年度审计    Annual Audit Service

i. 简介 Introduction

年度审计，就是会计师事务所根据菲律宾法律规定，对企业一个会计年度的财务报表的合法性和公允性进行审计，并且提供含有审计意见的书面审计报告，每个财务年度将提交至税务机关。

在菲律宾开办企业，进行年度审计，有利于规范企业经营，加强企业内控，也有利于向政府展现企业的合法合规经营状况，预防财税风险。

Annual audit refers to the accounting firm conduct auditing on the legality and fairness of an enterprise’s financial statements for a fiscal year in accordance with laws and provisions of The Philippines, and provide an audit report which contains audit opinion in written form, and then submit it to tax authorities every financial year.

When setting up an enterprise in The Philippines, conducting annual audit is beneficial to standardize the operation and strengthen the internal control of company. It also contributes to showing the legitimate and regulatory compliance status of enterprise to the government, as well as preventing financial and tax risks.

ii. 服务内容 Services Content

审计的目的是根据菲律宾财务报告准则，对财务报表是否真实、公平地反映公司情况的表达意见。它将根据菲律宾专业会计的审计准则和道德守则进行。它还包括评估公司管理制定的会计政策和会计计算方法的适当性、合理性。

我们将提交以下报告：

1. 根据《公司法2013》的要求，截至年底的法定审计报告。

2. 内部财务控制报告(如适用) 。

3. 根据所得税法（1961）进行税务审计。

The purpose of audit is to express an opinion on whether the financial statements reflect the company's situation in a true and fair manner according to The Philippines's financial reporting standards. It will be conducted in accordance with auditing standards and ethical codes for professional accountants in The Philippines. It also includes assessing the appropriateness and reasonableness of accounting policies and calculation methods that are fomulated by the company's management.

Upon completion of this engagement, we will submit the following reports:

· Auditors report as of the year end (containing the company’s financial statements);

· Letter to the management ( containing the audit result and recommendations).