent undertaking] [and its auditors];•It must not be disclosed to any third party without our written consent;•No responsibility is assumed by us to any other person who may chose to rely on it for his or her own purpose.Expected modifications to our reportWe do not expect to make any modifications to our audit report. However, our responsibilities with regard to the audit report extend up to the date on which it is signed and we will advise you of any changes to this position if necessary.orWe have discussed with you the potential modification of our audit report to reflect that [specify details - for instance application of the going basis for preparation of the financial statements when there are substantial doubts as to the suitability of that basis eg following wording adjusted for the particular circumstances:The applicable financial reporting framework presumes that the financial statements will be prepared on a going concern basis. However the entity has an excess of liabilities over assets at the balance sheet date [or excess of current liabilities over current assets after taking account of reclassifications when breaches of banking covenants are not remedied by the balance sheet date]. This is caused by [specify circumstances]. You continue trading because you informed us that your plans are adequate to ensure that the entity returns to profitability. In the meantime, you rely on the continuing support of your bankers. We have, as a part of our audit procedures, evaluated your assessment of the entity’s ability to continue as a going concern. We have considered the adequacy of your disclosures in the financial statements in this regard. Whilst the disclosures appear adequate in all the circumstances of the entity, we are nevertheless obliged to refer to the matter in our audit report in view of the significance of the matter to the appreciation of the financial position disclosed by the financial statements. We attach a draft for your consideration.orOther appropriate wordingUnadjusted misstatements detected by usWe have not identified misstatements or omissions from the financial statements which have not been adjusted by you.orWe have discussed with you the misstatements we identified in the financial statements but which you have declined to adjust. We attach the schedule of potential adjustments that we discussed which records the misstatements and/or omissions and the reasons you gave us for not making the adjustment. The schedule does not include matters we believe to be clearly trivial. We have asked you separately to confirm in writing the reasons you have given us for not making the adjustments to the financial statements.Qualitative aspects of accounting practices and financial reportingDuring the course of our audit, we consider the qualitative aspect of the financial reporting process, including items that have a significant impact on the relevance, reliability, comparability, understandability and significance of the information provided by the financial statements. We have discussed with you the following observations (expand as appropriate):•The appropriateness of the accounting policies to the particular circumstances of the entity;•The timing of transactions and the period in which they are recorded;•The appropriateness of accounting estimates and judgements, [for example, in relation to provisions],including the consistency of assumptions and degree of prudence reflected in the accounting records;•The potential effect on the financial statements of any uncertainties, including significant risks, and disclosures, such as pending litigation, that are required to be disclosed in the financial statements; •Material uncertainties related to events and conditions that may cast significant doubt on the entity’s ability to continue as a going concern;•The extent to which the financial statements are affected by any unusual transactions during the period and the extent to which such transactions are separately disclosed in the financial statements;•Apparent misstatements in [other information to accompany audited financial statements] or material inconsistencies between this information and the audited financial statements;•Disagreements about matters that, individually or in aggregate, could be significant to the entity’s financial statements or the auditor’s report. These communications include consideration of whether the matters have or have not been resolved and the significance of the matters.Accounting system and internal controlsDuring the course of our audit of the financial statements for the year/period ended [date] we examined the principal internal controls which the [directors] have established to enable them to ensure, as far as possible, the accuracy and reliability of the entity’s accounting records and to safeguard the entity’s assets.We have discussed these matters and we are writing formally in order to draw your attention to weakness in control which came to our notice during this examination and to suggest ways in which the system could be improved. The attached schedule provides details of our observations and recommendations. Please provide your response to each matter on the attached schedule, which should then be returned to us.Concluding remarksFinally, we take this opportunity of thanking your staff for the assistance offered to us during the course of our audit work. Their patient help and assistance was much appreciated and we trust that their co-operation has enabled us to keep your costs down.We shall be pleased to supply you with any further information that you may require.We shall be glad if you will inform us in due course the steps that you decide to take in connection with each of the above matters. If would also be of assistance if you would inform us when any changes are made in the existing systems and controls, together with details of such changes.Yours faithfullyAppropriate firm signatory。
