Client Balance Date Nature of WP
Client Balance Date Nature of WP
Client Balance Date Nature of WP
Balance Date :
Nature of WP :
FIRM NAME :
H
ENGAGEMENT PARTNER:
MANAGER IN CHARGE :
SUPERVISOR :
AUDITORS :
ENTRANCE MEETING :
EXIT MEETING :
FIELDWORK STARTS :
FIELDWORK END :
FIRST DRAFT :
BOARD MEETING :
DATE OF ACCOUNTS :
H
Planning Equity
AA Audit Planning A Share Capital
AB Inter-firm Engagements B Reserves
AC Analytical Review
AD Audit Risk Indicators Assets
AE Related Parties C Cash and cash equivalents
AF Going Concern D Trade Debtors
√ AG Determination of Audit fee E Other Debtors
AH Questionnaire for Outside Auditors F Inventories
AI Using the work of an expert G Prepaid Expenses/Deferred Expenses
AJ Computer audit H Loans Receivable
AK Statutory records I Investments
J Property, Plant and Equipment
Administration K Intangible Assets
BA Manager Review
BB Partner Review
BC Financial Statements & Working Liabilities
Paper Review L Trade Creditors
BD Points for Partner Attention M Other creditors and accruals
BE Notes for next year N
√ BF Management Letters/Notes O Debentures
√ BG Representation Letters P Provision for Employee Benefits
√ BH Letter of Engagement Q Provision for Income Tax
BJ List of Confirmations Sent R Provision for Dividend
S Hire Purchase Creditors/Lease
Internal Control Evaluation T Directors / Intercompany
CA Sales, debtors and cash receipts U Bank Borrowing
CB Purchases, creditors and cash payments
CC Property, Plant and Equipment Income statement
CD Inventories/Cost of Sales V Revenue
CE Cash and Bank W Cost of Sales
CF Payroll X Expenses
- - - -
dr -
cr -
-
H
NON-CURRENT ASSETS
- PROPERTY. PLANT & EQUIPMENT - - -
CURRENT ASSETS
- Inventories -
Trade receivables - - -
-
Deposit - -
- Cash and bank balances - -
TOTAL ASSETS - - -
Financed by:
- SHARE CAPITAL - -
- RESERVES -
SHAREHOLDERS' EQUITY - - -
NON-CURRENT LIABILITIES
Hire purchase creditors - -
-
CURRENT LIABILITIES
Creditors - -
HP creditors -
Other payables -
Taxation -
- - -
- - -
H
- Sales - -
Cost of sales
Opening Stock -
Production cost - -
Purchase
Closing Stock -
-
Gross Profit - -
Less: Expenses
Selling Expenses
-
-
-
-
-
-
-
-
Administrative Expenses -
H
-
-
-
-
-
-
-
-
-
-
-
-
- -
-
Finance Expenses -
-
-
- -
- -
Income before income taxes - -
Taxation -
Income after tax - -