第一篇：代編業(yè)務(wù)管理層聲明書范例

管理層聲明書

湛江市律德會(huì)計(jì)師事務(wù)所有限公司：

本公司已委托貴事務(wù)所按照企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定代編本公司20×1年12月31日的資產(chǎn)負(fù)債表，20×1年度的利潤表、股東權(quán)益變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。根據(jù)本公司與貴事務(wù)所于20×2年×月×日簽訂的代編業(yè)務(wù)約定書，本公司就已知的全部事項(xiàng)作出如下聲明：

1、本公司確認(rèn)，按照企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定編制財(cái)務(wù)報(bào)表是我們的責(zé)任。設(shè)計(jì)、實(shí)施和維護(hù)內(nèi)部控制，保證本公司資產(chǎn)安全和完整，防止或發(fā)現(xiàn)并糾正錯(cuò)報(bào)，是本公司管理層的責(zé)任。

2、本公司已批準(zhǔn)貴事務(wù)所按照企業(yè)會(huì)計(jì)準(zhǔn)則編制的20×1年12月31日的資產(chǎn)負(fù)債表，20×1年度的利潤表、股東權(quán)益變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注。

3、本公司確認(rèn)，貴事務(wù)所代編的財(cái)務(wù)報(bào)表符合企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定，公允反映了本公司20×1年12月31日的財(cái)務(wù)狀況、20×1年度的經(jīng)營成果和現(xiàn)金流量情況，不存在重大錯(cuò)報(bào)。本公司管理層對(duì)上述財(cái)務(wù)報(bào)表的真實(shí)性、合法性和完整性承擔(dān)責(zé)任。

4、根據(jù)《中華人民共和國會(huì)計(jì)法》及《企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告條例》的規(guī)定，本公司管理層保證本公司會(huì)計(jì)資料的真實(shí)性、合法性和完整性。

5、本公司已向貴事務(wù)所提供了全部會(huì)計(jì)資料和其他相關(guān)信息，并保證所提供資料的真實(shí)性和完整性。

6、本公司的所有經(jīng)濟(jì)業(yè)務(wù)已按規(guī)定入賬，不存在賬外資產(chǎn)或未計(jì)負(fù)債。（需要管理層聲明的其他事項(xiàng)）

ABC 有限公司（公章）

法定代表人（簽名并蓋章）

財(cái)務(wù)負(fù)責(zé)人（簽名并蓋章）

二○×二年×月×日

第二篇：管理層聲明書

管理層聲明書

青島仁和有限責(zé)任會(huì)計(jì)師事務(wù)所并注冊(cè)會(huì)計(jì)師：

本公司已委托貴事務(wù)所對(duì)本公司年月日的資產(chǎn)負(fù)債表，的利潤表、股東權(quán)益變動(dòng)表和現(xiàn)金流量表以及財(cái)務(wù)報(bào)表附注進(jìn)行審計(jì)，并出具審計(jì)報(bào)告。

為配合貴事務(wù)所的審計(jì)工作，本公司就已知的全部事項(xiàng)作出如下聲明：

1．本公司承諾，按照《企業(yè)會(huì)計(jì)準(zhǔn)則》和《會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表是我們的責(zé)任。

2．本公司已按照《企業(yè)會(huì)計(jì)準(zhǔn)則》和《會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表，財(cái)務(wù)報(bào)表的編制基礎(chǔ)與上保持一致，本公司管理層對(duì)上述財(cái)務(wù)報(bào)表的真實(shí)性、合法性和完整性承擔(dān)責(zé)任。

3．設(shè)計(jì)、實(shí)施和維護(hù)內(nèi)部控制，保證本公司資產(chǎn)安全和完整，防止或發(fā)現(xiàn)并糾正錯(cuò)報(bào)，是本公司管理層的責(zé)任。

4．本公司承諾財(cái)務(wù)報(bào)表符合適用的會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度的規(guī)定，公允反映本公司的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量情況，不存在重大錯(cuò)報(bào)，包括漏報(bào)。貴事務(wù)所在審計(jì)過程中發(fā)現(xiàn)的未更正錯(cuò)報(bào)，無論是單獨(dú)還是匯總起來，對(duì)財(cái)務(wù)報(bào)表整體均不具有重大影響。未更正錯(cuò)報(bào)匯總(見附件)附后。

5．本公司已向貴事務(wù)所提供了：

(1)全部財(cái)務(wù)信息和其他數(shù)據(jù)；

(2)全部重要的決議、合同、章程、納稅申報(bào)表等相關(guān)資料；

(3)全部股東會(huì)和董事會(huì)的會(huì)議記錄。

6．本公司所有經(jīng)濟(jì)業(yè)務(wù)均已按規(guī)定入賬，不存在賬外資產(chǎn)或未計(jì)負(fù)債。

7．本公司認(rèn)為所有與公允價(jià)值計(jì)量相關(guān)的重大假設(shè)是合理的，恰當(dāng)?shù)胤从沉吮竟镜囊鈭D和采取特定措施的能力；用于確定公允價(jià)值的計(jì)量方法符合《企業(yè)會(huì)計(jì)準(zhǔn)則》的規(guī)定，并在使用上保持了一貫性；本公司已在財(cái)務(wù)報(bào)表中對(duì)上述事項(xiàng)作出恰當(dāng)披露。

8．本公司不存在導(dǎo)致重述比較數(shù)據(jù)的任何事項(xiàng)。

9．本公司已提供所有與關(guān)聯(lián)方和關(guān)聯(lián)方交易相關(guān)的資料，并已根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》和《會(huì)計(jì)制度》的規(guī)定識(shí)別和披露了所有重大關(guān)聯(lián)方交易。

10．本公司已提供全部或有事項(xiàng)的相關(guān)資料。除財(cái)務(wù)報(bào)表附注中披露的或有事項(xiàng)外，本公司不存在其他應(yīng)披露而未披露的訴訟、賠償、承兌、擔(dān)保等或有事項(xiàng)。

11．除財(cái)務(wù)報(bào)表附注披露的承諾事項(xiàng)外，本公司不存在其他應(yīng)披露而未披露的承諾事項(xiàng)。

12．本公司不存在未披露的影響財(cái)務(wù)報(bào)表公允性的重大不確定事項(xiàng)。

13．本公司已采取必要措施防止或發(fā)現(xiàn)舞弊及其他違反法規(guī)行為，未發(fā)現(xiàn)：

(1)涉及管理層的任何舞弊行為或舞弊嫌疑的信息；

(2)涉及對(duì)內(nèi)部控制產(chǎn)生重大影響的雇員的任何舞弊行為或舞弊嫌疑的信息；

(3)涉及對(duì)財(cái)務(wù)報(bào)表的編制具有重大影響的其他人員的任何舞弊行為或舞弊嫌疑的信息；

14．本公司嚴(yán)格遵守了合同規(guī)定的條款，不存在因未履行合同而對(duì)財(cái)務(wù)報(bào)表產(chǎn)生重大影響的事項(xiàng)。

15．本公司對(duì)資產(chǎn)負(fù)債表上列示的所有資產(chǎn)均擁有合法權(quán)利，除已披露事項(xiàng)外，無其他被抵押、質(zhì)押資產(chǎn)。

16．本公司編制財(cái)務(wù)報(bào)表所依據(jù)的持續(xù)經(jīng)營假設(shè)是合理的，沒有計(jì)劃終止經(jīng)營或破產(chǎn)清算。

17．本公司已提供全部資產(chǎn)負(fù)債表日后事項(xiàng)的相關(guān)資料，除財(cái)務(wù)報(bào)表附注中披露的資產(chǎn)負(fù)債表日后事項(xiàng)外，本公司不存在其他應(yīng)披露而未披露的重大資產(chǎn)負(fù)債表日后事項(xiàng)。

18．本公司管理層確信：

(1)未收到監(jiān)管機(jī)構(gòu)有關(guān)調(diào)整或修改財(cái)務(wù)報(bào)表的通知；

(2)無稅務(wù)糾紛。

19．其他事項(xiàng)

【注冊(cè)會(huì)計(jì)師認(rèn)為重要而需聲明的事項(xiàng)，或者管理層認(rèn)為必要而聲明的事項(xiàng)。如：

1．本公司在銀行存款或現(xiàn)金運(yùn)用方面未受到任何限制。

2．本公司對(duì)存貨均已按照《會(huì)計(jì)制度》的規(guī)定予以確認(rèn)和計(jì)量；受托代銷商品或不屬于本公司的存貨均未包括在會(huì)計(jì)記錄內(nèi)；在途物資或由代理商保管的貨物均已確認(rèn)為本公司存貨。

3．本公司不存在未披露的大股東及關(guān)聯(lián)方占用資金和擔(dān)保事項(xiàng)。】

公司(蓋章)

法定代表人(簽名并蓋章)

財(cái)務(wù)負(fù)責(zé)人(簽名并蓋章)

年月日

第三篇：管理層聲明書(英文版)

Management Representation Letter

To: Messrs.Liao and Chu:

Management Representation Letter

Regarding Specific Audit for XXX.We has contracted with XXX to perform audit of the financial statements of XXX for the period ended December 31,2012 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of(present fairly, in all material respects)the financial position of XXX as of December 31, 2012 and of the results of its operations, its cash flows for the period from January 1,2012 to December 31, 2012 and the changes in equity for the year then ended.We understand that items are considered material if they involve an omission or misstatement of accounting infor-mation that could influence the economic decisions of users taken on the basis of the financial statements.We have obtained adequate and relevant information from executive employees of the Company with the relevant knowledge in relation to the matters described below.We confirm, to the best of our knowledge and belief, the following representations:

1.We acknowledge our responsibility and accountability for the preparation and fair presentation of the financial

statements in accordance with Accounting System for Business Enterprises.2.The financial statements are prepared in accordance with Accounting System for Business Enterprises, the

accounting basis of which is consistent with that of previous year.The Management takes the responsibility for the authenticity, validity and completeness of the above-mentioned financial statements.3.Furthermore, we acknowledge our responsibility for the design, implementation and maintenance of internal

control system, in order to ensure the security and completeness of the Company’s asset, and to prevent and detect fraud or error.4.We believe that the financial statements present fairly, in all material respects, the financial position of the Com-

pany as of December 31, 2012 and of the results of its operations and its cash flows and the changes in equity for the period ended.There are no material omissions and misstatements.The effects of uncorrected misstate-ments in the financial statements, as included in the enclosed summary are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.5.We have made available to you:

? All books of accounts and supporting documentation regarding financial information and other information.The

books of account submitted to you reflect all transactions for the above-mentioned financial period which require recognition in the accounts.? All significant contracts, agreements, article of association, tax returns and other important documentation.? All minutes of meetings of shareholders and the board of directors as well as descriptions of procedures and

other organizational matters required for an understanding of the accounting function.6.We have provided you with all bank accounts’ title and number, including the accounts closed in the current

year.7.All the transactions have been properly recorded in accordance with the applied accounting system.There are

no unrecorded assets or liabilities at the end of the accounting period.8.We considers fair value and all related major assumptions are reasonable, properly reflects the Company's

intention and ability to take specific measures;used to determine the fair value measurement method of ac-counting standards in line with business requirements and maintain the consistency;the Company has been disclosed the above events appropriately.9.The company does not exist any events that would lead to significant misstatement to the comparative data.10.We have provided you with all information regarding the existence of related parties as well as transactions

carried out with those persons or corporations and confirm the appropriate disclosure of such transactions in the financial statements in accordance with Accounting System for Business Enterprises.11.We have provided you with all information regarding contingencies.Besides those disclosed in the notes to the

financial statements, there are no other risks which should be disclosed, such as pending lawsuit, compensa-tions, acceptances, securities, and other contingencies.12.We have provided you with all information regarding commitment, which have all been disclosed in the notes to

the financial statements.13.There is no undisclosed significant uncertainty which may impact the faithful presentation of the financial state-

ments.14.We have taken the necessary measures to prevent or detect fraud.We have disclosed to you all known actual

or possible non-compliance with laws and regulations.And the following events are exclusive:

? Management Involvement of any frauds or presumptive fraud information;

? Internal control has a significant impact on the employees of any fraud or presumptive fraud information.? The preparation of financial statements has a significant impact on the staff of any other fraud or presumptive

fraud.15.The Company has strictly abided by the terms of the contract, does not exist any non-performance of the con-

tract for a significant impact on the financial statements.16.The Company has satisfactory title to all assets and there are no liens or encumbrances on the Company’s

assets, except for those that are disclosed in the notes to the financial statements.17.We have no plans to abandon our operations or going into bankruptcy or liquidation, and we believe the going-

on concern assumption to be reasonable.18.We have disclosed to you all information relating subsequent events after the balance sheet date.Besides the

disclosed subsequent events in the notes to the financial statements, there are no other undisclosed events which should be disclosed.19.We believe that:

? We do not receive any notice from any regulatory authorities that require us to revise or adjust the financial

statements;

? The Company does not have any tax disputation with tax authorities.The translated English version of Management Representation Letter is for reference only.Should any disagreement arise, the Chinese version shall prevail.XXX.__________________________

CEO(Name & Signature)

__________________________

CFO(Name & Signature)

第四篇：專項(xiàng)審計(jì)管理層聲明書)

索引號(hào)：

管理層聲明書

致---------會(huì)計(jì)師事務(wù)所有限責(zé)任公司并注冊(cè)會(huì)計(jì)師：

本聲明書是針對(duì)你們專項(xiàng)審計(jì) 截至---年---月---日的財(cái)務(wù)報(bào)表（說明材料）而提供的。專項(xiàng)審計(jì)的目的是對(duì)財(cái)務(wù)報(bào)表發(fā)表意見，以確定財(cái)務(wù)報(bào)表是否在所有重大方面已按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制，并實(shí)現(xiàn)公允反映。

盡我們所知，并在作出了必要的查詢和了解后，我們確認(rèn)：

一、財(cái)務(wù)報(bào)表

1.我們已履行---年---月---日簽署的專項(xiàng)審計(jì)業(yè)務(wù)約定書中提及的責(zé)任，即根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定編制財(cái)務(wù)報(bào)表，并對(duì)財(cái)務(wù)報(bào)表進(jìn)行公允反映；

2.在作出會(huì)計(jì)估計(jì)時(shí)使用的重大假設(shè)（包括與公允價(jià)值計(jì)量相關(guān)的假設(shè)）是合理的；

3.已按照企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定對(duì)關(guān)聯(lián)方關(guān)系及其交易作出了恰當(dāng)?shù)臅?huì)計(jì)處理和披露；

4.根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則和《企業(yè)會(huì)計(jì)制度》的規(guī)定，所有需要調(diào)整或披露的資產(chǎn)負(fù)債表日后事項(xiàng)都已得到調(diào)整或披露；

二、提供的信息

5.我們已向你們提供下列工作條件：

（1）允許接觸我們注意到的、與財(cái)務(wù)報(bào)表編制相關(guān)的所有信息（如記錄、文件和其他事項(xiàng)）；（2）提供你們基于專項(xiàng)審計(jì)目的要求我們提供的其他信息；

（3）允許在獲取審閱證據(jù)時(shí)不受限制地接觸你們認(rèn)為必要的本公司內(nèi)部人員和其他相關(guān)人員； 6.所有交易均已記錄并反映在財(cái)務(wù)報(bào)表中；

7.我們已向你們披露了由于舞弊可能導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估結(jié)果；

8.我們已向你們披露了我們注意到的、可能影響本公司的與舞弊或舞弊嫌疑相關(guān)的所有信息，這些信息涉及本公司的：

（1）管理層；

（2）在內(nèi)部控制中承擔(dān)重要職責(zé)的員工；

（3）其他人員（在舞弊行為導(dǎo)致財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)的情況下）。

9.我們已向你們披露了從現(xiàn)任和前任員工、分析師、監(jiān)管機(jī)構(gòu)等方面獲知的、影響財(cái)務(wù)報(bào)表的舞弊指控或舞弊嫌疑的所有信息；

10.我們已向你們披露了所有已知的、在編制財(cái)務(wù)報(bào)表時(shí)應(yīng)當(dāng)考慮其影響的違反或涉嫌違反法律法規(guī)的行為；

11.我們已向你們披露了我們注意到的關(guān)聯(lián)方的名稱和特征、所有關(guān)聯(lián)方關(guān)系及其交易。

----會(huì)計(jì)師事務(wù)所有限責(zé)任公司(蓋章)（簽名并蓋章）中國---市---年---月---日

第五篇：管理層聲明書.匯繳doc

管 理 層 聲 明 書

索引號(hào)1-8 青島鑫源稅務(wù)師事務(wù)所并注冊(cè)稅務(wù)師：

本公司已委托貴所對(duì)本公司 2013的企業(yè)所得稅匯算清繳納稅申報(bào)進(jìn)行鑒證審核，并出具鑒證報(bào)告。

為配合貴事務(wù)所的鑒證工作，本公司特作如下聲明：

1、本公司承諾，按照《中華人民共和國企業(yè)所得稅法》及其實(shí)施條例以及相關(guān)稅收法規(guī)的規(guī)定編制企業(yè)所得稅申報(bào)表是我們的責(zé)任。

2、本公司管理層對(duì)上述報(bào)表的真實(shí)性、合法性和完整性承擔(dān)責(zé)任。

3、設(shè)計(jì)、實(shí)施和維護(hù)內(nèi)部控制，保證企業(yè)所得稅的計(jì)稅基礎(chǔ)正確無誤，依法繳納企業(yè)所得稅，防止或發(fā)現(xiàn)并糾正錯(cuò)報(bào)，是本公司管理層的責(zé)任。

4、本公司已向貴事務(wù)所提供了：

（1）全部財(cái)務(wù)信息、稅務(wù)信息和其他數(shù)據(jù)；

（2）全部重要的決議、合同等相關(guān)資料；

（3）其他與所得稅鑒證業(yè)務(wù)有關(guān)的重要資料。

5、本公司所有經(jīng)濟(jì)業(yè)務(wù)均已按規(guī)定入賬，不存在賬外資產(chǎn)或未計(jì)負(fù)債。

6、本公司不存在因未履行合同而對(duì)企業(yè)所得稅產(chǎn)生重大影響的事項(xiàng)。

7、本公司已提供全部或有事項(xiàng)的相關(guān)資料。

8、本公司不存在其他應(yīng)披露而未披露的承諾事項(xiàng)。

9、本公司不存在未披露的影響企業(yè)所得稅計(jì)稅正確性的重大不確定事項(xiàng)。

10、本公司已采取必要措施防止或發(fā)現(xiàn)舞弊及其他違反法規(guī)行為，未發(fā)現(xiàn)：

（1）涉及管理層的任何舞弊行為或舞弊嫌疑的信息；

（2）涉及對(duì)內(nèi)部控制產(chǎn)生重大影響的雇員的任何舞弊行為或舞弊嫌疑的信息；

（3）涉及對(duì)企業(yè)所得稅申報(bào)表的編制具有重大影響的其他人員的任何舞弊行為或舞弊嫌疑的信息。

11、本公司管理層確信：

（1）未收到稅務(wù)機(jī)關(guān)有關(guān)調(diào)整或糾正企業(yè)所得稅計(jì)繳情況的通知；

（2）無稅務(wù)糾紛。

會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人：

法定人代表人（負(fù)責(zé)人）：

（企業(yè)蓋章）

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