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July 3, 2014

<company officer>
<Position>
<Name of company>
<Address>
Dear Mr. ______:
In connection with our meeting with, we would like to formalize our offer to perform a review on the internal
controls of _____<company>_________________ as discussed with you in our office today. This letter is to
confirm our understanding of the terms and objectives of our engagement and the nature and limitations of the
services we will provide.
SCOPE AND OBJECTIVE OF THE ENGAGEMENT
We will review and test the effectiveness of the Companys internal control systems and procedures by
performing the necessary audit procedures as we deemed necessary in the performance of the reviews and tests.
Particularly, we will review and test the following transaction cycles:
1. Revenue Cycle describe
2. Expenditure Cycle describe
3. Conversion (Manufacturing) Cycle describe
4. Financial Cycle describe

REPORT PACKAGE
We will submit and provide the Company with our written report that will contain the results of our review and
tests of the effectiveness of the Companys internal control systems and procedures.
Describe further
WORKING ARRANGEMENTS
The timely completion of this engagement, we require access to the Companys financial records and
documents. Describe further

As a professional firm, we treat with confidentiality all information and documents that may get hold during and
after the duration of this engagement.
TIMETABLE
We estimate to complete this engagement within _______ month from the date of approval of our proposal.
However, should delays are expected due to unforeseen events encountered during the performance of this
engagement, we will inform you in writing immediately.
FEES AND BILLINGS
We propose to bill you a package fee of __________________________ for the above services. This will be
billed as follows:
Down-payment upon signing of the contract (1/x of
P___________)

_________

Upon the completion of fieldworks and initial discussion


of our findings (1/x of __________)

_________

Final payment upon submission of the audited financial


report (1/x of __________))

_________

Out-of-pocket expenses such as the registration fees, notary fees, photocopying, transportation and other
expenses directly related with the engagement will be billed separately. We estimate the total of this expense not
to exceed 10% of the total engagement amount.
We look forward to a productive working relationship with your staff and we trust that they will make available
to us whatever records, documentation and other information that are requested in connection with our
engagement.
Please sign and return the attached copy of this letter to indicate that it is in accordance with your understanding
of the arrangements of our audit of the financial statements.
Very truly yours,

Director
Conforme:
_____________________________
<company officer>
<Position>
<Name of company>

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