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Audit Checklist

The audit checklist requests documentation for the period ended 2019 including minutes of board meetings discussing key money payments, related party transactions, director remuneration, and financial statement approval. It also requests trial balances, general ledgers, bank statements, invoices, payroll reports, accounts payable/receivable ledgers, and documents related to grants, fixed assets, deposits, advances, and related party transactions.

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Ehab Tarek
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83 views

Audit Checklist

The audit checklist requests documentation for the period ended 2019 including minutes of board meetings discussing key money payments, related party transactions, director remuneration, and financial statement approval. It also requests trial balances, general ledgers, bank statements, invoices, payroll reports, accounts payable/receivable ledgers, and documents related to grants, fixed assets, deposits, advances, and related party transactions.

Uploaded by

Ehab Tarek
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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AUDIT CHECKLIST FOR THE PERIOD ENDED 2019

REQUESTED BY

AUDITOR

REVIEWE ATTACHE
INFORMATION
D D

CR. Copy.

Memorandum Of Association and any later amendments.

List of board of directors for the fiscal year.

Minutes of meetings of the board of directors, including discussing and approving on "Key-Money payment, Related parties
transactions occurred during the year, Directors' remunerations and benefits, Implementing IFRS 16 for the purpose of increasing
governance over lease, and approving the audited financial statements for the period ended 31st December 2019.

Rental agreement registered at EWA, and payments evidence.

Key-money side agreement along with the method and prove of payment.

Year-end trial balance and financial statements.

General ledger.

Ahli United Bank statement for the period ended 31st December 2019.

Bank reconciliation should have a complete list of outstanding checks with check number, date, and amount.

Grant agreements "TAMKEEN" for those grants obtained during the period ended 31st December 2019.

Invoices copies of all fixed assets additions and software during the period ended 31st December 2019.

EWA refundable deposit.

List of staff advances on 31st December 2019.

Partners' Current Account ledgers for the period ended 31st December 2019.

Shareholders' remunerations, salaries and benefits during the period ended 31st December 2019.

Monthly payroll report, Issued during including Doctors' profit share the period ended 31st December 2019.

Detail of legal and professional fees paid, with the name of the professional body used throughout the period.

List of grant funds received and receivable, including grant award numbers and funding sources. Extended physical inventory of
items held for resale.

List of year-end accounts payable and accrued expenses.

Sales Ledger for the whole period.

Cost of sales ledger for the whole period.

Petty cash ledger with supporting documents.


Related parties transactions ledgers, nature of transactions and supporting documents.

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