安永私募四大DD尽职调查财务税务清单

安永四大DD尽职调查财务税务清单

审阅对象— 项目 会计及税务资料清单

截止 年 月 日

The following is IRL for conducting a review of financial, certain operational and tax information of ________(the “Group”; references to “Company” or “Target” refer to any of the subsidiaries or legal entities of the Group). The “historical period” referred to herein is defined as the years ended___________, ______, and ______ (“Fiscal______, _______and ______”) and the ____ months ended _________, ______and ______ (“Interim _____ and ______”). Thus, the historical period has ____ separate periods within it. Please note that this IRL has three sections: I. Financial and Accounting; II. Tax; and III. Discussion Items.

以下为对__________（以下简称“贵集团”；倘提及“贵公司”或“审阅对象”乃指贵集团之任何子公司或法定实体）进行的财务、经营及税务各方面的审阅,所需由贵公司准备的资料清单。以下提及之 “历史期间”是指截至 年、 年及 年 月 日止之年度（以下简称“ 、 及 财政年度”）以及截至 年及 年 月 日止 个月期间（“____ __及___ __中期”）。因此，历史期间包括_ __个独立期间。请注意资料清单包括三个部分：1）财务及会计；2）税务；3）讨论事项。

I. Financial and Accounting财务及会计

1. Annual audited financial statements of the Group and Companies for Fiscal____, _____and _____.

贵集团及各集团公司_ ___、__ ___ 及______财政年度的已审计财务报表。

2. Confidential information memorandum about the Group.

贵集团之商业计划书。

3. Monthly unaudited financial statements of the Group and Companies for the historical period.

贵集团及各集团公司历史期间每月未经审计的财务报表。

4. Assistance in gaining access to ]’s working papers of the Group and Companies.

协助获取__________ （审计师名称）为贵集团及各集团公司进行__ ___年度及_ ____年度审计的工作底稿。

5. Determine whether the Group is using accounting methods where other acceptable or even preferable methods should be used. Compare the accounting policies of the Company to the accounting policies of certain competitors as described in publicly available reports.

了解贵集团是否应采用其它认可或更可取的会计方法。将贵公司的会计政策与公开报告中所提到之竞争对手的会计政策作比较。

6. Summary of audit adjustments recorded during the historical period.

历史期间内审计调整记录概要。

7. Copies of any independent accountant’s management letters or outside consultants’ reports issued during the historical period.

历史期间内由独立会计师签发的经营管理建议书或外间顾问报告之副本。

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