b.a audit.docx

8/10/2019 B.A AUDIT.docx

1/23

AUDIT PROGRAM FOR CASH AND CASH EQUIVALENTS

Company Name: AMNP Company

Balane S!ee" #a"e: Deem$e% &1' ()1*

AUDIT OB+ECTIVES

A, De"e%m-ne "!a" all a.! "%an.a"-on. an# ao/n" $alane. "!a" .!o/l#$e p%e.en"e# !a0e $een -nl/#e# -n "!e nan-al ."a"emen".

B, De"e%m-ne "!e e2-."ene o3 a.! a" a 4-0en #a"eC, En./%e "!a" "!e ompany !a. "!e %-4!" "o "!e a.!D, De"e%m-ne -3 "!e a.! $elon4. "o "!e ompany a" "!e yea%5en# #a"eE, En./%e "!a" "!e $alane. o3 a.! a%e o%%e"ly #-.lo.e -n "!e nan-al

."a"emen"

AUDIT PROCEDURES DONE

B6

DATE 78P REF,

1, Re9/e." 3o% on%ma"-on -../e# "o

%ele0an" $an., I" .!o/l# $e -../e# on

a/#-"o%;. le""e%!ea# an# .en" "o all

$an.

(, Re9/e." #e"a-l. o3 $alane. an# o"!e%

-n3o%ma"-on 3o% %e9/e." "o $e p%e-.e

&, P%e-.e -n3o%ma"-on m/." $e .o/4!"

a, Balane. #/e "o o% 3%om "!e $an'

"!e le""e% may 4-0e "!e ao/n"

n/m$e%' #e.%-p"-on an# /%%eny'

an# .!o/l# %e9/e." -n3o%ma"-on an#

ao/n". lo.e# #/%-n4 "!e pe%-o#,$, Colla"e%al 4-0en o% %ee-0e#'


2/23

ma"/%-"y an# -n"e%e." "e%m.' /n/.e#

3a-l-"-e.' l-ne. o3 %e#-" an# any

%-4!". o3 o=.e" o% o"!e% %-4!".,, Te%m. an# %epaymen". on#-"-on. o3

loan an# o0e%#%a3".,#, Con"-n4en" l-a$-l-"-e. ./! a. $-ll.'

aep"ane' 4/a%an"ee.' an#

en#o%.emen".,e, A..e" %ep/%!a.e an# %e.ale

a4%eemen". an# op"-on.,3, Fo%


3/23

- Recalculated w/o/e - Recalculated respective to FX amount - Agreed to /L w/o/e! - Re"er to #/$ L-%&& "or "urt'er details

( - As t'e recalculated di""erence )elow posting

scope* p/"/i

+ased on t'e procedures per"ormed and t'e results o)tained, it is in m opinion t'at t'e

o).ectives listed in t'is audit program 'ave )een ac'ieved*

$er"ormed ) 0ate

Reviewed and approved ) 0ate

1onclusions:

1omments:

AUDIT PROGRAM FOR ACCOUNTS RECEIVABLES



AUDIT OB+ECTIVES

A, Ao/n". %ee-0a$le a%e a/"!en"- o$l-4a"-on. o


4/23


B6

DATE 78P REF,

1, A4%ee "!e $alane 3%om "!e -n#-0-#/al

.ale. le#4e% ao/n" "o "!e a4e#

%ee-0a$le.; l-."-n4 an# 0-e 0e%.a

(, T%ae a .ample o3 .!-pp-n4

#o/men"a"-on "o .ale. -n0o-e. an# -n"o

"!e .ale. an# %ee-0a$le. le#4e%

&, Comple"e "!e #-.lo./%e !el-." "oen./%e "!a" all "!e #-.lo./%e. %ele0an"

"o %ee-0a$le. !a0e $een ma#e

>, Re0-e< #e"a-le# ."a"emen" o3 nan-al

po.-"-on "o en./%e all l-ely p%epaymen".

!a0e $een -nl/#e#a, E2am-ne "!e /."ome%;. ao/n" "o

on%m "!e-% 0al-#-"y$, E2am-ne /n#e%ly-n4 #o/men"a"-on

, E2am-ne -n0o-e. %ema-n-n4 /npa-#a3"e% ./$.e9/en" one. !a0e $een

pa-#

*, Re0-e< "!e %ea.ona$lene.. o3 "!e

allo


5/23

?, E2am-ne /."ome% ao/n". an#

ompa%e "o "!e p%e0-o/. yea%;. $alane

@, Tae a .ample o3 .ale. -n0o-e.

a, ompa%e p%-e. an# "e%m. "o "!ea/"!o%-e# p%-e l-." an# "e%m.

$, %eal/la"e #-.o/n". "o en./%e "!ey

!a0e $een p%ope%ly al/la"e# an#

appl-e#

, Re0-e< 3o% /n#e%."an#a$-l-"y "!e no"e.

%ele0an" "o %ee-0a$le. -n "!e #%a3"

nan-al ."a"emen"

, Rea# "!e #-.lo./%e no"e. "o en./%e "!e

-n3o%ma"-on -. a/%a"e



$er"ormed ) 0ate


1onclusions:

1omments:

Tick Mark Legend: - Recalculated w/o/e - Recalculated respective to FX amount - Agreed to /L w/o/e! - Re"er to #/$ L-%&& "or "urt'er details


scope* p/"/i


6/23

AUDIT PROGRAM FOR INVENTORIES



AUDIT OB+ECTIVES

A, En./%e "!a" %eo%#e# p/%!a.e. an# .ale. %ep%e.en". -n0en"o%-e. $%o/4!"

an# .ol#B, In0en"o%-e. on "!e S"a"emen" o3 F-nan-al Po.-"-on %ep%e.en" p!y.-ally

e2-."C, All p/%!a.e. an# .ale. a%e %eo%#e# -n "!e o%%e" pe%-o#D, All -n0en"o%y a" yea% en# -. -nl/#e# -n "!e S"a"emen" o3 F-nan-al

Po.-"-onE, T!e en"-"y !a. "!e %-4!". "o -n0en"o%y %eo%#e# -n "!e pe%-o# a" "!e yea%

en#

F, Co.". a%e a/%a"ely #e"e%m-ne# -n ao%#ane


7/23

"!-%# pa%"y an# ma"! "o 4ene%al

le#4e%

&, Re0-e< "!e -n0en"o%y l-."-n4 "o en./%e -"

-. ma"!ema"-ally o%%e"

>, A4%ee "!e 0al/a"-on o3 %a< ma"e%-al. "o

-n0o-e an# p%-e l-."

*, In9/-%e o3 mana4emen" any o$.ole"e

-n0en"o%y "!a" .!o/l# $e


8/23

1onclusions:

1omments:

AUDIT PROGRAM FOR PROPERTY, PLANT AND

EQUIPMENT



AUDIT OB+ECTIVES


9/23

A, P%ope%"y' plan"' an# e9/-pmen" %ee"e# -n "!e ao/n". %ep%e.en" a

omple"e l-."-n4 o3 ap-"al-e o." o3 a..e". p/%!a.e#' on."%/"e# o%

lea.e# $y "!e ompany,B, P%ope%"y' plan"' an# e9/-pmen" -. 0al/e# a" o." -n ao%#ane


10/23

(, Re0-e< "!e $alane. 3o% %ea.ona$lene..

&, Te." ma"!ema"-al a/%ay o3 "!eanaly.-.

>, E2am-ne #o/men"a"-on an# %eon-le#e"a-l %eo%#a, e2am-ne #o/men"a"-on "!a"

./ppo%". p%ope%"y' plan" an#e9/-pmen" a##-"-on.,

$, E2am-ne #o/men"a"-on "!a"./ppo%". a..e" #-.po.al. an# %ela"e#a#/."men". "o a/m/la"e##ep%e-a"-on

, Reon-le "!e analy.-. "o #e"a-le#

%eo%#. o3 p%ope%"y' plan" an#e9/-pmen"

*, De"e%m-ne

, I#en"-3y 3/lly #ep%e-a"e# a..e". a%%-e#-n "!e p%ope%"y %eo%#.

, Re0-e< -n"e%e." ap-"al-a"-on

a, E2am-ne ./ppo%"-n4 #o/men"a"-on3o% -n"e%e." ap-"al-e# #/%-n4 "!epe%-o#

$, In9/-%e o3 mana4emen" %e4a%#-n4"!e e2-."ene o3 any ap-"al p%oe"."!a" %e9/-%e a pe%-o# o3 p%epa%a"-on$e3o%e $e-n4 %ea#y 3o% "!e-% -n"en#e#


11/23

/.e,



$er"ormed ) 0ate


1onclusions:

1omments:



scope* p/"/i


12/23

AUDIT PROGRAM FOR PREPAID' DEFERRED CHARGES'INTANGIBLES' AND OTHER ASSETS,



AUDIT OB+ECTIVES
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13/23

A, P%epa-#.' #e3e%%e# !a%4e.' -n"an4-$le.' an# o"!e% a..e". %ep%e.en" a

omple"e l-."-n4 o3 "!e ompany;. o.". "!a" a%e alloa$le "o 3/"/%e

pe%-o#. an# "!a" an %ea.ona$ly $e e2pe"e# "o $e %eal-e# "!%o/4!

3/"/%e ope%a"-on. o% o"!e%


14/23

-mpa-%men"

4, P%ope%ly la..-3y /%%en" 3%om non5

/%%en" a..e"., S/mma%-e any

-n3o%ma"-on nee#e# "o #-.lo.e

4oo#

po..-$le' ompa%e a.!

./%%en#e% 0al/e. "o 0al/a"-on

"a$le. -n "!e pol-y,

In9/-%e -3 "!e%e a%e any pol-y

loan. a4a-n." a.! ./%%en#e%

0al/e., I3 "!e%e a%e loan.'

on.-#e%

$een app%op%-a"ely ao/n"e#

3o%,

Con.-#e% on%m-n4 "!e /%%en"

."a"/. o3 l-3e -n./%ane pol--e.,

, De"e%m-ne "!e p%ope% #e.%-p"-on

an# la..-a"-on $e"


15/23

+ased on t'e procedures per"ormed and t'e

results o)tained, it is in m opinion t'at t'e o).ectives listed in t'is audit program 'ave )een

ac'ieved*

$er"ormed ) 0ate


1onclusions:

1omments:

AUDIT PROGRAM FOR ACCOUNTS PAYABLE



AUDIT OB+ECTIVES

A, En./%e "!a" ao/n". paya$le %ee"e# -n "!e $alane .!ee" %ep%e.en"

a/"!en"- o$l-4a"-on. o3 "!e en"-"y

B, En./%e "!a" ao/n". paya$le amo/n". a4%ee


16/23


B6

DATE 78P REF,

1, P%epa%e o% o$"a-n 3%om "!e l-en" a

l-."-n4 o3 "%a#e ao/n". a. o3 "!e

$alane .!ee" #a"e

a, Te." "!e a%-"!me"-al a/%ay o3 "!e

l-."-n4 an# %eon-le "!e "o"al

$alane. "o "!e 4ene%al le#4e%$, Re0-e< "!e l-."-n4 3o% la%4e #e$-"

$alane. an# #e"e%m-ne "!e-%

na"/%e, Re0-e< "!e l-."-n4 3o% %ela"e#5pa%"y

"%an.a"-on. an#' -3 amo/n". a%e

ma"e%-al' .e4%e4a"e 3%om "%a#eao/n". paya$le "o %ela"e#5pa%"y

ao/n". paya$le -n "!e nan-al

."a"emen".,#, Re0-e< "!e ao/n". paya$le l-."-n4

3o% pa." #/e(, Con.-#e% on%m-n4 ao/n". paya$le

a. o3 "!e $alane5.!ee" #a"e,

a, I#en"-3y "!e mao% ./ppl-e%. o3

4oo#. o% .e%0-e. "o

on%ma"-on %e9/e.". .!o/l# $e

.en",$, Ma-n"a-n on"%ol o3 an# ma-l "!e

on%ma"-on %e9/e.".,, 7!en on%ma"-on %epl-e. a%e

%ee-0e#' p%epa%e a


17/23

#, Pe%3o%m al"e%na"-0e p%oe#/%e. on

on%ma"-on %e9/e.". no" %e"/%ne#e, Pe%3o%m a .ea%! 3o% /n%eo%#e#

l-a$-l-"-e. o0e%-n4 "!e pe%-o# 3%om

"!e $alane5.!ee" #a"e Re0-e< "!e a.! #-.$/%.emen".

o/%nal 3o% all paymen".,

O$"a-n 3%om "!e l-en" "!e le. 3o%

all /np%oe..e# -n0o-e. an#

#e"e%m-ne

amo/n" -. p%ope%ly -nl/#e# o%

e2l/#e# 3%om ao/n". paya$le

a. o3 "!e $alane .!ee" #a"e,

A. "!e l-en";. ao/n"-n4

pe%.onnel a$o/" "!e-% no, In a.e o3 %-. o3 3%a/#:

a, Sen# on%ma"-on. "o 0en#o%.

%e9/e."-n4 "!em "o 3/%n-.!

-n3o%ma"-on ./! a. paymen" "e%m.'

paymen" !-."o%-e.,$, Ma"! 0en#o% name. an# a##%e..e.

pe% -n0o-e.


18/23

$, De"e%m-ne "!a" "!e 3a-% 0al/e

amo/n". a%e ./ppo%"e# $y "!e

/n#e%ly-n4 #o/men"a"-on, De"e%m-ne "!a" "!e me"!o# o3

e."-ma"-on an# .-4n-an"

a../mp"-on. /.e# a%e p%ope%ly

#-.lo.e#



$er"ormed ) 0ate


1onclusions:

1omments:



scope* p/"/i


19/23

AUDIT PROGRAM FOR EQUITY



AUDIT OB+ECTIVES

A, All "!e e9/-"y ao/n". on "!e $alane .!ee" a%e app%op%-a"ely

a/"!o%-e# an# -../e#B, To en./%e "!a" all !an4e. "o e9/-"y ao/n". -nl/#-n4 "%an.3e% "o

%e.e%0e an# #-0-#en#. !a0e $een ao/n"e# 3o% -n "!e $oo. o3 "!e

ompany on a "-mely $a.-.C, To en./%e "!a" all e9/-"y ao/n". a%e ."a"e# on "!e $alane .!ee" a"

"!e app%op%-a"e amo/n".D, To en./%e "!a" all e9/-"y ao/n". !a0e $een p%e.en"e#' la..-e# an#

#-.lo.e# -n "!e nan-al ."a"emen".AUDIT PROCEDURES DONE

B6

DATE 78P REF,

1, Te." e9/-"y $alane.a. O$"a-n a .!e#/le o3 all e9/-"y

ao/n". .!o


20/23

c. Te." en"%-e. "o %e"a-ne# ea%n-n4.

o"!e% "!an 3%om ne" -nome'

#-0-#en#.' an# "%ea./%y .!a%e.,d. E2am-ne #o/men". ./ppo%"-n4

"%ea./%y .!a%e. "%an.a"-on. #/%-n4

"!e pe%-o#,e. E2am-ne .!e#/le o3 .!a%e. o


21/23

, De"e%m-ne "!a" any .!a%e. op"-on.'


22/23

a..o-a"e#


23/23



$er"ormed ) 0ate


1onclusions:

1omments:



scope* p/"/i

b.a audit.docx

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