CASH AND BANK BALANCES

 BANK CONFIRMATION LETTER

 BANK CONFIRMATION STATUS
 BANK RECONCILIATION SUMMARY
 AUDIT PROGRAM CASH AND BANK BALANCES
 CASH COUNT SHEET
 LAST DOCUMENT NOTINGS

INVESTMENTS

 AUDIT PROGRAM-INVESTMENT
 INVESTMENTS-SUMMARY SCHEDUL
 INVESTMENTS PHYSICALLY VERIFICATION SHEET

CURRENT FINANCIAL ASSETS

 BILLS RECEIVABLE SUMMARY

 CONFIRMATION CONTROL SHEET
 RECEIVABLES SUMMARY
 AUDIT PROGRAM SHORT TERM DEPOSITS PREPAYMENTS AND OTHER
RECEIVABLES
 AUDIT PROGRAM SHORT-TERM LOANS AND ADVANCES
 AUDIT PROGRAM TRADE DEBTS
 AUDIT PROGRAM HEAD OFFICE AND BRANCH
 AUDIT PROGRAM DUE TO FROM CENTRAL BANK
 AUDIT PROGRAM BILLS DISCOUNTED AND PURCHASED
 RECEIVABLES AGING PROVISION OF DOUBTFUL DEBTS
 STATISTICAL ANALYSIS OF CONFIRMATIONS

INVENTORIES

 AUDIT PROGRAM STOCK-IN-TRADE

 STORES SPARES AND LOOSE TOOLS
 AUDIT PROGRAM INVENTORY HELD FOR CAPITAL EXPENDITURE
 INVENTORY TEST COUNTS
 NET REALIZABLE VALUE (NRV) TEST
 PHYSICAL INVENTORY OBSERVATION CHECKLIST
 SUMMARY OF STOCKS VERIFIED

GENERAL

 INTERPRETATION OF FINANCIAL STATEMENTS

 INTERPRETATION OF FINANCIAL STATEMENTS-2
  INTERPRETATION OF FINANCIAL STATEMENTS-3
 INTERPRETATION OF FINANCIAL STATEMENTS-4
 GENERAL BALANCE CONFIRMATION FORMAT

LONG TERM RECEIVABLES

 AUDIT PROGRAM – LONG-TERM LOANS AND ADVANCES

 AUDIT PROGRAM – LONG-TERM DEPOSITS AND PREPAYMENTS
 LONG TERM LOANS AND ADVANCES
 LONG-TERM DEPOSITS AND PREPAYMENTS

FIXED ASSETS

 ANALYSIS OF CHARGES IN RELATION TO THE VALUE OF ASSETS

 CAPITAL WORK IN PROGRESS – SUMMARY SCHEDULE
 CAPITAL WORK-IN-PROGRESS – COMMITMENT ANS INSURANCE
COVERAGE
 DISPOSAL OF ASSETS

INTANGIBLES AND DEFERRED COST

 DEFERRED COST – SUMMARY

 PRE-OPERATING COSTS

CURRENT LIABILITIES

 AUDIT PROGRAM – ACCRUED MARKUP

 CREDITORS ACCRUED AND OTHER LIABILITIES
 SHORT TERM LOAN

TAXATION AND DEFERRED TAX

 COMPUTATION OF TAXABLE INCOME AND TAX LIABILITY – NORMAL

 DEFERRED TAX COMPUTATION
 DETAIL OF EXCESS PERQUISITES
 TAX ADVISOR CONFIRMATION LETTER
 TAX DEPRECIATION SCHEDULE
 TAX POSITION
 TAXATION – RELEVANT INFORMATION AND DISPUTED MATTERS

LONG TERM DEBT

 COVENANT CHECKLIST
 LONG TERM LOANS – SUMMARY
  REDEEMABLE CAPITAL – SUMMARY
 REDEEMABLE CAPITAL RELATED INFORMATION

EOSB AND OTHER NON CURRENT CREDITS

 LONG TERM DEPOSITS

CONTINGENCIES AND COMMITMENTS

 COMMITMENTS-LETTER OF GUARANTEE
 CONTINGENCIES – PENDING LITIGATIONS
 CONTINGENCIES AND COMMITMENTS – BANK CONFIRMATION SUMMARY
 LEASE COMMITMENT
 OPERATING COMMITMENTS
 OTHER CONTINGENCIES AND COMMITMENTS
 PENDING LITIGATION AND OTHER LEGAL MATTERS
 AUDIT PROGRAM – CONTINGENCIES AND COMMITMENTS

EQUITY

 ADVANCE AGAINST FUTURE ISSUE OF SHARE CAPITAL

 DIVIDENDS PAYABLE
 RESERVES
 SHARE CAPITAL
 STATEMENT OF CHANGES IN EQUITY
 SURPLUS ON REVALUATION OF FIXED ASSETS
 AUDIT PROGRAM- SHARE CAPITAL
 AUDIT PROGRAM – STATEMENT OF CHANGES IN EQUITY
 AUDIT PROGRAM – SURPLUS ON REVALUATION OF FIXED ASSETS
 AUDIT PROGRAM- DIVIDENDS
 AUDIT PROGRAM- EARNINGS PER SHARE

REVENUE

 RECONCILIATION OF SALES WITH LAST YEAR

 SALES
 SALES CUT OFF
 AUDIT PROGRAM- SALES
 AUDIT PROGRAM – OTHER INCOME

COST OF GOODS SOLD

 COST OF SALES
 PURCHASES CUT OFF
  AUDIT PROGRAM – COST OF GOODS SOLD

ADMIN AND SELLING EXPENSES

 AUDIT PROGRAM – ADMINISTRATION AND SELLING EXPENSES

 ADMIN AND SELLING EXPENSES
 AUDITORS’ REMUNERATION
 DIRECTORS EMOLUMENTS
 DIRECTORS’ EMOLUMENTS – DETAILS
 DONATION
 EXPENSES – SUMMARY
 OPERATING LEASE
 PREDICTIVE TEST OF EXPENSE BASED ON UNITS CONSUMPTION
 RENT, RATES AND TAXES
 REPAIRS AND MAINTENANCE
 SALARIES, WAGES AND OTHER BENEFITS
 TRAVELLING EXPENSE
 VEHICLE RUNNING EXPENSE
 SALARY RECONCILIATION

INSURANCE COMPANIES

 SUBSTANTIVE PROCEDURES FOR INVESTMENTS IN TFC REDEMPTION AND

INCOME

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