ATE

CM
Code 828 21
Audit Test

Corpletion
LLO meknorandusa
2 blohezhentz_ iek
3

Ris QMeAOLht Fothe cucdit

_pmcedune prpcediL

Substante
ntnl analytica
Test o hnolytital
details proceduz2

ltc) Roth &2ae coRAeot

FL Tevel
4 SLbstdntive aalytical prcedlnes,i
ansehon level,

5 )Oply stahebment 2 A CNect

92)
LDbapitaleXpendituxe.

2)|{G)Revenue experditune

) L0 Depre.ciatina hngiblexed asit

sfV eMApRAtd Nt Ltd
)Managenent
 DATE

GepehalMeo
- ) Appnbaiatenes CompletCnes Rekiable

23( To enshe hat_acceng o pe06ams and dota

CLLaTheicoted R4 _athanzed to meet inancicdl
Repgding6hiectives
3 I ) Dadabcse.
 DATE

9.Ctawae (xi) (0)

p iudQeme0t Qs las capahle

) matHenof
kCISLmgt

Pabh- B Descuipive ue

on Audit by Qudiho he
White Lenducting
InLoret
mnde bttialceh Captal and
Lsstincien Sheuld be
Hema_hose_dema
hat ahe incideotal Ae
EenAe cendiien ohd
O e c e L A L y c e n d h n ohd
nathnaathe aMikjh
cap expEndituse
ghmudd: be reched
cs
Jocahien
maidehance nd pais
the explhdiuse dene
tatated:" ps eNhue tkpenaittanp
sheuld bhe
engaementlettesLA Sent by
SOInoY1 ect he fhe Cenmpany
thedientmanagement
CLudite 0 ngpgement,
audit,+ehms
lehinngihe SLape

-ame
Albunheokea' clo not pehate in e
IA sttt SAundehstahding the
nwcremment.s pi
emeic in9dant dhie.
K Ravinnment is
entihyand
haaBeq lnn pog2amne
dhasnguidit buuinea CaAh
phoQAamme ne
eheéi alAdit
owed othes buin@4
noay n t be dn ee
hHehoal aud
aau g pasi0n
Lort a.cts en
the tempan
S t a t u h e h y a u d i t o i

pAC4_andis re aoennplayee
 ublLLmApanyÄ
bettes
evesy
Coxzet A Sec_ Sec 111 audtcgpdte

KEQuixed A/Censthihate- n udit

lazenuga
Ake goesnancenna-
dhalipass

petaken
deoisienst
Cernaifee CEOapanA_
StEA
eANLH paid up h h e _
77,
ncazect. A AS pesSec
having-
ublic CApn
3 0 Y Ë I A A N 9

and a Tlp 1o0 cr

rt LiredtooAna 'udit temmutHee_
Capital_

LOLPALte n g i e n a n c g

uls-1u3ohemeh Lo has
to2epgAt
Auditn has DOi
TEA cemhals n_plaLe
LaAeQUate Intehnal:

edwhun
deprtciated
h
(Vi ectaTangthte AATS Ahe
Achualy put Ie ADe to allacate_ht
ak 4heaMtAmcndsthe
"ecemmaic pnt
est

2)

pexheAming40MetA OhA0MKGTA
"eniahith the
Nen
Amountis1UHiaNain4 moe hnn.90 daus
Pehnrlnq iAkKI_INLLme-is Cedm_aótXUa

ankiohexas doiame mpeHAn4knq_anset

ealused e rAh DAns, ieahen itLs
actuallu eeeived4-

ub-standae
Non- gekhOkingAAAA Canpedamihed a
debthud

AAAen aaEuNI VsiCh&nmt he

.nd
 ATE
LLO
Cec ed inantcipahign_ 94 Jes wnd CS pese cnAcepk
Cemsehuaism
TiS Shalnot apply te:gseaendt AaAanHeed
Bcceunts becauhe dhe cosdainty ofxeLeipt oe
ine e mAhe' qQvehnmen Evn theigla hey
oecdomiied A Non-fnming 0AtShey
eud be tatoed as pehanna:ansltA and
lkncemesheld be kealsced_pn Acnal bnn_Amlu-

2 (B)
obtdinina_ dieNilinteand analysina he leNC
FO
mateaial mis.9taepments heauditozL u _
Audit OLeduGOS_ ikeMSk aAlKehment
peoAm
pCnceduses
es_andSubshantiw ahaluetikalpnceduaes

aobtain_auidit_ eNideiceall cendusk

eaudito and alheaezueh
inguin i t h Managimenk

applcable_aitth theke_chasrged ith _qovehnpa.nie

Jais ppcedpnes HaAees,

CA o t e SupPot wHen
elyen
U d n Y t a n n o t gmplekela4
th
xepeAentatien_and hence othos

uth_alllexel _0f
tan enquie'
The auditos
emt systerm in the
AoNyegs aboit he o_aMesaMA thethe
a s t o
4Anisatien _ad h t S ps~hzle
eatetiai
Taliis. Of johehentnskk
eLeNand: and h e inhehent
glatementa
and the
nanual
PrtAent in_ heo
 'ATE

a he
he. C 3etncl exieerial
conirmaDri

es ASUS to wHh thehelp. 0 oaheut Hhe

etein auudit eidence CUnd
by The
lialtLu ypes idente He Cun do
C0h.hisrOation eque3
Sendin Howen negaLIVe odque
4acaegatie . eNaluchDn of
Mould be cnd 01y atesp?vpor
.

Qo2(
he audit
Ailepsannlng Xhe CLuclitof Cun M0
SheudCancentaate onthe
heSCopeSCope si4Ki@n,isionLOnd
olouaie
e ) "cdiv
Y o
NGO
2|Apliccuale Aauos and &.AGulanUn.
eycurwne CLAAA-Hng tC9Ada,
3:healdito sheld

and Cystcm af nieana mdaa. nt

L x a n h e preNiOusauditou Cpot
S|neekotheA yepots u e d oy Xienad authoite
Examine khe oudgatFundinggen.es
pinanuial aundadrwiishatie eponga.Tond.

pOti@n-
9App.licableinanl 2peMAng-icunau2oik 1
Makeiauitu tAOA

2(0)
Sec uDC2), Ahe.auditO ha ithin.
A pea a u dihg_p a n
30_das. eo1ning ias uri
HOAm ADI-3 9tabing he
and othei acta.o
a R e g i n e ompanues,

CConp
bellet_ AudiloA Genaial n conk_9o
 0AY

does b e c 40.(),
not. tompl
the. QundAp
Shau be SD0O0
| h e p l n a l t y a s pcuo3)
emunesatien of audites
OY he
ce Sugges fhat he
Theacts of the h e Jehvices a n d
Q u u i t a s hai
audite no cenaplet ed aissffite.
duainq heceLis
tignec cpemsibilihes
MAOdae has Mot
poheNmmedb i s
AaBegisbAik the
ing t a sBzetement ecemuly_cUith

ceipay jands_hence
he hails
0visien o UO)

b_punishalle tli
Lheetdio u
ehon "(DDD
Jmuntuain
m unhata

MDC3) 30D00
hcheneA_dd LAs

3CA
ni loekan2ae Atmpletien_O ngagement
A auditej lho eim ngaament to
to hange he
cAuested
loh_leM o4 aLaaace Sheuld
pvMdOs
emeohich
dain _o Reaena thtt-
ap2phiatenesk
changes au change n
senbid.enthe
Johsuah
antde: jusijied the natwe the
eixtutances
io ckzange)
MiSundeiancta

f aLudit
a reimctim em cOpe
audit s
ckange
atthe xeaons saa
he _audites reela
0engagement
usbhed
n tehma Stis the auditohand
uththe
@Mapia.ace
hsAm ntw Hing gf eagagcPt
managementShegdd)

prtlesably- j iiHenOm
 DATE

s
sheuudnat acept ms ngagemas
dn no
panadean reanenable ticatie
_shal no menhfn In heAC_
Adit_yephxt
igiaai thms_of engagem t
h e -pnLeduaes rGumedto obtain ucdit
AeneasphHae esiginal eimá-
T Nd mhuaigi n the aninds uatiSWk
Fte decisms baR d en_ his

oudtos alk0ohees ta tomaply uith he

neunHEDIma e4 naagumÖAk and'Hheaan@gemt
doeghtallouo he audtos te Ceitinue ig_
Angageonent- ae oLuiton Shau
09Hhdaa em he engagementlmmeeljcHely
DelehmaeJaisJais ehl:gahon, LHhen_L&npathad
0thesr4 ts nsim He taanged
ntai 4avaAnaoce umns Ae9tdates
P3 L3)
he audtOAA spnsibilthiea jn (aat elated: Ray
tranaadhens a9 as olloLos
(obtan heundetutanding oxeloded þasty
xelndiemskrs and analyseihefatuz he inaneial
stadepaenda shon
Tue'ond jair vig
Ond Aot *miSleadina
ah
FNluate lhe haud laden 2elatedechok
ProLede uih _prmfe2KEnal AAephiS.
undesutand the eulkae4the
cosetlluy
u d t ptuoredaAphemad.
 DATE

Ensuhethe_ eldk ed paodytaansachiank ond

lxlationnips a opos discuoaRcd ahd ae_in
CwpLanceuath SAs

3lC
Thepeir' H01he incuded in the ginitn-ect1a
Le the audit Cpedt ae as ollows
dendi he iihe: anciad statenmenta.
lotenaudiHed._
State
State hat he linancial atatenmends haw heca
audited
Mentien the ddterand me aui+
he audit
p 0oplh
Reex he notesand Cthe immay Hat
AeAHihe heQOLArtngpeliores

, Steute HhetHe o each inanuiql statement

0 eldahemoich auAiteF
he vasueks
obaing enidence i as ollouas=
exmines iheinanuidl
Glospecien_r he QuditOz Lantml
_ateMAntingr Lsndyand teänal
Stadementi mateualmisstatnEnK

annlagse pble yskd

e
MditgA abstandshe imethads'
he
EOeseAathien
h mgmt to eeel tiens-
by
pOL Rduunes kollowed
dispakch ipehty tc.
ohtain txeinal
he auditen ean
anhroiien OcuaLat lancel
balaocet,-
Xtena hid-paahes hOcLaunt
cempKmatien fierm
 -
DATE

sn aeuendance uHh
ndand "dicdounei'
Cenhnnadilen ianbe dhiained
SOg2 tupea
hd_negati
m0dhernaical
Re-calcuwahnrhs.
nmiditalacunau
involves theckingIhe
od
AnancialHatkehments

procediMe 0leady eamed luy fht mp0AE

LCheoki elabtu
Anayhcd odeeluke heaudhtA i peAheA
TOvalwesanausa4aN
ainalykral punceduwe lwdh
liond endu ahd alao estahijshing elatenslhip
odtANLhHoanugk_gnd Yerinanoicdiadicafe

nQuin he_audito hall Jngtu hth khe

&.
mahagement obt theaancidltatermeh the m0t
tNaluake the ALLLEn obtaned his ie
ed_mcthod leut tus OAgm_do_nOt &pcett
2sanlue wed uhthfne methodla Hechnigu

Auditesk AeApENSAbikh faaud ast,-

ApeA SA 242, a d i n ah inttnienal
_peNent h e iueh em nanaal Stctemenks
ea detectim t a u d gTnvo\W3 decgpHËN-
obtin_unustadvatlae

hpemibiliky0 prewntien k
he imay ihh TawG andaam
nMa ies
dheseoken
 TE

acdanie
The udto ghall pLhOrm hisduuhies in
tPntaSAS but the e k haud he irare
gtectements eing mistited es an
Puphly planned peahoxna
CstaeMnt
celectina a mateiai
not
h _ n C k of a u d _ j u J a i a l e s t h a n f : i n S E -
MLtiag

s K ZA becao Hhl
ene em
take au he
h
t no
o tt
dLttcctin
in kraud
e e s : valud deceiY
UtheLS_

paeauA es t h i d e
E and
iai_
penbible i a e
audiler_dhal he held d ididnl
dn
The du
us d u hes
esL
neigtt_ih_pekoxming

Yes isLYEaMenllë Case

 u
Popu
9ple

adaanalkgtiu 6 0 ) -
ake_asollou

0.
p_Vst_

InHnat
A e d h a i q u e s

&
e a n i y h i l

toel ebtaun

data
te D7thu
lechomuc acauha0
aind
t e u p l e d n e m

h ea d.
POpuLatien
ganmplingechoiqule
that i wu H e c h o i g u e s

delection stemmahe
BKeemaputatigrn_ef balance dhnapling.
_audcheaking_ha

samplun
aulithmehical AcoLAAa
AepaamancopLoLecuaea
SA 240
inines a
Checki
nud dhecking-

u6B)
ahd the Chnge
eapMabilh3 the_pre-cendi
pre-cehdi.
he man@gea 200AL 0
managennents

e as pehS
gpWAnance
U¥h
ken ciceephing Audit_anggement

and prttt he
ghalA oépa fREand
meaanngenmunt
pA applicable FREgnd
inancielsfatem eaid_ _embo1.
em_he niAhal
hane a theck
pubvide ThiAudten
thu audtet asiHh
uhh_
by dhi audto
heMnntJhall

nkhmahen_0s AuiHA
al
iomain_dhat Hhe audi
addihieeal
uelh
may demabd dAAAIOgaLcevduuat_g4Audt

cUnhesmittd gcoess
eta n aud evidene
 DATE

S6)
Audite dUing_the p&honm.cunce Jhis duk
hCU_beeh
a aatOen_t believe he haud
Lgnmnmatitd huthe_etticea Tewú G,_ne-
shal do the olling

HS the manogement_cgasding the Sapme nthin_

2 days dttehen auld
Me ndraqement_Shall &ubrvt ähe Cpinien te he
CudHeh en u ubjed mattei uiHain US days

When he Qudile receives duch cpinisn

fhe
ladMeA alk Ulknit i s ept en raud
nanagmenu_cpinim dleng_cLath_Jajs LMarmeni

te ihe Cental govt uihin i5 days Kcelpt

dneant eplyehin.
thu ana4enMLAd
ulanmitthe
SAaus, dhu udtes hald
Steut
tee oen-KpALHn
pA n kaud&atgn
e managemonE

aukmd dhis to he Seerchasu

The audito dhau
Minishu eate al\als
7wSHh_
sa le unm_ADT
Te udites lhall