Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

SECTION A

COMPLETION

Sch.

Section A10 - Financial Statements Ref Filed

Financial statements A11

Abbreviated accounts A12

Other: A1

Section A20 - Final Clearance and Opinion

Review and conclusion - Responsible Individual A21-1

- Engagement quality control A21-2

- Consultation / ethics A21-3

Overall review of the financial statements A22

Notes of meeting with client A23

Responsible Individual review points A24

Audit summary memorandum A25

Manager review points A26

Summary of misstatements A27

Points for manager A28

Other: A2

Section A30 - Compliance

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

Audit Completion Checklist A31

Accounts Disclosure Checklist Summary A32

Companies Accounts Checklist - Individual Company A32

- Abbreviated Accounts A33

- Groups A34

Other: A3

Section A40 - Completion Evidence

Subsequent events A41

Going concern A42

Other: A4

Section A50 - Client Communication

Written Representations A51

Communication with the client A52

Component auditors A53

Other: A5

Section A60 - Forward Planning

Points forward A61

Staffing requirements A62

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

Other: A6

Section A70 - Overall Review

Review of Profit and Loss Account and Balance Sheet A71

Other: A7

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

SECTION B

PLANNING

Sch.

Section B10 - Planning Control Ref Filed

Planning checklist B11

Acceptance of appointment or reappointment B12

Compliance with Ethical Standards B13

Preliminary Engagement Quality Control review B14

Other: B1

Section B20 - Communication and Preliminary Analytical Review

Communication with the client B21

Preliminary analytical review B22

Audit team discussion B23

Component auditors B24

Other: B2

Section B30 - Risk

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

Going concern preliminary assessment B31

Risk assessment B32

Audit plan B33

Other: B3

Section B40 - Materiality

Materiality B41

Other: B4

Section B50 - Other

Other: B5

Section B60 - Audit Administration

Budget B61

Timetable B62

Staff briefing B63

Assistant’s time work sheet B64

Other: B6

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

SECTION C

REVENUE AND RECEIVABLES

WORKING PAPERS

NOTE: Add additional items and reference. Delete those items where nothing on file.

Sch.

Ref Filed

Lead schedule C1

Audit planning C2

Audit evidence:

Analytical procedures C3

Walkthrough C4

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

COMPLETION AND CONCLUSION

1. Points requiring Responsible Individual decision or confirmation are noted in the Audit Summary Memo (A25).

2. Potential audit adjustments, including the assessment of errors in the population not tested, are noted in the
Summary of misstatements (A27).

3. Items requiring inclusion within the letter of representation are recorded on A51.

4. Items which should be communicated with those charged with governance and management are recorded on A52.

5. Subject to clearance of the above points, the section is complete and, taking into account all the evidence available,
the audit objective stated on the audit programme has been achieved.

Signed by: _____________________________________________________ Date: _____________________________

Reviewed by: ___________________________________________________ Date: _____________________________

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

SECTION D

CASH AT BANK AND IN HAND

WORKING PAPERS

NOTE: Add additional items and reference. Delete those items where nothing on file.

Sch.

Ref Filed

Lead schedule D1

Audit planning D2

Bank control sheet D3

Substantive Test D4

Reconciliation D5

Bank Statements D6

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

COMPLETION AND CONCLUSION

1. Points requiring Responsible Individual decision or confirmation are noted in the Audit Summary Memo (A25).

2. Potential audit adjustments, including the assessment of errors in the population not tested, are noted in the
Summary of misstatements (A27).

3. Items requiring inclusion within the letter of representation are recorded on A51.

4. Items which should be communicated with those charged with governance and management are recorded on A52.

5. Subject to clearance of the above points, the section is complete and, taking into account all the evidence available,
the audit objective stated on the audit programme has been achieved.

Signed by: _____________________________________________________ Date: _____________________________

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

Reviewed by: ___________________________________________________ Date: _____________________________

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

SECTION E

EXPENSES AND PAYABLES

WORKING PAPERS

NOTE: Add additional items and reference. Delete those items where nothing on file.

Sch.

Ref Filed

Lead schedule E1

Audit planning E2

Audit evidence:

Analytical procedures E

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

COMPLETION AND CONCLUSION

1. Points requiring Responsible Individual decision or confirmation are noted in the Audit Summary Memo (A25).

2. Potential audit adjustments, including the assessment of errors in the population not tested, are noted in the
Summary of misstatements (A27).

3. Items requiring inclusion within the letter of representation are recorded on A51.

4. Items which should be communicated with those charged with governance and management are recorded on A52.

5. Subject to clearance of the above points, the section is complete and, taking into account all the evidence available,
the audit objective stated on the audit programme has been achieved.

Signed by: _____________________________________________________ Date: _____________________________

Reviewed by: ___________________________________________________ Date: _____________________________

Tailored by : SQ
Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

SECTION F

RELATED PARTY TRANSACTIONS

WORKING PAPERS

NOTE: Add additional items and reference. Delete those items where nothing on file.

Sch.

Ref Filed

Lead schedule F1

Audit planning F2

Transaction details F3

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

COMPLETION AND CONCLUSION

1. Points requiring Responsible Individual decision or confirmation are noted in the Audit Summary Memo (A25).

2. Potential audit adjustments, including the assessment of errors in the population not tested, are noted in the
Summary of misstatements (A27).

3. Items requiring inclusion within the letter of representation are recorded on A51.

4. Items which should be communicated with those charged with governance and management are recorded on A52.

5. Subject to clearance of the above points, the section is complete and, taking into account all the evidence available,
the audit objective stated on the audit programme has been achieved.

Signed by: _____________________________________________________ Date: _____________________________

Reviewed by: ___________________________________________________ Date: _____________________________

Tailored by : SQ
Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

SECTION G

TRIAL BALANCE, JOURNAL ADJUSTMENTS AND

OTHER ACCOUNTANCY PAPERS NOT FILED ELSEWHERE

WORKING PAPERS

NOTE: Add additional items and reference. Delete those items where nothing on file.

Sch.

Ref Filed

Trial Balance G1

Journal entries G2

Miscellaneous documents G3

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Client Name : Fortune Executive Tower Owners’ Association Accounting Period : 31 December 2012

COMPLETION AND CONCLUSION

1. Points requiring Responsible Individual decision or confirmation are noted in the Audit Summary Memo (A25).

2. Potential audit adjustments, including the assessment of errors in the population not tested, are noted in the
Summary of misstatements (A27).

3. Items requiring inclusion within the letter of representation are recorded on A51.

4. Items which should be communicated with those charged with governance and management are recorded on A52.

5. Subject to clearance of the above points, the section is complete and, taking into account all the evidence available,
the audit objective stated on the audit programme has been achieved.

Signed by: _____________________________________________________ Date: _____________________________

Reviewed by: ___________________________________________________ Date: _____________________________

Tailored by : SQ