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Client :

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

Client #REF! Prepared by: Reviewed by: Index

Balance Date #REF! Int

Nature of WP SCHEDULE OF WORK COMPLETED & WP index Date

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

Trial Balance Other


√ DA Financial Statements Y Subsequent Events
DB Trial Balance Z Contingent Liabilities
√ DC Adjusting Journal Entries
DD General Ledger & Journals
DE Consolidation
DF Cash Flow Statement(s) √ Done
√ DG Working Balance Sheet
√ DH Working Income Statement
H
Client Prepared by: Reviewed by: Index
Balance Date
Nature of WP
Adjusting Journal Entries
Int
Date DC
Sch Income Statement Balance Sheet
Ref Dr Cr Dr Cr

- - - -

dr -
cr -
-
H

Client Prepared by: Reviewed by: Index


Balance Date
Nature of WP Working Balance Sheet
Int
Date DG
Sch Audit Adjustments Audited Audited Difference
Description Client
Ref Dr Cr 2007 WP 2006 RM %

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

Client Prepared by: Reviewed by: Index


Balance Date Int

Nature of WP Working Income Statement Date DH

Sch Audit Adjustments Audited audit Variances


Description Client
Ref Dr Cr 2010 2009 RM %

- Sales - -

Cost of sales
Opening Stock -
Production cost - -
Purchase
Closing Stock -
-

Gross Profit - -

Add: Other Income - -

Less: Expenses

Selling Expenses

-
-
-
-
-
-
-
-
Administrative Expenses -
H

Client Prepared by: Reviewed by: Index


Balance Date Int

Nature of WP Working Income Statement Date DH

Sch Audit Adjustments Audited audit Variances


Description Client
Ref Dr Cr 2010 2009 RM %

-
-
-
-
-
-
-
-
-
-
-
-
- -
-
Finance Expenses -
-
-

- -
- -
Income before income taxes - -
Taxation -
Income after tax - -

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