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C-audit program

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32 views

C-audit program

Uploaded by

rizwan.rasg
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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CAPITAL, RESERVES, DEBENTURES, MINUTES AND STATUTORY

DOCUMENTS
C-1 Lead Schedule

C-2 Matters for the Attention of Manager

C-3 Authorised, Issued, Subscribed and Paid-up Share Capital

C-3.1 Audit Programme


C-3.2 Notes and queries
C-3.x Schedules and workings

C-4 Reserves

C-4.1 Audit Programme


C-4.2 Notes and queries
C-4.x Schedules and workings

C-5 Share Deposit Money

C-5.1 Audit Programme


C-5.2 Notes and queries
C-5.x Schedules and workings

C-6 Records of Important Minutes and Statutory Documents

C-7 Documents Filed with the Authority

C-8 Accounting Policy–Update/Disclosure

C-9 List of Schedules


Riaz Ahmad, Saqib, Gohar & Company
(Chartered Accountants)
C-2
Client: Certification Services Pakisan (Pvt) Ltd Prepared by: Azeem
Date : Nov 12, 2019
Year ended: June 30,2019 Reviewed by: _________

MATTERS FOR THE ATTENTION OF MANAGER

S.NO. REVIEW NOTES W.P REF. CLEARED BY


Riaz Ahmad, Saqib, Gohar & Company C-3
(Chartered Accountants)

Client: Certification Services Pakisan (Pvt) Ltd Prepared by: Azeem


Year ended: June 30,2019 Date : Nov 12, 2019
Audit Area: Share Capital Reviewed by: _________

Audit
S. No. Audit Procedures AssertionPerformed byReference
Check the number of shares and Addressed
amount of authorized share
capital from memorandum of
association. If there is any
alteration from last year, then Existence/
obtain a copy of board resolution Ownership/
1
and altered copy of Completene
memorandum of association. If ss
there is no alteration, then check
the same from our prior year’s
working papers.
Check the number of shares and
amount of issued, subscribed and Existence/
paid-up share capital from:- Ownership/
2
Completene
(a) Memorandum of association ss
(b) Form ‘A’
Existence/
For shares issued for cash, check Completene
3 the entries in bank statement ss
For shares issued for
Existence/
consideration other than cash,
Ownership/
4 check the amount of
Completene
consideration with supporting
ss
documents.
For shares issued as bonus
shares
(a) :-
Check board resolution.
5 (b) Check member’s register to Existence
ensure that changes have been
made in number of shares of
each
Agreemember.
the amount of share Completene
6
capital with the general ledger. ss
Check that member’s register
7 has been properly maintained asCompleteness
required by the Companies
Ordinance,
Determine that1984.disclosures have
been made in accordance with Presentatio
8 the requirements of Companies n/
Ordinance, 1984 and relevant Disclosure
accounting pronouncements.
Riaz Ahmad, Saqib, Gohar & Company
(Chartered Accountants)
C-3.2
Client:_________ Prepared by: _________
Date :
Year ended: June 30, 2014 Reviewed by: _________

NOTES AND QUERIES

S.NO. REVIEW NOTES W.P REF. CLEARED BY


Riaz Ahmad, Saqib, Gohar & Company C-4
(Chartered Accountants)

Client: Certification Services Pakisan (Pvt) Ltd Prepared by: Azeem


Year ended: June 30,2019 Date : Nov 12, 2019
Audit Area: Reserves Reviewed by: _________

Audit
S. No. Audit Procedures Assertion Performed byReference
Addressed
Trace opening balances from last
1 year’s audited financial Completenes
statements and general ledger. s
Existence/
Obtain board resolutions for Ownership/
2 transfers made during the year.
Completenes
Check that any statutory s
3 requirements for creating any Ownership
specific reserve have been
Check
fulfilled.that profits have been
distributed only out of revenue
4 reserves i.e. not out of capital Ownership
reserves.
Agree the amount of share Completenes
5
capital with the general ledger. s
Determine that disclosures have
been made in accordance with
6 the requirements of Companies Presentation/
Ordinance, 1984 and relevant Disclosure
accounting pronouncements.

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