（PCPA注:This is a translation into English of the PRC Auditing Standard officially promulgated in Chinese. This English version is for reference only. The Chinese version should prevail in all cases. ）

中国注册会计师协会　　财会协字[1995]48号　　1995年12月25日　　

Chapter 1　General provisions

Article 1

This standard is prepared in accordance with the General Independent Auditing Standard to establish standards for the preparation of audit engagement letters and to define their contents.

Article 2

The term "audit engagement letter" in this standard refers to a written contract entered into by the accounting firm and the client. Its purpose is to confirm the relationship between the client engaging the auditor and the accounting firm accepting the audit engagement and to define matters such as the objectives of the engagement, the scope of the audit, the responsibilities and duties of each party etc.

The audit engagement letter has statutory binding force.

Article 3

The term "the client" in this sta