XXX AUDIT YZ LTD

[Type the clients name and Y/E ]

Audit pro ram

!ead o""ice and #ranch

Auditor: Supervis or:

Date of completion: Date section reviewed:

$ote% I" only one auditor is completin this audit pro ram& he /she does not ha'e to insert initials on each separate (uestion o" the pro ram) *uper'isors re'ie+ points can either #e recorded on ,comments/e-planations. column& or on audit completion re'ie+ chec/list)

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Audit Procedures/steps

W/P Ref.

By

Comments/E planations

Audit conclusion Based on the substantive test procedures, I/we performed as outlined above, it is my/our opinion that the audit objectives set forth at the beginning of this audit program have been achieved, except as follows: .... ate: ate: ...//!"#. ...//!"#. $ame/%ignature of auditor: $ame/%ignature of supervisor: &$ . .

'APSEROU SHIAKA & CO]

(ead )ffice and Branch

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