P.K.B.

ASSOCIATES
REGISTERED AUDITOR
ICAN COP NO. 2823'B'

AUDITOR'S REPORT TO FIRM PROPIETOR OF

M/S AFRIN STORE
DHARAN, SUNSARI
We have audited the Firm Financial Statement of the M/S AFRIN STORE, DHARAN, SUNSARI as of Ashad,
2074 and the related income Statement for the year then ended. These financial statements are the
responsibility of the Proprietor. Our responsibility is to express an opinion on these financial statements
based on our audit. We conducted our audit in accordance with relevant practices and that reports are
as follows :
1. We have obtained all the information and explanations, which to the best of our knowledge and
belief are necessary for the purpose of audit.
2. Our examination was made in accordance with generally accepted auditing standards and
accordingly included such tests of transactions and other auditing procedures, as we considered
necessary in the circumstances.
3. The financial statements referred to above have been prepared on the accrual basis and are in
agreement with the books of account.
4. In our opinion and to the best of our information the aforementioned statements subject to
notes annexed (SCHEDULES) here with present fairly.
5. In one opinion, the financial statements give a true and fair view of the financial position of the
firm as of Ashad, 2074 and of the results of its operation for the year then ended in accordance
with Nepal Accounting Standards of relevant practices and Private Firm registration Act, 2014.
SIGNIFICANT ACCOUNTING POLICIES :
a) Accounting Convention:
Financial statements have been prepared on historical cost convention in accordance with Nepal
Accounting Standard and Generally accepted accounting practices and as per the requirements.
b) Revenue Recognition :
All income and expenses has been recognized on accrual basis except those, which are
specifically mentioned here matter.
c) Fixed assets and Depreciation :
Fixed Assets have been valued at their historical cost. Depreciation has been charged applying
the Diminishing basis.
d) Valuation of Inventories :
i) Closing Stocks have been valued at cost price of market price which is lower.
ii) Physical verification of stock has been carried out by the Firm's Proprietor and is in
conformity with books.
Note : 1 Previous year figures have been rearranged and regrouped wherever necessary.

Prem Kumar Budhathoki

Date : 2074/12/ Registered Auditor

ICAN MEMBERSHIP NO. 7222 PAN NO. 305539571 Dharan, SUNSARI, KOSHI (NEPAL)
P.K.B. ASSOCIATES
REGISTERED AUDITOR
ICAN COP NO. 2823'B'

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 Prem Kumar Budhathoki
Date : 2074/03 / Registered Auditor

ICAN MEMBERSHIP NO. 7222 PAN NO. 305539571 Dharan, SUNSARI, KOSHI (NEPAL)