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Can CO BO luat Dan sty caa nutc Ceng hea xa hi Chi) nghia Viet Nam c6 hieu Ityc tat ngay 1 thang 1 narn 2017;

Can cot Luat Thirang mei cua nutc Ceng hea )(a heti Chit ngtila Viet Nam Co hieu Itrc to' ngby 1 thang 1 narn 2006;

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Can dr Nghl dinh sO 17/2012/ND-CP quy dinh chi bet va hutng clan thi hanh met 96 dieu cua Lust Klein toan dec lap CO hieu Ityc tie ngay 1 thang 5 narn 2012;

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BEN B: ONG TY TFtACH NHIEM HOU HAN ERNST & YOUNG VIET NAM (sau day gei tat la "Ben B")

Giay CM:mg nhan dau tut so:

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411043001833 do Oy ban Nhan dan Thanh ph6 HO CM Minh cap ngay 12 thang 1 nam 2012 va cac Clay chi:mg nhan dau sata Tang 28, Trung tam Tai chinh Bitexco, 2 Hai Trieu, Quan 1, Thanh ph6 HO CM Minh, Viet Nam (84) 28 3824 5252 (84) 28 3824 5250 03 008 11 802 Ong Le Quang Minh, Ph6 Tong Clam dec (*)

(")

(Theo Thu, Oy quy6n s6 CDT/01072015-QML ng5y 1 thang 7 nam 2015 cOa T6ng Giarn clOc Ding 4, Trach nhiem Flau hen Ernst & Young Viet Nam)

Sau khi ban bac, thutng Itreng, ceng thoe thuan k9 ket [gyp dOng gam cac di& khoan nray sau:

DIEU 1: ND! DUNG 119? DONG

1-1qp dong nay cOng yei cac tai lieu dfnh kern bao gam Cac Dieu khoan ye Dieu kien chung, xac nhan cac dieu khoan theo de Ben B duvc Ben A chi dinh de cung cap cac dich \Ai sau:

1.1. Soot xet bac) coo tél chinh glue Wan cli)

Boat xet bao cao tai chinh giCra nien de Gila Cling ty tai ngay 30 thang 6 nam 2018 ye cho giai doan tai chinh sau thang ket thec cOng ngay duct lap theo cac Chan mqc ke toan Viet Warn ye CM 01(4 toan doanh nghiep Viet Nam va cac quy dinh 1311419 c6 lien quan den yiec lap ye trinh bay bao cao tai chinh ("CMKTVN").

Bac) °to tai chinh giCra nien de can duvc soat xet bao gam:

- Bang can doi ke toan tai ngay 30 thang 6 nam 2018,

- Bao coo ket qua float Ong kinh doanh, Sao ciao Itru chuyen tien te ye Ban thuyet minh bao cao tai chlnh cho giai doan tai chlnh sau thang ket thec cung ngay.

Moo tieu cUa cuec soat xet le a Ben B diva ra ket luan ye viec lieu Ben B c6 nhan they yen de gl khien Ben B cho rang bao cao tai chinh giCra nien de dm Gong ty kitting phan anh trung thtyc ye hqpI9, tren cac khla canh tong yéu, tinh hinh tai chlnh cüa Cang ty tai ngay 30 thang 6 nam 2018 ye ket qua hoat (Yong kinh doanh ye kru chuyen tien tecüa Cang ty cho giai doan tai chinh sau thang }<et thee cting ngay, prat hqp yifti CMKTVN.

1.2. Mem toan bao cao tél chinh

Kern toan bao cao tai chfnh cQa Gong ty tai ngay 31 thang 12 nam 2018 ye cho nam tai chinh ket thec ding ngay duct lap theo cac Chuen mcrc ke toan Viet Nam ye CM de Ice toan doanh nghiep Viet Nam ye cac quy dinh phap19 CO lien quan den lilac lap ye trinh bay bao cao tai chinh rieng ya hcyp nhat ("CMKTVN").

Bao cao tai chlnh can duvc kiern toan bao gam:

Bang can MI ke toan tai ngay 31 thang 12 nam 2018,

BA° cao ket qua host Ong kinh doanh, Bao car) Itru chuyen tien te ye Ban thuyet minh bao cao tai chinh cho nam tel chlnh ket thilc cang ngay.

Muc tieu cüa cuec kiem toan la de Ben B ce dtrqc sky dam bao hqpI9 ye viec bao cao tai chinh rieng ye hqp nhet tren phtrang en tong the CO cac sal sot trqng yeu do rift In • hay do gian Ian hay kh6ng, ye (Iva ra y kien ye viec lieu bao cao tai chinh c6 phan anh trung thqc ye hp 19, tren cac khla canh tong yeu, ye tinh hinh tai chinh cOa Cang ty tai ngay 31 thang 12 nam 2018, cOng nhty ket qua hoat Ong kinh doanh ye tinh hinh kru chuyen tien te cho nam tai chlnh ket thec ding ngay theo cac CMKTVN.

Cac dich \At duvc nhec den tai Dieu 1 cOa Flop citing nay sau day chyqc gel chung la "cac Dich Yu".

DIEU 2: TRACH N1-HEM VA QUYEN HAN COA CAC BEN

A. Trach nhiem:

2.1 Trach nhiem cOa Ben A:

Ban Gam 86c va nhOng n9utri chju trach nhiem ve quan trj doanh nghie? dm Ben A (sau etas/ goi chung la "Ban Gam doc"), them nhan Va hieu là ho c6 tech nhiem ye:

Viec lap va thin bay hop 19 bdo cao tai chinh gifya nien 80 va bao cao tai chfnh nam cira Ceing ty bao gOrn dy 80 cac thuyet minh be° cao tai chfnh met cach trung thvc va hop 19, phi) hop theo CMKTVN. Dieu nay bao gem ca viec duy trl so sach va kiem seat nOi be phi] hqp, Iva cher) va ap dung che 80 ke than nhat guar' va bao vØ quan 19 tai sari cOa C6ng ty;

Vic duy trl cac bien phap kiem soat nOi be ma Ban Gam de xac djnh la can thiet de gitip cho viec lap cac bao cao tai chinh kh6ng cd sai sot tong yeu do gian Ian hoc nham Ian;

Viec dam bao viec cac se sach ke toan ve chirng tir Ire todn thich hop &roc kyty Cle phan anh tinh hinh tai chfnh cOa Ceing ty, viri mac 80 chinh xac hop 19, WI bet k9 theri diem nao va dam bao rang cac sO sach Ice toan tuan the vai che d ke than da &roc áp dung;

Vic cung cap cho Ben B:

0. Tat ca cac tai lieu, thong tin ma Ban Giam dc &roc Wet, nhan they co lien quan efen viec lap va trinh bay cac bac) cao tai chinh chang hen nhu he so', chimg ifr va nhuing theng tin khac met each kip trial;

Cac th6ng tin be sung ma Ben B co the yeti cat' Ban Gam deic cung cap hoac giai trinh cho mix dfch kiem toan;

l• Quyen trao di kheing han che vOi cac nhan vien trong Ceng ty ma Ben B xac (Jinn la can thiet de thu &roc bang chiyng kiem than; va

BO tri nhan sv lien quan ding lam viec v61 bdn B trong qua trinh kiem toan.

Viec Ban Giarn de khOng the cung cap cho Ben B cac theng tin clupc de cap raw' tren hoac quyen trao dOi veri nhan vien trong Ceng ty cOa Ben A ce) the gay charn hoan thanh cOng viec ve phat hanh bao cao cOa Ben B, va/hoc thay dOl phem vi cac the tuc kiem toardsoat xet, hoac tham chi dgn viec Ben B chart) dirt cung cap dich vu;

e. Viec dieu chinh bao c.ao tai chinh de siva chira cac sai sot do Ben B chat hien va khang dinh veri Ben B theng qua thir giai trinh rang Ban Giam Clec la Ben A tin Wong rang anh hverng cOa *rig sai set cOng nhu, tong hcyp cac sai set khong clupt Clieu chinh cho k9 hien tai va cac sai sat lien quan clen k9 trutc la kh6ng tong yeti dOi \raj tang the bao cao tai chinh;

DIEU 2: TRACH NHIEM VA QUYEN HAN GOA CAC BEN (ti6p theo)

A. Trach nhitm theo)

2.1 Trach nhiem tea Ben A (tiep theo):

Viet Ban Giam doe chiu trach nhiern, duti sty giarn sat nhCrng nguti chiu trach nhiem ye (wan tri doanh nghiep, xac dinh cat hopt dOng kinh doanh cOa COng ty duct thut hien theo cat luat le va quy dinh. Ban Giam et& Va nhirng nguti chiu trach nhiem ve quan trj doanh nghiep tang chiu trach nhiem phat hien va giai quyet bat k9 hanh vi khOng tuan the luat le hoc cat quy dinh. Ban Giam d6c chiu trach nhiem thong bao cho chang to' biet mOt each kip theri ye tat 6' cat twang hqp b nghi ngtr hoc duct xac dinh la kh6ng tuan the phap luat ve cat quy dinh, ma Ban Giam dOc, hoac nheing nguti chiu trach nhiem ye quart trj doanh nghiep tea elan v1 duct kiem toan biet duct, (a) lien quan den cat sal sot ye mat tai chInh, (b) c6 anh hulang trtyc tiep den viec xac dinh cat se lieu va thuyet minh twig yeu trong bao cao tai chinh rieng va hqp nhat tea COng ty va/hoc (c) khOng CO anh hutng fret tiep 86n viec xac dinh cat se lieu va thuyet minh trong yeu trong bao cao tai chfnh rieng va hp nhat caa COng ty nhuing viec than the phap luat Ira cat quy dinh CO anh htrang guy& dinh 86n tlnh hinh kinh doanh tea Clang ty, kha nang tiep tyc hopt dOng, hoac de tranh cat khoan phat voi gia trj len. Ban Gam d6c Cang ty phai thong bao cho dieing tei ye cat trating hqp ten bat lee cat taking hey() &Km xac dinh hoc nghi ngt, kh6ng tuan the phap IL* ye cat quy dinh duct phat hien hay th6ng bao tir nguen nao hoac duti bat ky hinh that nao (bao gem nhung khOng hpn, nhCrng thOng tin tie "nhCeng nguti to cao sal phem", nhan vien, cvu nhan vien, nhCing nha phan tich, nhang nha quan 19 hoac nherng nguti khac) Ira to dieu kien cho chang t6i tiep can day de, kip theri veri cat thong tin nay ve veri bat k9 cutic dieu tra nOi be nao c6 lien quan. Cat trutng hqp &rex xac dinh hoac nghi ngtr khOng tuan the phap luat va cat quy djnh v6 viec gia mpo ket qua tai chinh do Ban Giam d6c hoac nhan vien Cang ty thvc hien, bien the tai san do Ban Gam dac hoc nhan vien C6ng ty ye thvc hien, ce 9 vi phpm he thong kiem scat nei bO, cat ben lien quan gay anh Wang khOng thfch hqp len cac giao dich vai cat ben lien quan, ce tlnh lam Ben B hieu sal lech, hoac cat thong tin, cat hanh vi duct xec dinh hoac nghi ngtr khOng tuan the phap luat khac, bao gem gian Ian, c6 the elan den sai lech trong cat bao cao tai chinh hoac to anh hutng 86n tong tat 10p bao cao tai chInh cua Ben A. Trong trusting help Ben A hpn che cung cap cho Ben B cat th6ng tin de cap trong dopn nay (dva vao cat yeu cau cea tong ty áp dung cat dac quyen giCra ben tu, van va khach hang lien quan den viec khOng bet 10 hoac bac) he thong tin ye khach hang, san pham hoac dai tucng khac do ben tu, van tao lap, xay clang va/hoac thu thap ducc, hoac cat rthi dung krang ty'), Ban A se thong bdo ngay cho Ben B biet ve viec met sO th6ng tin khOng duct cung cap cho Ben B. Viet khang cung cap day de thong tin cts the duct xem nhu, met hpn che ve phpm vi kiem toan va c6 the khien Ben B khOng the chra ra 9 kien ef6i vai cat bao cao thi chinh; thay dOl hinh that bao cao ma Ben B c6 the phat hanh ethi vai cat bao cao tai chfnh; hoac anh hutng eten kha nang Ben B tiep tyc dam nhiem vai tr6 kiem toan vien dOc lap. Ben B sé thong bao veti Ben A ye viec khOng duct cung cap day 50 th6ng tin nay;

Viet cung cap cho Ben B, khi ket them cuOc kiem toan, cat 9 kien giai trinh bang van ban Ur Ben A ye nhCrng van dO ghi ten bao cao tai chinh tea C6ng ty, va ve viec Ben A: (1) cla hoan thanh trach nhiem lap va trinh bay kip 19 cat bdo cao tai chInh theo cat CMKTVN va tat ca cat giao dich dã ducc ghi chap va phan anh trong etc bao cao tai chinh; va (2) cla cung cap cho Ben B tat cà nherng theng tin va quyen trao dOi theng tin c6 lien quan nhu, &we trinh bay trong hqp clang nay. Cac cau tra l&i cho cat wet phOng van cua Ben B, cac van ban giai trinh va Wet qua thvc hien the tut kiern toan se hinh thanh etc bang cherng ma Ben B se sir dung lam ca sO' de din ra 9 kien ye bao cao tai chinh tea C6ng ty;

h. Dam bao di& kien lam viec thuan Icy' cho Ben Elba° gern.tao dieu kien cho Ben B tham d' va Om sat kiem ke hang ten kho, tai san (neu can thiet) Ira he trey viec ph6 to, danh may, chuan bi chang ter va cat thir xac nhan sO du, tai khoan ngan hang, khach hang va nha cling cap theo mu do Ban B Iva then; va

Thanh toan gia tri hqp dang clang han cho Ben B.

DIEU 2: TRACH NH1M VA QUYEN HAN COA CAC BEN (tieptheo)

A. Trach nhi'Om (bap theo)

2.2 Trach nhiem cOa Ben B:

2.2.1 061 vdvi cOng tac scat )(At cac bao sac tai chlnh giaa nien c10

Tien hanh soat >rot bao cao tai chfnh giCra nien do phY hop vdei Chun moc kiern toan Viet Nam ye hop Clang dich vy soat xet 56 2410 - Soat xet thong tin tai chinh giCra nien dO do kiern toan vien OfOc lap cOa dan vi thoc hien;

C6ng viec soat xet bao cao tai chinh giCra nien dO bao gam viec trao d6i, ch0 yeti la v61 nhCrng nhan vien chit' trach nhiem ye cac van de tai chinh va ke toan, va ap dyng &sac thO tyc phan tich va soat xet khac. Cony tac soat xet CO pham vi °brig viec It han rat nhieu so vai mOt cuOc kiem toan &roc thoc hien theo cac Chuan mut kiem toan Viet Nam va do dO khOng dO bang chi-mg de Ben B CO ductc sçv bao dam la Ben B Se phat hien &roc tat ca nhang van de quan tang ma Ben B c6 the xec dinh doqc trong mOt cuOc kiem toan. V1 vay, Ben B se khOng ra 9 kien kiem toan ye bao cao tai chinh giCra nien do;

MOt cuOc soat xot bao g6m viec thu thap day du cac hieu biet ye c6ng viec kinh doanh va cOng tac kiern soat nOi b0 cOa C6ng ty cO lien quan den viec chugn bi thang tin tai chinh giCra nien dO de xac dinh nhCrng sai sot c6 the c6 trong theng tin tai chinh giaa nien dO va xem xet kha nang xay ra cac sai sat nay; va chon Kra cac thO tyc trao phan tfch ya cac thO tuc soat xet khac nhArn cung cap cho Ben B ca so' de dua ra bao cao ye viec lieu Ben B c6 nhan thay sv kien nao khien Ben B cho rang bao cao tai chfnh giCra nien dO khOng phan anh trung thoc va hop 19, ten cac khfa canh tong yeu, tinh hinh tai chinh cUa Gang ty tai ngay 30 thang 6 nam 2018 va ket qua hoet dOng kinh doanh va kru chuyen hen te cOa Cang ty cho giai doan tai chinh sau thang ket thac cang ngay, phO hop vai CMICVN; va

Ben A dOng 9 ling bao cao soat xet dm Ben B se &roc trinh bay trong tat ca cac van ban ma cac van ban nay cti bao gem bao cao tai chinh giCra flier' dO va c6 chi ra la bao cao tai chinh giCra nien do nay CIA Croat Ben B soat xet.

2.2.2 1961 vOri cOng tac kiern toan bao cao tai chinh

a Tien hanh kiem toan phi) hop vdei cac Chugn kiem toan Viet Nam ("CMKITVN") do BO Tai chInh nutc COng h6a xa hOi Chu nghia Viet Nam ban hanh. Cac chuen moc nay doi had Ben B tuan 910 cac yeu cau ye dao dim, lap ke hoach va thin hien cuOc kiem toan de CO &roc so dam bao hop 19, han la dam bao tuyet delve viec lieu bao ciao tai chinh c6 con cac sai sot tang yeu do nhgm len hay do gian Ian hay khOng. Qua trinh kiem toan c6 rya sti hen che tiem tang (vi dy &Iv la viec sir dyn9 ate xet doer) va kiem tra s6 lieu tren ca chon mgu va kha nang xay ra viec thông d6ng hoac gia meo c6 the ng5n can kiem toan vien phat hien cac sai sat, cac hanh vi gian Ian hay bat hop phap c6 tfnh tang yeu). Do de), c6 the co rui ro kh6 tranh khoi la sai sot Yang yeu trong cac bao cao tai chfnh khOng bi phat hien mac clO cuOc kiem toan da &roc lap ke hoech va thoc hien theo cac Wong clan cOa CMKiTVN. Ngoai ra, myc dfch cUa viec kiem toan khOng phai la de phat hien cac sai sat hoac gian lan khOng ca tfnh tong yeu dei vai bao ciao tai chfnh;

Ben B, trong qua trinh kiem toan, Se xem xet cOng tac kiem soat nOi b0 doi vdri bao cao tai chinh nharn myc dich lap ke hoech cho cOng tac kiern toan va xac dinh nOi dung, thai gian, va pharn vi cOa cac thO tyc kiem loan. Viec xem xot nay s'e khOng nhgm myc dfch dtra ra 9 kien ye tfnh hieu qua cua cOng tac kiem soat nal b0 hoac xac dinh tat ca nhang thieu sot quan tong;

DIEU 2: TRACH NHIEM VA QUYEN HAN CUA CAC BEN (tiep theo)

A. Trach nhitm (tiep theo)

2.2 Trach nhiem cOa Ben B (ti6p theo):

2.2.2 D61 vdei c6ng tac kiam toan Mona° tat chInh (tap theo)

b. Theo CMKiTVN, Ben B se trao doi vdri nhirng nguti chiu trach nhiem ye quan tri doanh nghiep cOa Ben A cac van de lien quan den viec hen hanh ye ket qua kigm toan, bao gam:

trach nhiem cOa Ben B theo cac CMKiTVN dg thqc hien ye (Ara ra 9 kign ve bao cao tai chinh (la &rot Ban Gidm d6c lep &raj sa giam sat cua nhCrng nguti chiu tech nhiem ve quan tri doanh nghiep dan vi Clucec kigm toan. Viec kigm toan khOng lam thay dói trach nhiem cOa Ban Giam Cf6c ve flitting nguti chiu tech nhiem ve quan tri doanh nghiep cOa clan vi duet kiern toan dei vai bao ciao tai chinh;

thieu ye pham vi ve thai gian kiern toan theo dui kien;

I. flitting phat hien quan tong cuOc kigm toan, bao gam: (1) nhen xet ye nhCeng nOi dung quan trqng ch lien quan den chat luting dim c6ng tac k6 toan tai Cang ty, bao gem cac chInh sach kA toan, utc tInh Ice toan, thuyet minh bao cao tai chinh; (2) nhirng kh6 khan dang kg, not' c6, ma Ben B gep phai trong qua trinh kigm toan; (3) nhOing sai sot chira Chau chinh, tit nhOing sai sot Ben B cho rang khOng dang kg; (4) flitting 9 kien bet (long vdti Ban Giarn d6c, neu ca, dO cho da duvc giai quyet thea clang hay khOng; va (5) flitting van de khac, neu c6, phat sinh ding viec kiem toan ma theo denh gia chuyen man la quan tong va c6 lien quan den nhCrng nguti chiu trach nhiem ve quan tri doanh nghiep cüa dan vi &rot kiern toan ve viec Om sat quy trinh lap bao cao tai chinh, bao gam nhOing van de quan tong c6 lien quan den cac ben lien quan cUa Gong ty;

nhCrng tutting hqp c6 anh den hinh thirc ye nOi dung cOa bao cao kigm toan; va

It- flitting giai trinh bang van ban yeti cau Ban Gam d6c cung cap va nhirng van de quan tang, nAu ca, phat sinh to, cang tat kiem toan dã duiqc thao luen, hoec trao clai qua van ban vai Ban Gam d6c;

Trong twang hgp Ben B nhen thay cac hanh vi khOng tuan the hoec nghi nger viec kh6ng tuan thO phap IL* va quy clinh bao gam cat hanh vi gian len, thl Ben B sé thong bao cho lanh 'Igo Ben A& cac cap pit hcp ye nhirng hanh vi nay. Neu nhen thay cac hanh vi gian len cr5 lien quan den Ban Gem clOc hoec nhan vien to vai tre quan tong trong kigm soat nOi IDO hoc nhCrng ca nhan khac me hanh vi gian len cua cac ca nhan nay c6 the clan den sai set tong yeu trong cac bao cao tai chinh, Ben B se bao cao trot tiep van de nay cho flitting nguti chiu trach nhiem ye quart tri doanh nqhiep cOa clan vi dace kigm toan. Ben B se trao dei vial flitting nut' chit' trach nhiem ve quart tri doanh nghiep cua dan vi duvc kigm toan ye nhCrng van de c6 lien quan den viec khOng tuan thit cac lust l va quy dinh, bao gam cat hanh vi gian len ma Ben B nhen thay trier khi diking kiting quan twig. Tuy nhien, Ben B se khOng trao dei cac van de khOng tuan thit tren, bao gam cac hanh vi gian len khi lust phap hoc quy dinh cam ben B lam vey;

Trao deg bang van ban ye cac thieu sot tong yeu trong cOng tac kiem soat nOi bO duct phat hien trong qua trinh kiern toan bao cao tai chfnh cüa Gong ty;

Trao d6i cac nhen xet (neu co the) ye cac kha nang tiet kiem hoc bien phap hoar] thien cOng tat kigm soat trong hopt dOng dm Ben A; va

Dam bao tinh dOc lep trong sir& theri gian hqp don.

DIEU 2: TRACK NH1EM VA QUYEN HAN CLIA CAC BEN (tier) then)

B. Quyon han

2.3 Ben A cb quyen:

You Su Ben B hoan thanh viec kiern toan va scat xet trong khoang thtri gian CIA thea thuan; va

Thanh 19 hop clang butt trial han trong trutng hop Ben B khong thirc hien dung theo yeu Su ma hai Ben da thog thuan, sau khi thanh toan cac khoan dao hpri va phai tra theo hop clang nay.

2.4 Ben B c6 quyen:

Yeti Su mg' ching ter va tai lieu CO lien quan, quyen tiep cn khiting hpn die cac nhan vier] va can 130 cue COng ty vá thoc hien cac the tvc cen thiet trong qua trinh thoc hien nhiem \iv kiem toan vá soat xet; va

Thanh 19 hop Citing tut thtri hpn trong twang hop Ben A khong thoc hien theo dung yeu chi.' ma hai ben clA thoa than.

DIEU 3: BAO MAT VA BAO V DO Lieu

3.1 Dam bao bi mat th6ng tin cho Ben A, kl-rang tiet 10 Se thong tin nay cho ben thir be neu kh6ng &roc so clang y caa Ben A, ngopi trir theo yeu ceu cua phap luat vá cac qui dinh CO lien quan, hoc trong tartmg hryp nhCrng thong tin nha ten cla &roc cac ca quan quanly Nha nutc ph& Nen rOng rai hoc da &roc Ben A cong nhan.

DIEU 4: BAO CAO

4.1 Khi kat thiic cang viec kiem toan, Ben B se cung cAp cho ben A tarn (8) b0 bao So kiem toan bAng tieng Anh va tam (8) b0 bao cao kiem toan !Deng tieng Viet de clinh kern vao bao cao tai chinh cüa COng ty;

Bac) So kiern toan se &roc lap bang van ban, gem cac nOi dung theo quy dinh cOa Luat kiem toan dec lap, Chun moc kiern toan Viet Nam sci 700, cac chuAn moc kiem toan va quy dinh phaply khac c6 lien quan;

4.2 Khi kat thOc cOng viec soat xet, Ben B se chuAn bi tam (8) b0 bao cáo soat xet bAng tieng Anh \la tam (8)1a0 bao cao scat kat bang tieng Viet de clinh kern vao bao cao tai chinh giCra nien (10 cOa COng ty;

Bac) So soat xet sO dutc lap bAng van ban, gem cac nOi dung theo quy dinh caa Luat kiem toan dOc lep, Chun moo kiem toan Viet Nam so ve hop 'Jong dich vy scat xet se 2410 - Soat xet theng tin tai chinh giCra nien dO do kiem toan vier' d0c lap caa dan vi thoc hien, cac chin moc kiern toan va quy dinh phap 19 khac c6 lien quan;

4.3 Vic nQp cac bao cao nay cho Se ca quan chive nang thuOc tech nhiem cOa Ben A;

DIEU 4: BAO CAO (tiep theo)

4.4 Ben A se cung cap cho Ben B xem xet cac ban in mu cOa bao cao thuttng nien hoc cac tai lieu ducc phat hanh ra c6ng chiing khac ma trong do c6 bao Geo tai chinh da cluct Ben B kiem toan va 9 leen kiem toan hoc ket luan scat xet cilia Ben B hoc de cap den viec Ben B dã kiern toan vá/hoc soat xet bao cao tai chfnh nay tuft khi cac tai lieu nay duct c6ng b6. Ban Clam d6c Ben A chiu tech nhiem chinh trong viec bao dam rang bao ea° thverng nien ve cac tai lieu duct phat hanh ra ding chCing khac khOng c6 cac th6ng tin kW/rig chinh xac. Ben B se xem xet bao cao thutrng nien va cac tai lieu ducc phat hanh ra cOng chOng khac de dam bao sy nhat quail giCra bao cao tai chinh thutng nien vdri cac thong tin c6 trong bao car) thirdyng nien va cac tai lieu phat hanh ra ding chung khac, cOng nhv xac dinh lieu bao cao tai chEnh va bao cao kiem toan hoc be° cao soat xet hoc bao cao ye ket qua thvc hien cac the tyc dã thea thuan trutt cila Ben B da duct trinh bay lei mOt each chfnh xac hay cht.ra. Neu Ben B phat hien bat ky sal sot hoc khOng nhat quart nao c6 the gay anh huting den bao coo tai chfnh dã ducc Ben B kiem ban, thi Ben B se thong bao cho Ban Giam diet Ben A va nhCrng ngutti chju trach nhiem ye quart tri doanh nghiep cua dun vi dvqc kiem toan met cach thfch hqp;

4.5 Bao cao kiern toan ye bac ctho tai chInh ye bao cao soat xet bao Geo tai chInh giCra nien Ai CIO/bao cad) thvc hien etc thi) tuc 85 th6a thuan trvdrc khOng (ludic phep ding be hoc tham chieu tol tren cac van ban dien ttl, ma khOng c6 sty chep thuan trutt cOa Ben B ye hInh thirc va hoen canh ma cac bao cao nay duct trinh bay hoc tham chieu tdri;

Trong twang hp Ben A muem trinh bay bao cao tai chinh (la ducc Ben B kiern toan va cac bac) cao cOa Bdn B dvdri hinh thin van ban dien ter, Ban Gam dec Ceng ty c6 trach nhiem cung cep cho Ben B mOt ban cOa van ban dien try de xem xet. Ben A se chlu tech nhiem ye viec trinh bay chinh xec bao cad) tai chit-1h da dinc kiern toan \fa bao cao cOa Ben B co lien quan. Ben A Sig c6 tech nhiem dam bao an toan va áp dung cac bier) phap kiem soat nharn dam bao tinh chinh xac cith thOng tin trong suet theri gian cang be. Cac trach nhiem nay cilia Ban Gam MSc C6ng ty cling ducc áp dung cho viec trinh bay bat ky thong tin thi chinh nao lien quan den &AG giai doen tai chinh Vireo day. Viec kiem tra he thong kiem soat nOi be dOi vdri viec trinh bay cac th6ng tin tai chfnh da duvc kiem toan va/hoc soat xet tren dja chi Internet cOa Ben A khong thuOc pharn vi cusec kiem toan va soat xet bao cao tai chInh; va

Neu Ben A Iva ch9n bac) cao tai chInh thuttng nien va etc thding tin tai chInh khac cho cding ty me bang phtrang tien diet) thi Ban Clam CI& Gong ty phai chju trach nhiem ye viec With bay chinh xac cac bao cao tai chfnh va bao cao cOa Ben B trong qua trInh cac tai lieu nay.

DIEU 5: GIA TRI HOP BONG VA PHU'O'NG THO'C THANH TOAN

5.1 Hai ben tang nat tang gia tri Hqp Ming nay ("Phi Dich vu") la 100.000.000 VND (beng mOt tram trieu citing Viet Nam). Chi tiet mire Phi Dich vu nhu, sau:

Ph( Dich vy (VND)

Soat xet bao cao tai chinh gitra nien di cho giai doan sau tang ket thtic ngay 30 tang 6 nam 2018 dm C6ng ty duct lep theo CMKTVN 40.000.000

II. Kern toan bao cao tai chinh cUa Cong ty cho nam tai chinh ket thee ngay 31 thang 12 nam 2018 duct lep theo CMKTVN

Tang Ong

Phi dich yy cOa chOng tel ding bao gem cac chi phi lien quan den viec sO, dyng cac citing cy k9 that kiem tan chuyen bit de cung cep Dich yy Kiern tan.

Ben B se tinh them thue gia tri gia tang theo rat 10% Ao mUc phi tren.

Met phi Dich vu tren dä bao gem cac khan chi phi phat sinh lien quan den yiec cung cep dich vy n6i tren bao gem chi phi lien lac, girl lovu pharn, in en, sao chyp thi lieu, c6ng cang, dich, di lei, ceng Lac phi ye cac chi phi cen thiet khac, neu c6, &rot ca hai ben tang nat.

Mot gia vat tinh Ye lich trinh kiem tan &rot Ben B xay dying dva tren cac yeti te trong do c6 ket qua sat xet so' be cac se sach chOng tis cue Ben A ye cac giai trinh ma Ben A da cung ap ye thy thuOc vao dO ho trq hciply tie phia Ben A. Neu gia dinh cOa Ben B ye cac van de nay ktiOng dung vai thvc te hoac neu diOu kin cue cac s6 sach chOng kr, mO,c CIO hqp tac, hoac c6 nang An de khac ngoai tam kiern sat hqpI9 và phai thqc hien them ac pan c6ng viec ngoai nang pan cong viec ma Ben B dçra yao d6 de vac tinh Phi Dich vu, khi d6 Ben B a the dieu chinh ye tang nat lei Phi Dich vu ye ngay hoar) tat ang yiec cly kien.

5.2 Ben B se phat hanh hOa clan cho Ben A theo lich trinh nhu, sau:

Soat xet Ki6m ban

VND Ting cOng

30% khi k9 Hop ding kiem tan nay 12.000.000 18.000.000 30.000.000 30% khi bAt cleu c6ng viec sat )(et/ kiem toan 12.000.000 18.000.000 30.000.000 40% khi phat hanh chinh tat 9 kien sat xet/ kiem tan 16.000.000 24.000.000 40.000.000

Tang cOng 40.000.000 60.000.000 100.000.000

5.3 Ben A se thanh than ac hOa dan do Ben B phat hanh trong yang 14 ngay kO Ur ngey nhen duct h6a clan do Ben B phat hanh. Ben B c6 guyen tinh hen lai phat sinh se tien qua hen nhumg chuth &roc thanh tan theo la' suet cho vay ngen han cue ngan hang thisang mei.

5.4 Ben B se phat henh haa clan cho Ben A theo cac th6ng tin nhu, sau:

60.000.000

100.000.000

1

Ten COng ty: Dia chi: Dia chi lien lac:

Nguti flan: Ma so thue:

Gong ty CO pan Dia ec Sacom KCN Bien Ha 1, P.An Binh, Bien Hoa, Bong Nai 178/6 Dutng D1, Phtrang 25, Quen Binh Thanh Thanh ph6 H6 Chi Minh Be He Thi Kim Thoa — KO tan tong al) 3601028125

061160 2• II

CÔNG TY TAACH NH0111011474

ERNST &YOUNG VIETNAM

uang Minh Pho ong Giam dOc

DIEU 5: GIA TR! HOP DONG VA PHLYCYNG THO'C THAN H TOAN (tiep theo)

5.5 Ben A se thanh toan Phi Dich vu divot quy dinh tai Dieu 5.1 vao tai khoan ngan hang cua Ben B theo dia chi sau:

Nguti thu !luting:

So tai khoan dOng Viet Nam: SO tai khoan 86 la M9:

tai: Dia chi ngan hang:

Swift Code:

Cong ty Trach nhiem Heal han Ernst & Young Viet Nam 001-771377-002 001-771377-101 Ngan hang TNHH MOt thanh vien HSBC Viet Nam Tea nhe Metropolitan, 235 Deng Kheti, Quan 1, Thanh phO HO Chi Minh, Viet Nam HSBCVNVX

DIEU 6: KE HOACH LAM VleC

6.1 Cac Ben thong nil& thut hien c6ng tac kiem toan/soat xet vá phat hanh Sao cao kiem

toan/soat xet vai cac mac th6i gian do kien nhu, sau:

Thoc hien soat xet bao cto tai chinh: Do thao bao cao soat xet: Bao cao soat xet chinh that: Kiem toan so, be: Kiem toan ket thec nam tai chinh: Do that) bao cao kiem toan: Bao cao kiem toan chinh thac:

Ngay 16 thang 7 narn 2018 Ngay 6 thang 8 nam 2018 Ngay 14 thang 8 nam 2018 Ngay 19 thong 11 nam 2018 Ngay 14 thang 1 nam 2019 NA/ 28 thang 2 nam 2019 Ngay 15 thang 3 nam 2019

DIEU 7: THO'l HAN VA HleU LVC HcfPOONG

7.1 Hop dOng nay c6 hieu loc ke tir ngay k9

7.2 Hop dOng nay to dOng &roc thanh 19 sau khi Ben A vá Ben B dã hoan thanh trach nhiern cüa rnoi ben.

7.3 Trong thdei gian thut hien Hop clang, neu c6 so kien moi nao phat sinh hoc c6 nhung quy dinh mei cOa Nha wen ye cang tac Ice toan va kiern toan &roc ban hanh lien quan den nOi dung Hop clang, thl hai ben se ban bac de sfra doi hop dOng (neu can thiet) cho phO hop ten tinh then dam bao quyenloicua hai ben va Ming quy dinh cOa phap luat hien hank

7.4 Hop (long nay &roc lap tai Thanh oho HO Chi Minh gem 4 (bon) ban: 2 (hai) ban Tieng Anh vá 2 (hai) ban Tieng Viet co gia tri nhu, nhau. Moi ben gill, met (1) ban Tieng Anh vá mOt (1) ban Tieng Viet.

E-

Dinh kern: Dec dieu khain va dieu kien chung cho dich vu kiem than va soat xet

10

CAC DIEU KHOAN VA DIEU KILN CHUNG CHO D!CH VU KIEM TOAN VA SOAT XET

M6i quan he dm chimq tôi d6i vaei qui( Cenci ty

ChUng t6i la rrit,t Cong ty Thanh vier) trong Mang luti cac c6ng ty Ernst & Young toan thu ("cac COng ty EY"), trong de m8i thanh vien la melt phap nhan rieng biet. Cac "chting ter, "cua chOng tOi" hoc "d6i tac cua chOng tor &rot a thp den trong cac (lieu khoan va dieu kien chung nay v61 nghia ft:mg Ong.

Cdc "COng ty" hoc "c0a Qu9 Gong ty"trong cac dieu khoan va dieu kien chung nay de cep den moi ben tham gia vac) thir hen kiem toan dinh kern nay (ngoai chOng t6i).

Chong tei c6 the k9 hqp dOng ydu cau cac Cong ty EY khac thvic hien met s6 phhn trong Djch vy ya Sc Ong ty nay se c6 the lam yiec trvc tiep vai qui C6ng ty. Tuy nhien, chi CO chOng tit,' se chju tech nhiem vOi qui Gong ty ye (cdc) Bao So, yiec thvc hien Djch \Ai ya cac nghia Y1,1 khac theo Them thuan nay.

Trach nhiern cue quit Conti ty

Qu9 C6ng ty phai chit' trach nhiem dam bao cac nhan vien cua qui Car-1g ty tuan thO veri cac nghia \Ai cOa qui Cong ty theo Th6a thuan nay.

Bao cao cüa charm toi

Quit C6ng ty khOng the can Cu' vao cac Bao tho khOng phai la ban chinh thCrc.

GiO1 han

Qu9 COing ty (va bat ct:r ben ba dirge cung thp Djch vv) khOng c6 quyen yeu cau chOng thi 136i thvting, theo hop thing hoc nghia vu dan sv, theo 14t hoc bang cach khac, bat k9 sé tien nao efOi vai cac kin that ye nhuan, der lieu hoac li the thtrang mai, hoc cac thiet hai khdc c6 Unh chat lien d61, ngeu nhien, gian tiep, mang firth xt) Opt hoc dac biet khac lien quan den cac khieu nai Oat sinh to' Them thuan nay hoc bang thch khac lien quan den Djch \to, bat ke kha nang xay ra ctia tan that hoac thiet hei da dvoc cny tinh hay khOng.

Qu9 COng ty (ye bat cir ben thir ba duct cung Sp Dich vu) khOng c6 quyen yeu get' chCing t6i bOi thvemg, theo hcyp dong hoc nghia vu dan sty, theo lust hoc bang cach khac, tong gia tri WM qua mirc phi dich vy thanh than thitc te cho cac Djch vv la nguyen nhan tryc trep gay ra ton that lien quan den cac khieu ‘nai phat sinh tit Th6a thuan nay hoac bang cach khac lien quan den cac Djch vv.

Neu chOng t6i chju trach nhiem veri qui C6ng ty (hoc v61 bat )' ben thir ba duct cung Øp Djch vv) theo Th6a thuan nay hoc bang cach khac lien quan den cac Djch vv, ye ten thet hoc thiet hai ma c6 nhOng ben khac cOng g6p phan gay ra, thl trach nhiem cua chOng tdi v61 qui COng ty la rieng re, khOng lien 561 vesi nhCrng ben khac, chi giai hen trong phan chia hop 19 dm chOng tOi trong tong ton filet Linen Net hal d6, va dtya ten so sanh mire dO gay ra ton thet ctla chting t6i vai mire dO gay ra ton that caa cac ben khac. Vic xac dinh phan tech nhiem Wang Ong cOa chnng t6i trong Them thuan nay khOng bi anh Wong bOii bat k9 trutng hop bei tit hoc gieti hen trach nhiem phap 19 cho nhirng ngtytei chiu trach nhiem khac da cluvc áp dat hoac thea thuan vao bet k9 theri diem nao.

411

viec xac dinh phan trach nhiem cQa chOng tai cOng khOng bi anh Wong 1361 viec thvc hien khieu npi hoac kilo khan trong viec thvc hien khieu nai CI& vai ngirtri CO trach nhiem khac, hoac nguti CO trach nhiem khac tip vong, giai the hoac pha san hoac viec nguti CO trach nhiem khac ngung khOng chiu tech nhiem ye ten that hoac thiet hai hoac bet k9 phan nao cua ten that hoOc thiet

Qui COng ty se tien hanh khieu nal hoac khi9i kien lien quan den Dich u hoac cac van de khac theo Thea thuan nay trong vong 2 nam lie YIP ngay hoan thanh Dien vv.

Cac glad han trong cac Muc 6 va 8 se khOng áp dung dOi voi ton that hoac thiet hai do gian Ian hoac hanh vi sai trai CO

do chOng t6i gay ra hoac bi luat phap hoac quy dinh nghe nghiep CO lien quan cern.

Qui Cong ty khOng CO guyen khieu nei hoac kh61 kien ye Dich vu hoac cac van de khac theo Thea thuan nay di vCri cac Gang ty EY khac, hoac nhe thau phy, thenh vier], co setting, giam dOc, nhan vien cap cao, che pilaf) hOn, dal dien chi) so' htru hoac nhan vien cOa chUng tOi hoac cOa cac Cong ty EY khac ("Nhan viol) cila Er). Qui Cong ty se chi khieu nal hoac kheyi kien chOng tel.

Trong pham vi luat phap va quy dinh nghe nghiep CO lien quan cho phep, qui COng ty se den bU cho chOng tOi, cat Gang ty EY khac va Nhan vien cifa EY doi veti mg' khieu nal dm ben ba (ke ca cong ty trong cling tap doan va luat sir cOa qui Cong ty) va cac nghia vu tai chinh, ten that, thiet hai, phi ton ve chi phi (bao gem cac chi phi or* 19 nOi b0 va ben ngoai de mot W019) CO lien quan don cac khieu nai nay ma chOng tOi phai chiu phat sinh to' hoac lien quan den Dich vu hoac Thoa thuan nay phat sinh to, bat k9 hanh vi giai trinh thieu trung thin, gian Ian hoac b6 sot nao ciia qui Gang ty, nhan vien hoac dei dien cila qui Cong ty.

Thay mat cho qui COng ty va cOng ty trong cOng tap doan cifa qui Cong ty, qui Gong ty mien trip chOng tOi, cac Gang ty EY khac va Nhan vien cua EY khOi moi khieu nal bOi thutng va cac vu kien king (goi chung la "Khieu nai") tiem tang hoac chiya dutc giai guyet ma qui Gong ty hoac cac c6ng ty trong cling tap doan cua qui Cong ty co the co lien quan cac Dich vu hoac Th6a thuan nay, nett cac Khieu nal ia ket qua ciia viec giai trinh thieu thing thin, hanh vi gian Ian hoac thieu set dm qui Cong ty, nhan vier' qui Cong ty hoac dal dien ctia qui C6ng ty.

Bac, mat

ChOng tOi tuan the cac chuen min nghe nghiep ye tinh bao mat va sir dung thong tin lien quan den qui Cong ty da dirot qui Cong ty hoac met ben the, ba thay mat qui COng ty cung cap cho cho chting tai ("Thong tin Khach hang") nifty &roc trinh bay trong Chuen rntyc dao dim nghe nghiep IFAC Mvc 140 va Chan mut dao dim nghe nghiep kO Wan, kiem toan Viet Nam, door, 140. Qui COng ty xac nhan rang Thong tin Khach hang khOng chCra cac thong tin la bf mat quOc gia. Neu Thong tin Khach hang cc) chira thang tin la bi mat quOc gia, guy COng ty se th6ng bao cho chOng tai bang van ban ye cac tai lieu CO ch0a bi mat quOc gia bao gem cac th6ng tin ye mot dO bao mat, ngay hieu lyc hoac ngay het hieu Ivc, v.v..

Qui COng ty va chOng tOi c6 guyen sir dung phirang tien then tir de trao dti hoac tilting tin va viec sir dung phvang tien dien to' nay khOng dutc coi là vi phpm nghia vy ye tinh bao mat.

Tit khi bi luat phap cam, chCing to' CO guyen tiet 10 Thong tin Khach hang cho cac COng ty EY khac, Nhan vien cua EY ve mOt ben cung cep dich vy thCr ba thay mat chiing tOi thu thap, sir dung, chuyen giao, trir hoac bang cach khac xi, 19 (goi chung la "X& 19") ThOng tin Khach hang nhieu khu vvc lanh the ma cac dal tilting nay CO hoat dOng de to dieu kien cho viec thvc hien Dich vu \raffia tuan thU vol cac quy dinh phap luat, kiem tra cac anh hutng den tinh dc)c lap, hoac nham mvc dfch quan 19 chat lung, rOi ro hoac Ice toan tai chfnh va/hoac cung cap cac dich vu he tro mang tinh chat hanh

chfnh (goi chung là "Myc dich Xer 19"). Ching tdi se chju trach nhiem ye viec bao mat cdc Th6ng tin Khach hang.

Trong phpm vi khong lam anh twang dendieu kien ten va trey khi luat phap cam, nail cac cOng ty EY khac va/hoac nhan vien dm EY 16 dpi 19 thu:e ctia qu9 C6ng ty, qu9 C6ng ty cling 9 rang chOng tOi CO the thong baa Th6ng tin Khach hang cho cac cOng ty EY nay va/hoac nhan vier) cOa EY de tao dieu kien thuan loi cho viec thoc hien cac djch vu nhu, met dal 19 thue.

Qu9 COng ty don 9 rang, neu ca quan chirc nang hoac ca quan quan 19 nha woe c6 them quyen ye giam sat hopt dOng kiem than yeti cau hoac ra lenh cho chOng tOi cung cap thong tin hoac tai lieu trong ho so' cOa chOng tOi c6 lien quan den cac van de cOa qu9 Ceng ty, ke ca giay ba lam viec cUa chOng tOi hoac kat qua lam viec khac, thi chiing tai CO the cung cap cac tai lieu nay cho co' quan chirc nang hoac ca quan quan 19 nha nutc CO them quyen. Trey khi bj 1St phap cam, chOng UN se th6ng boo cho guy Ceng ty ve yeu Su hoac lenh cung Sp cac theng tin nay.

Trong phpm vi luat hien hanh cho phep, qu9 COng ty dam bao tat a cac cong ty con va cong ty trong cOng tap doan nut ngoai cüa qu9 COng ty ma cac bao cao tai chinh cüa cac cong ty nay &roc hop nhat trong cac bao cao tai chinh hop nhat cOa qu9 Gong ty cho phep chiing tOi cung cap, theo yeu cau ca quan chirc nang hoac ca quan c6 tham quyen, cac tai lieu hoac thong tin ma cac cong ty kiem toan nut ngoai, nguti cOng tac hoac chting tOi cla thu thap trong qua trinh thoc hien Djch vv.

Bao ye Mr lieu

Phvc vu Myc dich Xi) 19 nhu, da de cap trong mvc 14, chiing tai va cac C6ng ty EY khac, Nhan vier' cOa EY va ben thir ba cung cap dich vv thay mat chting tOi c6 the Xi) 19 ThOng tin Kith hang c6 lien quan cac ca nhan cv the ("Da, Hau CA nhan"). Chung toi CO the Xi) 19 DO, lieu Ca nhan nhieu khu voc lanh the ma chOng ten va cac Ceng ty EY khac, Nhan vien cOa EY va ben thir ba cung Sp dich vv thay met chiing tOi c6 hoat dOng (cac van phong cOa EY dut liet ke tai www.ey.com). Ching tOi se Xi) 19 DO, lieu Ca nhan phO hop vai 1St phap va cac quy dinh nghe nghiep CO lien quan. Chung tOi se yeu cau bat ky nha cung cap dich vy thay mat chOng t6i 19 DO, lieu Ca nhan tuan the cac quy dinh nhir ten.

Qu9 Cong ty dam bao rang qu9 Gang ty ettrqc phep cung cap DO, lieu Ca nhan cho chiing tai lien quan den viec thoc hien Djch vv, va rang DO, lieu Ca nhan cung Sp cho chOng tai da dut x& 19 phO hop vai luat phap c6 lien quan.

Thu hilt hoac tuy6n dung nhan vien cua EY

Tinh dOc lap dm cac kiem toan vier' cOa chOng tei c6 the bj anh hulang net' quy Cang ty thu hut hoac tuyen dung nhan vien cOa EY lam viec cho minh. Dieu nay c6 the lam viec cung Sp Dich vu bj trl hoan hoac khien chOng tOi phai cham dirt viec cung Sp dich vv. Trong thai hpn cOa Thea thuan nay va trong khoang thai gian 12 thang sau khi cham dirt Thea thuan, qu9 Cang ty se khong vi bat k9 19 do gi va khi kh6ng c6 chap thuan trot bang van ban cOa chOng tOi, tien hanh twang lacing de tuyen dung hoac GO cir vac) vf tri Ban Gam dee cOa Cang ty hoac cht),c vu giam sat bao So tai chfnh, hoac thue hoac be nhiem vao Ban Gam dee hoac chirc vu giarn sat bao

chinh del wfti, bat ar nhan vien chuyen nghiep cOa EY hoac cOa Gong ty EY khac Gang hoac da tryc trap hoac gian trap tham gia thoc hien Djch vv cho nam tai chinh hien hanh hoac trutc de. Ngu,tri co vai tra Om sat So coo tai chinh là nguti CO anh hoeing hoac & vi tri c6 the gay anh hoeing den bac) cao tai chinh va nguti lap cac bao cao tai chinh.

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Phi va chi phi noi chunq

20 Qu9 C6ng ty se thanh toan phi clich vo chuyen m6n ve chi phi cu the lien quan den Dich vv nhu, &roc neu tai Thu, hen Kiem toen. Qu9 Gang ty cOng se bOi hoen cho chimg t6i nhirng chi phi hop 19 khac phet sinh khi thtyc hien Dich vv. Phi djch %RI cea chang tai khang bao gem thue hoc chi phi tuang tv, tang nhir khong bao gem 10 phi the tvc, thue va thue xuat nhap khau ap dog cho Dich vv. Qu9 Cang ty se chiu tMch nhiem thanh toan toan be cac khoan thue nay (ngoei trip cac khoan thue tfnh ten thu nhap cOa cheng t6i nOi chung).

Neu chang t6i phai cung cap th6ng tin, nhan vier) lam bang chang dói vol Dich \iv hoac Th6a thuan nay theo quy dinh cea IL* phap hien hanh, cac the tvc pile 19 hoac yeti thu cea Chfnh phe, thl guy COng ty phai bei hoar' cho cheng tOi thy:A gian ye chi phi dich vt,t chuyen m6n (Ice ca chi phi phap 19 nOi be va ben ngoai & mat hop 19) da phat sinh de dap Ong cac yeu thu nay, trir khi chimg Ceti la met ben trong \RI kien hoac dOi ttrong dieu tra

Bit kith khang

Qu9 COng ty hoc chOng bi se kh6ng chiu trach nhiem ye viec vi pharn Them thuan nay (khang bao gem nghTa \co thanh toan) do cac tratang hop ngoai tam kiem sodt hop 19 cea guy Gang ty hoc cea chOng

Theri han va cham dirt thda thuan

Them ththn nay ap dung cho Dich vu &roc thtyc hien (Ice ca trot ngay icy Th6a thuan nay).

Thee thuen nay se charn dirt vao ngay hoan tat Dich vg. Chang tei c6 the cham dirt Them thuan nay hoc met Dich vv nhat elinh ngay khi thang bao bang van ban cho guy Cang ty, neu chting, tai xac dinh dut met cach hop 19 rang chOng tei khang the trap tyc cung cap cac Dich vu theo luat phap hoac nghTa vy nghe nghiep c6 lien quan.

Quy C6ng ty se thanh toan the chimg t6i tat ca thc c6ng viec doe dang, cac Dich \co dã thtyc hien ve cac chi phi de Oat sinh cho den va bao gem ngay viec cheat dirt Them thuan nay c6 hieu Va. Viec thanh toan se thvb hien trong yang 14 ngayl ke tir ngay nhan &rob h6a dan cOa cac so tien ten.

Ludt Dieu chinh va gin] quvit tranh chip

Them thuan nay ve bat ky van de hoc nghTa tiv ngoei hop (long phat sinh lien quan Them ththn hoac cac Dich \iv nay se ducyc dieu chinh và giai thfch theo luat cita nut Ceng hOa xa hai Chu nghla Viet Nam.

Trong twang hcyp CO tranh chap lien quan den Pah vu hay Flop cling nay, cac ben se c6 gang giai guy& theng qua thuang luong trong yang 30 ngay ke ngay met ben nhan clut thong bao cQa ben can lei ye sv, kien gay tranh chap. Cat tranh chap kh6ng duvc hda giai sau theri gian nay se dut giai quyet tai Trung tam Trong tai Quec te Viet Nam (VIAC) va theo quy tac t6 twig tong tai cQa VIAC. Quyet dinh dm tong tai to hieu loc ngay va c6 tfnh rang buec yeti thc ben. Viec xat xi) se &roc thvb hien bang hang Anh ve tai Viet Nam.

Cac diau khoan khfic

Them thuan nay la toan be them thuan giCra qui COng ty va &Ong tei ye thc Dich vv va nhCrng van de khac trong pharn vi dieu chinh cOa Them thuan nay, va thay the Mt ca nhirng them thuan, hieu biet va giai trinh trot do, ke ca bet k9 them thuan bac mat da clut chap thuan tut d6.

Ca hai ben c6 quyen ky }Mt Thea thuan nay (bao gem Thu, hen kiem ban), ve bet cir dieu chinh nao dei v61 Them thuan nay bang cac phirang tien dien te, va moi ben c6 the k9 met ban khac nhau cea ding met van ban. Cac dieu chinh Them thuan nay va Thu hen kiem toan phai dut ca hai ben phai ding 9 bang van ban.

*r-

1 Revise following the credit term stated in the contract

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Mei ben xac nhen la nguti k9 Thee thuen nay \fa bet ki Thu, hgn kiem toan nao là guti CO quyen ky ket Th6a thuan, va CO quyen rang buec me:3i ben yeti cac diet! khoan. Qu9 COng ty xac nhan reng bat k9 cony ty trong cung tap doan nao ctia qu9 Cong ty hoac cac ben khac duct cung cap Djch vy se buec phai tuan thii cac dieu khoan tha Th6a thuan nay va Thu, hen kiem toan.

ChOng tei yen CO quyen so' hteu dOi vol cac giey ta lam viec duvc chuAn bj trong qua trinh cung cap cac Djch vy.

Khong met ben nao duvc chuyen nhuvng quyen, nghia vy hoc yeu cau tha chOng t6i theo Thad thuan nay.

Neu bat k9 dieu khoan nao cüa Th6a thuan nay (toan be hoc met phan) duvc xem 16 bat hep phap, kheing c6 hieu lçvc hoc kr:Ong the thy,c hien, thi cac dieu khoan khac se vAn con day du hieu

Neu CO bat k9 mau thuAn nao giDa thc dieu khoan trong thc phan khac nhau cue Thad thuan nay, thl the, ty, xem xet cac phan de se c6 tien nhu, sau: khi dIFCIC thea thuan khac bang van ban): (a) Thu, hen Kiem toan (b) cac Dieu khoan va Dieu kien Chung nay, va (c) cac phy lyc khac the Thea thuan nay.

ChOng ted c6 the sir dyng ceng khai ten tha qu9 Gong ty khi dé cap den qu9 COng ty vOi by catch la khach hanp cue chOng tal i nhu,ng chOng teii chi de cap den qu9 Ceng ty khi noi ye cac Djch vy khi c6ng chOng deu Wet cheng to' dang cung cap (hoec dã cung cap) cdc Djch vy nay.

Trong qua trinh lam viec tel qu9 Cang ty, chOng to' se duvc cung cep quyen truy cop vao Internet thong qua he thong mang nal be cua Qu9 cOng ty de ket nOi vei he thong cue chOng t6i.

Cac gidti hen tO, Myc 5 den Myc 8, Myc 10, Myc 11, 14 va 17 nay nhhm myc dich bao vØ quyen lqi cho cac COng ty EY khac ve tat ca Nhan vien cua EY la nhOng chi) the c6 quyen yeu thu thyt hien cac gieti han d6.

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