Sample Letter For Audit Services.docx

ABC & Co., Certified Public Accountant and Statutory Auditors Akbayan St. Phase 3 Honda Car Corporation Walker St. Gate 3 December 2011 Dear Sirs, The purpose of this letter is to set out the basis on which we act as auditors of the company and the respective areas of responsibility of the company and of ourselves. This letter and Appendices shall apply in respect of the statutory audit and services for the year/period ended and to subsequent periods unless otherwise agreed in writing and to other work associated with or incidental to any of the services performed under this letter. Audit Duties and Responsibilities of directors: Our audit will be conducted on the basis that [management and, where appropriate, those charge with governance] acknowledge and understand that they have responsibility: a.) For maintaining proper accounting records and preparing Financial Statement which give a true and fair view and comply with the companies. b.) For the preparation and fair presentation of the financial Statement in accordance with [International Financial Reporting Standards] or [The accounting Standards issued by the Accounting Standard board (Generally Accepted Accounting Practice)] and for preparing them such that those Financial Statement give a true and fair view of the state of affairs of the company as at the end of its financial year and of its profit or loss for that financial year. c.) For such internal control as [management] determines is necessary to enable the preparation of Financial Statement that are free from material misstatement, whether due to fraud or error; and d.) To provide us with: ( i ) Access to company according records and all information of which [management] is aware that is relevant to the preparation of the Financial Statement such as records, documentation and other matters.

Sincerely Yours, Benedicto R. Felizardo