g]kfn rf6{8{ PsfpG6]G6\; ;+:yf

n3', ;fgf tyf demf}nf lgsfox?sf] n]vfk/LIf0f tyf ;f]sf]

clen]vLs/0f ;DaGwL xft] k'l:tsfsf] d:of}bf

1
 @)&( h]i7
laifo;"rL

cWoIfsf] egfO{........................................................................................................................................3
k|sfzsLo...................................................................................................................................................4
!= k[i7e"ld...............................................................................................................................................5
@= n]vfk/LIf0f tyf o;sf] p2]Zo..............................................................................................................5
#= ljQLo n]vfk/LIf0f k|lqmof................................................................................................................6
$= ljQLo n]vfk/LIf0fsf] of]hgf th{'df r/0fsf k|lqmof / clen]vLs/0f.....................................................6
s_ cg'aGw k"j{sf lqmofsnfk tyf clen]vLs/0f..........................................................................................6
v_ n]vfk/LIf0f of]hgf tof/L tyf clen]vLs/0f............................................................................................7
%= ljQLo n]vfk/LIf0fsf] sfof{Gjog r/0fsf k|lqmof / clen]vLs/0f......................................................11
s_ n]vf tyf cfGtl/s lgoGq0f k|0ffnLsf] ljZj;gLotf Pj+ sfof{Gjogsf] ;ldIff tyf clen]vLs/0f....................11
v_ gd"gf 5gf}6 tyf clen]vLs/0f............................................................................................................13
u_ sf/f]jf/sf] ;f/jfg k/LIf0f....................................................................................................................14
3_ ljZn]if0ffTds sfo{ljlw (Analytical Procedures).............................................................................16
8=_ e"n / r"s (Errors and Omissions)................................................................................................18
r_ laz]if Wofg lbg'kg]{ ljifo (Special Attention)................................................................................19
^= ljQLo n]vfk/LIf0fsf] ;ldIff tyf k|ltj]bg r/0fsf k|lqmof / clen]vLs/0f............................................20
s_ n]vfk/LIf0f kmfO{nsf] ;ldIff (Audit file Review)............................................................................20
v_ cg'ufdL 36gfx?sf] ;ldIff..................................................................................................................22
u_ cljlR5Ggtf -Going Concern_ sf] ;ldIff..........................................................................................22
3_ Vf'nf;f / cg'kfngfsf] ;ldIff (Disclosure and compliance review)....................................................23
8=_ lnlvt k|ltlglwTj kq (Written Representation)...............................................................................24
!_ Joj:yfkg kq (Management Letter)..............................................................................................25
@_ n]vfk/LIf0f k|ltj]bg..................................................................................................................26
&= clen]vLs/0fsf nflu cTofjZos gd"gf kmf/fdx?................................................................................30

2
!= k[i7e"ld

o; xft] k'l:tsf n3', ;fgf tyf demf}nf lgsfox? h:sf] n]vfk/LIf0f k|

ltj]bg sfg"gL?kn] ;fwf/0ftofM ;fj{hlgs ug'{kg]{ cj:yf /x]sf] x'b}g Pj+
hl6n k|s[ltsf sf/f]jf/ tyf k|s[ofx? gePsf / laz]if u/]/ lghL - Private_ lgsfox?
tyf g]kfn ljQLo k|ltj]bgdfgdf kl/eflift n3', ;fgf tyf demf}nf lgsfox?sf]
n]vfk/LIf0f tyf ;f]sf] clen]vLs/0fdf nfu" ug{ ;lsg]5 . o;df lgoGq0fsf]
hfFr -Test of Control_;DaGwL k|s[of, hl6n / Aofks -Complex &
comprehensive_ k|s[of tyf k|0ffnL ePsf lgsfo tyf ;fj{hlgs lgsfosf] xsdf
nfu" x'g] n]vfk/LIf0f k|s[of / sfo{lalwsf] af/]df la:t[tdf pNn]v tyf
AofVof ul/Psf] 5}g\ . t;y{, o; xft] k'l:tsfdf ;dflji6 laifoj:t'n] g]kfn
n]vfk/LIf0fdfgx?df pNn]lvt ;Dk"0f{ cfjZostfsf] k"0f{ kfngf ePsf] 5
eGg ;lsb}g . ;fy}, n]vfk/LIf0f ul/g] lgsfosf] sf/f]jf/sf] ljljwtf, hl6ntf /
uxgtf tyf n]vfk/LIf0f k|ltj]bgsf k|of]ustf{x?sf] rogn] o; xft] k'l:tsfdf
pNn]v ePsf k|fjwfgsf cltl/Qm ;DalGwt n]vfk/LIf0fdfgdf pNn]lvt cGo
laleGg k|s[of tyf cfjZostfx? Nffu" ug'{ kg]{ k]zfut cfrf/ ;
+lxtf / ;'ema'em ckgfpg' kb{5 . tyflk o; xft] k'l:tsfdf pNn]lvt k|fjwfgsf]
k|of]un] tf]lsPsf lgsfox?sf] n]vfk/LIf0fdf cfO{ kg]{ “n]vfk/LIf0f
hf]lvd” w]/} xb;Dd sd u/L n]vfk/LIf0f sfo{sf] k|efjsfl/tf / sfo{s'zntf -
bIftf_ clea[l4 ug{ 7f]; cfwf/ k|bfg ug]{ laZjf; lnOPsf] 5 . o; xft]
k'l:tsfnfO{ n]vfk/LIfsx? ;Dk"0f{ g]kfn n]vfk/LIf0fdfgx?sf] lalaw
kIfsf] ;}4flGts 1fg / k|of]udf cEo:t x'g yfn]kl5 g]kfn n]vfk/LIf0fdfgx?
sf] k"0f{ kfngf x'g] u/L cGt/f{li6o n]vfk/LIf0fdfgx?sf] yk Aoj:yf
adf]lhd eljiodf kl/dfh{g ug]{ ;f]r lnOPsf] 5 .

@= n]vfk/LIf0f tyf o;sf] p2]Zo

n]vfk/LIf0f laleGg k|sf/sf x'G5g . p2]Zo cg'?k n]vfk/LIf0fsf k|sf/

kl/eflift ul/G5, h:t} sDkgL P]gdf ;fwf/0f z]o/wgLx?sf] k"+hL kl/rfng,
pkof]u / df}Hbftsf] cj:yfsf] af/]df :jtGq /fo lbg]
n]vfk/LIf0fnfO{ ljQLo n]vfk/LIf0f elgG5 eg] s/ bfloTj Plsg ug{ ul/g]
n]vfk/LIf0fnfO{ s/ n]vfk/LIf0f, sfo{qmd -k|f]u|fd_sf] p2]Zo k|flKtsf]
cjl:yltsf af/]df hfgsf/L lng ul/g] n]vfk/LIf0fnfO{ sfo{d"ns
n]vfk/LIf0f / lgsfosf] Aoj:yfkgn] tf]s]sf] cfGtl/s lgoGq0f k|0ffnL / k|
s[ofx?sf] k|efjsf/L cg'kfngfsf] af/]df hfgsf/L lng ul/g]
n]vfk/LIf0fnfO{ cfGtl/s n]vfk/LIf0f elgG5 .

3
 ;fdfGo k|rngdf /x]sf] laQLo n]vfk/LIf0f Ps lsl;dsf] sfg"gL
afWotf ePsf] sfo{ xf] . laQLo n]vfk/LIf0f eg]sf] s'g}klg sfg"gL ?
kn] :yfkgf ePsf] gfkmf sdfpg] jf gsdfpg] 7"nf jf ;fgf ;+:yfsf]
laQLo ;"rgfx?df /fo lbg] sfo{sf nflu k|df0fx? ;+sng ug]{ / d"Nof+sg
u/L n]vfk/LIfsn] cfkm\gf] /fo lbg] k|lqmof xf] . t;y{, of]
sfo{ laQLo ;"rgfx? jf ljQLo/cfly{s ljj/0fx? k|dfl0ft ug]{ sfo{ eg] xf]Og
.

ljQLo ljj/0fx¿sf] n]vfk/LIf0fsf] p2]Zo ljQLo ljj/0fx¿ ;a}

;f/e"t ;Gbe{df nfu" x'g;Sg] ljQLo k|ltj]bgsf cfwf/zLnf adf]lhd tof/ eP
gePsf] /fo k|s6 ug{ n]vfk/LIfsnfO{ ;Ifd agfpg' xf] . t;y{, u'0f:t/Lo
ljQLo n]vfk/LIf0f ubf{ n]vfk/LIfsn] ljQLo ljj/0fx¿ ;lx 9+uaf6 sfg"g
tyf lgodgsf/L lgsfosf] lgb]{zg kfngf / k|rlnt n]vfdfg k|of]u u/]/ t}of/
u/]sf] xf] eGg] cfZj:ttf k|bfg ug]{ p2]Zo /fvL pko"Qm / k|ofKt k|
df0fx? ;+sng / ;f]sf] d"NofFsg ug{ dgfl;j sfo{lalw / k|s[ofx? cjnDag
u/L n]vfk/LIf0f ;DkGg ug{'kg]{ x'G5 . laz]if u/]/ n]vfk/LIfssf] ;f]r unt
ePsf] s'/f kQf nufO{ oyfy{ lrq0f ub}{g eGg] k|dfl0ft u5'{ eGg] p2]Zo
x'g' x'b}g . t/, ;f/e"t?kdf unt k|:t'lts/0f x'g ;Sg] cj:yfsf] x]Ssf eg]
n]vfk/LIf0fsf x/]s r/0fdf /fVg' kb{5 . cyf{t, afXo / cfGtl/s sf/sx?n]
ubf{ n]vfk/LIf0f /fo unt x'g hfg] ;Defjgfsf af/]df cfkm" rgfvf] eO{ -
Professional judgment and skepticism_ hf]lvdsf] cfwf/df n]vfk/LIf0f sfo{sf]
If]q / k|s[of lglb{i6 u/]sf] x'g'kb{5 .

#= ljQLo n]vfk/LIf0f k|lqmof

n]vfk/LIf0fk|lt cfd hgdfg;sf] laZjf; /x]g eg] o; k]zfsf]
cf}lrTotf ;dfKt x'G5 . t;y{, n]vfk/LIf0f ubf{ n]vfk/LIfsn] cfkm\gf]
k]zfut bfloTj tyf dof{bfnfO{ ;jf]{kl/ /fvL sfo{ ;Dkfbg ug{'kb{5 /
n]vfk/LIf0f k|ltj]bg k|of]ustf{sf] ljZjf; lhTgsf] nflu n]vfk/LIf0f
/fo :yflkt ug{ cfjZos kof{Kt n]vfk/LIf0f k|df0fx? ;+sng / ;f]sf]
d"Nof+sg u/]sf] x'g' kb{5 . o;sf] nflu kof{Kt tof/L, k|efjsf/L sfof{Gjog
/ k]zfut ;'ema'emsf ;fy cg'udg / ;ldIff ug{' kb{5 .
ljQLo n]vfk/LIf0f k|lqmof cGtu{t n]vfk/LIfsn] lgo"lQmb]lv
n]vfk/LIf0f k|ltj]bg hf/L ug]{ cj:yfx? kb{5g . ;fdfGotofM o;df ltgj6f
lalzi6 k|s[ltsf r/0fx? /x]sf x'G5g, h:t} !_ of]hgf th'{df r/0f≤ @_
sfof{Gjog r/0f Pj+ #_ ;ldIff / k|ltj]bg r/0f . o; xft] k'l:tsfdf k|To]s r/0fdf
;+nUg ljleGg lqmofsnfk tyf clen]vLs/0fsf af/]df ;/lns[t ?kdf ljj]rgf
ul/Psf] 5 . cTofjZos clen]vLs/0fsf nflu k|of]u ug{'kg]{ gd"gf kmf/fdx?
4
;d]t cg';"rLdf lbOPsf] 5 . t/, n]vfk/LIf0f ul/g] lgsfosf] k|s[lt, hl6ntf tyf
sf/f]jf/sf] uxgtfnfO{ dWogh/ /fv]/ o;df pNn]lvt lqmofsnfk tyf
clen]vLs/0fdf yk Pj+ lalzli6s/0f ug{'kg]{ cj:yf cfpg ;Sb5 .

$= ljQLo n]vfk/LIf0fsf] of]hgf th{'df r/0fsf k|lqmof /

clen]vLs/0f
ljZj;gLo ljQLo n]vfk/LIf0fsf] nflu of]hgf th{'df r/0fn] clt g}
dxTj /fVb5 . o;}sf] hudf /x]/ n]vfk/lIf0f sfo{ u/]df n]vfk/LIf0fdfgn]
tf]s] adf]lhd dgfl;j n]vfk/LIf0f /fo AoQm ug{ ;lsG5 . o; r/0f cGtu{t
n]vfk/LIf0f cg'jGw :jLsf/ ug{'k"j{ / n]vfk/LIf0f of]hgf th{'df ubf{ s'g
s'g ljifodf n]vfk/LIfsn] laz]if Wofg k'/\ofpg' kb{5 / Go"gtd s'gs'g
laifosf] clen]v n]vfk/LIf0f kmfOndf x'g' kb{5 eGg] s'/fx? kb{5 .
s_ cg'aGw k"j{sf lqmofsnfk tyf clen]vLs/0f
n]vfk/LIf0f sfo{ k|:tfljt n]vfk/LIf0f cg'aGw gof+sf] xsdf :jLsf/
ug]{ ls gug]{ / k'/fgf]sf] xsdf lg/Gt/tf lbg] glbg] eGg] lgSof}{n u/]/ z'?
x'G5 .
;DalGwt lgsfosf] klxnf] rf]l6 n]vfk/LIfs lgo'lQmsf]
k|:tfj ;DaGwdf lgDg s'/fx?df Wofg lbg' kb{5M
-!_ sDkgL P]g @)^# sf] bkmf !!@-@_ adf]lhd ;fwf/0f;ef x'g'
cl3g} cfkm\gf] kmd{ n]vfk/LIfsdf lgo'Qm x'g cof]Uo g/x]sf] hfgsf/L
u/fpg' kg]{ cfjZostf ePdf ;f] k"j{ g} cfkm" / cfkm\gf] kmd{n] cfrf/ ;
+lxtf cGtu{tsf] :jtGqtf / lgikIftfsf k|fjwfgsf] cg'kfngf u/]sf] / lgsfosf] k|
s[lt / sf/f]jf/sf] n]vfk/LIf0f ug{ cfkm" ;Ifd x'g'sf ;fy} kof{Kt
>f]t, ;fwg / ;do ePsf] lgSof}{n ug{' kb{5 .
-@_ dfly pNn]lvt hfgsf/L u/fpg' kg]{ afWofTds cj:yf g/x]sf]
cj:yfdf ;d]t n]vfk/LIfssf] lgo'lQmsf] nflu cfzo dfu e} cfPsf] v08df ;d]t
cfkm" / cfkm\gf] kmd{n] cfrf/ ;+lxtf cGtu{tsf] :jtGqtf / lgikIftfsf k|
fjwfgsf] cg'kfngf u/]sf] / lgsfosf] k|s[lt / sf/f]jf/sf] n]vfk/LIf0f
ug{ cfkm" ;Ifd x'g'sf ;fy} kof{Kt >f]t, ;fwg / ;do ePsf] lgSof}{n ug{'
kb{5 .
-#_ n]vfk/LIfs lgo'lQmsf] k|:tfj k|fKt ePkl5 ug{'kg]{ bf]>f]
sfo{ eg]sf] cfkm\gf] lgo"lQm k|rlnt sfg"g jf lgsfosf] lawfg, lgodfjnLdf
pNn]lvt k|fjwfgsf] kfngf u/] gu/]sf] Plsg ug'{ kb{5 . o;sf] nflu

5
n]vfk/LIfs lgo'lQmsf] kq;fy a}7ssf] lg0f{o ptf/ ;d]t dfu u/L
n]vfk/LIf0f kmfOndf ;+nUg u/L /fVg' kb{5 .
-$_ lgo"lQmsf] a}wtfsf] hfr u/]kl5 k"j{ n]vfk/LIfs;+u
n]vfk/LIf0fsf nflu cg'aGw :jLsf/ ug{ g;lsg] pko"Qm sf/0f jf cj:yf
eP ;f]sf] hfgsf/Lsf nflu kqfrf/ ug{' kb{5 .
-%_ lgo"lQmsf] a}wtf / cfrf/ ;+lxtfsf] kfngfsf] lgSof}{n u/]kl5
n]vfk/LIf0fsf] p2]Zo, bfo/f tyf n]vfk/LIf0f ul/g] lalw, ;DalGwt sfg"g
tyf lgodfjnL, k|lta]bgsf 9f+rf, lsl;d / k|:t't ul/g] ;do / n]vfk/LIf0f z'Nssf
af/]df pNn]v u/L g]kfn n]vfk/LIf0fdfg @!) cg';f/ cg'aGwkq k]z u/L
n]vfk/LIf0f ug]{ lgsfosf] cflwsfl/s AolQmaf6 cg'df]bg u/fpg' kb{5 .
cl3Nnf] aif{sf] n]vfk/LIfs cfkm} ePsf] cj:yfdf n]vfk/LIfs
lgo'lQmsf] k|:tfj ;DaGwdf ;d]t lgsfosf] :jfldTj, af]8{ tyf sf/f]jf/sf] k|
s[ltdf kl/jt{g eP gePsf] / ;f]af6 cfrf/ ;+lxtf kfngf / ;Ifdtfdf k|lts'n c;/ k/]
gk/]sf] hfr u/]kl5 dfq n]vfk/LIf0fsf nflu lgo'lQm :jLsf/ ug{'k5{ .
lgo'lQmsf] zt{, n]vfk/LIf0f bfo/f / Aoj:yfksLo ;+/rgf tyf AolQmdf
kl/jt{g ePdf gof+ cg'aGwkq k]z u/L n]vfk/LIf0f ug]{ lgsfosf] jt{dfg
cflwsfl/s AolQmaf6 cg'df]bg u/fpg' kb{5 . o;f] ubf{ cfk;L ;dembf/L
a9\g] / n]vfk/LIf0f sfo{lalwdf l4ljwf pTkGg gx'g] ;'lglZrttf k|fKt
x'G5 .
o; r/0f cGtu{t lgDg sfuhftx?sf] n]vfk/LIf0f :yfoL kmfOndf
clen]vLs/0f u/]/ /fVg' kb{5M
-!_ lgsfoaf6 k|fKt n]vfk/LIfs lgo'lQm k|:tfjsf] kq -cflwsfl/s txaf6
n]vfk/LIfs lgo'lQm ;DaGwL ;ef jf a}7ssf] lg0f{osf] k|dfl0ft
dfOGo"6;d]t_,
-@_ cfrf/ ;+lxtf kfngf ;DaGwL n]vfk/LIfs kmd{sf] k|f]k|fO6/
jf ;fem]bf/n] u/]sf] 3f]if0ff,
-#_ sDkgL P]g @)^# sf] bkmf !!@-@_ sf] k|of]hgsf] nflu
k7fOPsf] kq,
-$_ k"j{ n]vfk/LIfs;+u ePsf] kqfrf/ -gd"gf cg';"rL !df ;+nUg_ /
-%_ n]vfk/LIf0f cg'aGw kq -gd"gf cg';"rL @df ;+nUg_ .

6
v_ n]vfk/LIf0f of]hgf tof/L tyf clen]vLs/0f
lgsfosf] cflwsfl/s AolQmaf6 x:tfIfl/t n]vfk/LIf0f cg'aGw kq k|
fKt ul/;s] kl5 n]vfk/LIf0f of]hgf tof/Lsf] sfo{ z'? ug{' kb{5 . o; cGtu{t
lgDg s'/fx?sf af/]df n]vfk/LIfsn] pknAw x'g;Sg] b:tfj]h, ;"rgf / cGo
laifox?sf af/]df hfgsf/L lng' kb{5M

-!_ lgsfosf] sfg"gL k|fjwfg, zf;sLo :j?k, Aoj:yfkg tyf sf/f]jf/;

+u ;DalGwt hfgsf/L xfl;n ug]{, h:t}, nfu" x'g] sfg"gL jf lgofds
cfwf/zLnf, sf/f]jf/ tyf k|zf;lgs ;~rfngdf c;/ kg]{ s'g} cGo lgod,
lgb]{lzsf, Dofg'cn, ;/sf/L gLltx?, ;+:yfut ;+/rgf, sf/f]jf/ ;~rfngsf
If]q tyf k|sf/, cfjlws of]hgf, d"Vo cfDbfgLsf >f]t, lgsfon] nfu"
u/]sf n]vfgLlt tyf cEof;x?, n]vfk/LIf0f cjlwdf 36]sf
dxTjk"0f{ 36gfx?, hf]lvd klxrfg tyf lgoGq0fsf k|s[ofx?, cflb .
-@_ lgod tyf sfg"g cg';f/ ljQLo k|ltj]bgdfgx?df ePsf yk Aoj:yfx?,
-#_ sfg"g jf lgodn] lglb{i6 u/] cg';f/sf] ljQLo k|ltj]bg k|:t'tLsf]
cfwf/zLnf :jLsf/ ug{ c;/ k'¥ofpg] cGo ljifox?,
-$_ cfly{s ljj/0f tof/Lsf] cj:yf, tyf
-%_ laut aif{sf] n]vfk/LIf0f k|ltj]bg -k|f/lDes Pj+ clGtd_df pNn]lvt
a]?h' ;Dk/LIf0f tyf ;'emfjx?sf] sfof{Gjogsf] cj:yf .

o;sf] nflu lgsfosf] cflwsfl/s j]e;fO6af6 jf sDkgL;+u ;f]em} kqfrf/

u/]/ dfly pNn]lvt b:tfj]h tyf ;"rgfx? k|fKt ug{' kb{5 . tTkZrft, oL
b:tfj]h tyf ;"rgfx?sf] la:t[t cWoog / ;ldIff u/L k|f/lDes hf]lvd If]qsf]
klxrfg ug{' kb{5 .

n]vfk/LIfsn] ljQLo ljj/0fsf] txdf / sf/f]af/sf ju{x¿, n]vf

df}Hbftx¿, Pj+ v'nf;fx¿sf nflu b[9f]lQm txdf ;f/e"t unt cfFs8f k|:t't
x'g ;Sg] hf]lvdx¿sf] klxrfg Pj+ lgwf{/0f ug{' kb{5 . o; k|of]hgsf nflu
n]vfk/LIfsn] cfkm";+u ePsf] cg'ej, cl3Nnf] cjlwsf] n]vfk/LIf0f
Joj:yfkg kqdf pNn]lvt Aoxf]/fx?, utaif{ / o;aif{sf] d"Vo d"Vo n]vf
zLif{sx?sf] cg'kftsf] ljZn]if0f, ah]6 / af:tljs larsf]
leGgtfsf] ;ldIff, ;~rfns ;ldltsf] lg0f{osf] cWoog tyf n]vf / cfGtl/s
lgoGq0fsf] a'emfO{ -Understanding accounting and internal control_, ;Da4 AolQm;
+usf] sf/f]jf/sf] cj:yf, sf/f]jf/, sfg"g, n]vfdfg tyf lgb]{lzsfdf kl/jt{gsf
sf/0f kg{;Sg] c;/, ;du| cy{Aoj:yfn] kf/]sf] k|efjsf] d"NofFsg, cflbsf
d2tn] n]vfk/LIf0fsf hf]lvd If]qx? klxrfg ug{' kb{5 .

klxrfg ul/Psf hf]lvd, sf/f]af/sf] ;+Vof tyf hl6ntf x]/]/ cfjZos zLk,
1fg / cg'ejL AolQmx? rog u/L n]vfk/LIf0f 6f]nL u7g ug{' kb{5 .
7
cfjZostf cg';f/ afXo laz]if1x? ;d]t n]vfk/LIf0f 6f]nLdf ;dfj]z ug{'
kb{5 . n]vfk/LIf0f 6f]nL u7g kZrft n]vfk/LIf0f ug{ nfluPsf] lgsfo,
sf/f]jf/sf] k|s[lt, hf]lvd If]q, k|ltj]bgsf] lsl;d, sfo{ laefhg tyf
pknAw ;dosf af/]df n]vfk/LIf0f 6f]nLnfO{ cled'vLs/0f tflnd k|bfg ug{'
kb{5 . ;fy}, ;du| n]vfk/LIf0f of]hgf b:tfj]h tof/ ug{' kb{5 .

n]vfk/LIf0f 6f]nL;lxt lgsfosf] pRr txsf Aoj:yfks tyf laefuLo k|

d'vx?;+u k|j]z a}7s u/L n]vfk/LIf0fsf] If]q tyf sfo{lalw, dxTjk"0f{
sf/f]jf/ tyf 36\gfx?sf] af/]df hfgsf/L, k|of]u ul/Psf n]vfgLltx?, klxrfg
ul/Psf hf]lvd tyf k|of]udf /x]sf lgoGq0fsf k4ltx?, cflb laifodf 5nkmn
ul/ jf;nft tyf cfo ljj/0fdf pNn]lvt n]vfzLif{s -h:t}M :yL/ ;DklQ, a}
+s, :6s, cf;fdL, k"hL tyf sf]if, e"QmfgL lbg afls, ;fx', s/, tna,
sfof{no ;~rfng vr{, laqmL, cGo cfDbfgL, dd{t ;Def/, cflb_ tyf k|s[of -
h:t}M v/Lb, laqmL, tna, hf]lvd klxrfg tyf ;dfwfg k4lt, cfGtl/s
n]vfk/LIf0f, cflb_sf] lj:t[t hfgsf/L tyf ;ldIff u/L n]vfk/LIf0f sfo{qmd
tof/ ug{' kb{5 . ;Dej eP;Dd d"Vo d"Vo sf/f]jf/ tyf lgoGq0f k|s[ofx?
h:t}, v/Lb tyf lalqm k|s[of, tnaL k|s[of, a}+s lx;fj ldnfg k|s[of, gub
Aoj:yfkg, rn crn ;DklQ Aoj:yfkg, e"QmfgL k|s[of, n]vf+sg k4lt,
clwsf/ tx / sfo{ laelQm -Authority level and segregation of duties_,
Aoj:yfksLo ;"rgf ;Dk|]if0f tl/sf, cfGtl/s n]vfk/LIf0f tyf ;'k/Lj]If0f
cg'udg k|s[of, cflbsf af/]df l6kf]6 agfpg' kb{5 . ;fy}, gd"gf k/LIf0fsf]
nflu sf/f]jf/ tyf ;+Vof lx;fa ug{ d"Vo d"Vo ;DklQ, bfloTj, cfo tyf
Aoosf zLif{sdf aif{ el/df ePsf sf/f]af/sf] lni6 k|fKt ug{' kb{5 .

dfly pNn]v u/] adf]lhdsf] lgoGq0f k|0ffnLsf] l6kf]6sf] ;ldIff,

lautsf] n]vfk/LIf0f k|ltj]bgdf pNn]lvt a'Fbfx?sf] laZn]if0f Pj+
n]vfk/LIfssf] cg'ej tyf ;'ema'emsf] cfwf/df cfly{s ljj/0fsf k|To]s
zLif{sx?sf] hfFrsf] nflu n]vfk/LIfsn] ckgfpg' kg]{ ;du| cg'lqmof tyf
hf]lvd klxrfgsf cfwf/df ckgfpg' kg]{ yk n]vfk/LIf0f sfo{ljlwx¿ pNn]v
ul/Psf] la:t[t n]vfk/LIf0f sfo{qmd -Audit Program_ tof/ ug{' kb{5 .

lj:t[t n]vfk/LIf0f sfo{qmd tof/ ubf{ g]n]kdf %)) cg';f/

n]vfk/LIfsn] ljleGg JolQmut n]vf df}Hbftx?, sf/f]jf/sf ;d"xx?, ljQLo
ljj/0fsf] k|:t'lts/0f / v'nf;fx?sf] hf+r ug{ lgDg k/LIf0f ljlw -Audit
Procedures_ dWo] pko'Qm k/LIf0f ljlw lgwf{/0f ug'{ kb{5 .
 /]s8{ jf sfuhftsf] lg/LIf0f  df}Hbft ;dy{g
 l:y/ ;DklQsf] lg/LIf0f  k'gMu0fgf
 cjnf]sg  k'gM;Dkfbg
8
  ;f]wk'5  ljZn]if0ffTds k|lqmof

To;sf] ;fy}, n]vfk/LIfsn] kl/df0ffTds ¿kn] ;f/e't unt cfFs8f kQf

nufpg] lsl;dn] :jLsf/of]Uo :t/ lglZrt ug{sf nflu ;f/e"ttfsf] -Materiality_
u0fgf ug{' kb{5 . o;sf] k|of]u n]vfk/LIf0f sfo{ ;~rfng ubf{ gd"gf 5gf}6
-Sample selection_ ug{ ;d]t k|of]u ul/G5 .
;f/e"t s] xf] eGg] s'/fsf] lgwf{/0f k]zfut ljj]ssf] ljifo xf] . g]kfn
n]vfdfg af]8{sf] ljQLo ljj/0fx¿sf] tof/L Pj+ k|:t'tLs/0fsf nflu 9f+rfdf
æ;f/e"ttfÆnfO{ b]xfosf zAbfjnLdf kl/eflift ul/Psf] 5M æ;"rgf, ljQLo
ljj/0fx¿sf] cfwf/df k|of]ustf{åf/f lnOPsf] cfly{s lg0f{onfO{ o;sf] 5'6 jf
unt cfFs8fn] k|efljt ug{ ;Sg] ePsf] v08df ;f/e"t x'G5 .” ;f/e"ttf snd jf
q'l6sf] 5'6 jf unt cfs8f k|:t'ltsf] vf; kl/l:yltdf lgl0f{t (Judged) o;sf] cfsf/df
lge{/ ub{5 . g]=n]=k]=df=#@) æn]vfk/LIf0f ;f/e"ttfÆ cg';f/
n]vfk/LIfsn] n]vfk/LIf0f ubf{ ;f/e"ttf / n]vfk/LIf0f hf]lvd;Fu
o;sf] ;DaGwnfO{ dgg ug'{kb{5 . n]vfk/LIfsn] ;f/e"ttfnfO{ ;du| ljQLo
ljj/0fx¿sf] txdf / sf/f]af/sf] ju{x¿, n]vf df}Hbftx¿ Pj+
v'nf;fx¿sf ;DaGwdf dgg ug{' kb{5 .

;f/e"ttf lgSof}{n ubf{ lgsfosf] k|s[lt / ;DefAo hf]lvd If]qsf]

klxrfg u/L pko"Qm cfwf/ rog ug{' k5{ . ;f/e"ttfsf] cfwf/ lgSof}{n
u/]kl5 ;j{dfGo k|ltztn] ;f] cfwf/nfO{ u'0fg ul/G5 . k|of]udf
cfPsf ;j{dfGo cfwf/ tyf k|ltztx? lgDgfg';f/ 5gM
- s'n cfo x ! %
- s/ cl3sf] gfkmf jf 3f6f x !) %
- s'n ;DklQ x @ %

t/ ;f/e"ttf lgSof}{n ubf{ lnOPsf] cfwf/ eg] dgfl;j x'g' kb{5 .

;f/e"ttf lgSof}{n ul/;s] kl5 7"nf / c;fdfGo k|s[ltsf /sd jf sf/f]jf/nfO{
;f/e"ttfsf] ;LdfeGbf aflx/ /fVg' k5{ / To:tf /sdx?sf] hfFr k"0f{?kdf ug{'
kb{5 . pbfx/0fsf] nflu, ;DalGwt lgsfo jf AolQm;+usf] sf/f]jfx? ;f/e"t
txeGbf sd ePtf klg To:tf sf/f]jf/ ;a}sf] lj:t[t hfFr ug{' kb{5 .
;fy}, ;f/e"ttfsf] /sd Pp6f lg0f{oug]{ tx - Decision point_ ePsf]n]
n]vfk/LIfsn] cfkm\gf] jrfjsf nflu s]xL dflh{g /fVg' h?/L x'G5 . To;}n],
g]=n]=k=df #@) n] sfo{ut ;f/e"ttf (Performance materiality) sf] kl/ro u/fPsf]
5 . h;cg';f/, n]vfk/LIf0fsf nflu ;f/e"ttf txsf] laleGg hf]lvd If]q jf
sf/f]jf/sf] sfo{ut ;f/e"ttf lgDgfg';f/ lng] ul/Psf] 5M
l;= Hff]lvd :t/ sfo{ut ;f/e"ttf
g+
=
9
 ! Go"g ;f/e"ttfsf] &%%
@ dWod ;f/e"ttfsf] ^@=%%
# pRr ;f/e"ttfsf] %)%

;f/e"ttfsf] u0fgf n]vfk/LIfsn] cfˆgf] cg'ej / ljj]s k|of]u ul/ ug{'

kb{5 . of]hgf th'{dfsf] a]nfdf u0fgf ul/Psf] ;f/e"ttf, n]vfk/LIf0f
sfo{ ub}{ hfFbf k|fKt ;"rgf tyf k|df0fsf] cfwf/df kl/jt{g ug'{kg]
{ x'g ;Sb5 . o;f] ePdf kl/jt{g ug{'k/]sf] sf/0f / ;f]sf] k|efjsf af/]df
n]vfk/LIf0f kmfOndf clen]vLs/0f ug{'kb{5 .
o; r/0f cGtu{t lgDg sfuhftx?] n]vfk/LIf0f :yfoL tyf sfo{ut
kmfOndf clen]vLs/0f u/]/ /fVg' kb{5M
-s_ :yfoL kmfOndf /xg] sfuhft
-!_lgsfosf] cflwsfl/s j]e;fO6 jf ;f]em} kqfrf/ u/]/ ;+slnt sfg"gL tyf
k|s[ofut b:tfj]hx?,
-@_ laleGg sf/f]jf/ tyf lgoGq0f k|0ffnLsf] l6kf]6x? -gd"gf
cg';"rL # df ;+nUg_
-v_ sfo{ut kmfOndf /xg] sfuhft
-!_ k|j]z a}7ssf] ;~rf/ kq tyf a}7ssf] dfOg'6
-@_ ;du| n]vfk/LIf0f of]hgf -9fFrf cg';"rL $ df ;+nUg_
-#_ k|To]s n]vf zLif{sx?sf] hfFrsf] nflu n]vfk/LIfsn] ckgfpg' kg]
{ cg'lqmof tyf yk n]vfk/LIf0f sfo{ljlwx¿ pNn]v ul/Psf] la:t[t
n]vfk/LIf0f sfo{qmd -gd"gf cg';"rL % df ;+nUg_
-$_ hf]lvd klxrfg ul/Psf cfwf/ / If]qx?,
-%_ ;f/e"ttfsf] u0fgf kmf/fd -9fFrf cg';"rL ^ df ;+nUg_

10
%= ljQLo n]vfk/LIf0fsf] sfof{Gjog r/0fsf k|lqmof / clen]vLs/0f

n]vfk/LIf0f k|s[ofsf] bf]>f] r/0fdf o;sf] sfof{Gjog r/0f kb{5 .

n]vfk/LIfsn] k|yd r/0fdf k|fKt u/]sf ;"rgf tyf ljj/0f / ;f] adf]lhd to u/]sf]
k|f/lDes hf]lvd:t/nfO{ dWo gh/ /fv]/ n]vfk/LIf0f sfo{qmd cg';f/ ljQLo
ljj/0fsf x/]s tTj -n]vf zLif{s_ tyf k|0ffnLsf] uxg k/LIf0f ug{' kb{5 . of]
r/0fsf] d"Vo p2]Zo eg]sf] n]vfk/LIf0fsf ljljw sfo{lalwx?
ckgfO{ n]vfk/LIf0f hf]lvdnfO{ :jLsf/of]Uo :t/;Dd Nofpg kof{Kt
pko"Qm n]vfk/LIf0f k|df0fx? ;+sng ug{' xf] . o;sf nflu n]vfk/LIfsn]
lgsfon] cjnDag u/]sf lgoGq0f k|0ffnLx?sf] hfFr u/L ;f]sf] ljZj;lgotfsf
cfwf/df gd"gf k/LIf0f ug]{ jf uxg ;f/jfg k|s[of ckgfpg] eGg] af/]df
lgSof}{{n u/]/ cfkm\gf] sfo{ k|f/De ug{' k5{ .
s_ n]vf tyf cfGtl/s lgoGq0f k|0ffnLsf] ljZj;gLotf Pj+ sfof{Gjogsf] ;ldIff
tyf clen]vLs/0f
n]vfk/LIfsn] n]vfk/LIf0f ;DkGg u/L ljj]s;+ut lgrf]8df cfpg cyf{t
n]vfk/LIf0f /fo :yflkt ug{sf] nflu kof{Kt, pko'Qm / k|efjsf/L
n]vfk/LIf0f k|df0fx? ;+sng ug'{kb{5 . t;y{, n]vfk/LIf0f sfof{Gjog
r/0fklg ;du| n]vfk/LIf0f sfo{sf] clt dxTjk"0f{ r/0f xf] / o; r/0fdf
n]vfk/LIfsn] plQs} rgfvf] eO{ k]zfut ljj]s k|of]u ug{' kb{5 .
n]vfk/LIf0f k|df0fx? ;+sng ug{sf nflu ljz]iftM lgoGq0fx?sf]
k/LIf0f / ;f/jfg\ hfFrsf k|s[ofx?sf] k|of]u ug]{ ul/G5 . lgsfon] cjnDag
u/]sf n]vf tyf cfGtl/s lgoGq0f k|0ffnLsf] ljZj;gLotf Pj+
sfof{Gjogsf] ;ldIff ubf{ ;f]df lge{/ ug{ g;lsg] cj:yf /x]df w]/}eGbf
w]/} sf/f]jf/x?sf] ;f/jfg hfFr ug{' kb{5 . vf; u/]/ n3' Pj+ ;fgf tyf
demf}nf lgsfox?df cfGtl/s lgoGq0f k|0ffnL gx'g] jf eP klg sdhf]/ x'g]
cj:yf /xg ;S5 . lgDg cj:yfdf lgoGq0f k|0ffnL g/x]sf] jf ePklg ljZj;gLo
g/x]sf] dfGo ;lsG5M
!_ ;a} sf/f]af/ ;dfj]z ePsf] 5g eGg] cfwf/ gePsf],
@_ ;lx sf/f]af/dfq ;dfj]z ePsf 5g\ eGg] cfwf/ gePsf],
#_ sf/f]af/x? ;lx ;do cjwLdf clen]v ug]{ gul/Psf],
$_ sf/f]jf/ ug{sf nflu clwsf/ tx (Authority level) gtf]lsPsf],

11
 %_ sf/f]jf/sf] :jLs[lt lbg], n]vf jf /]s8{ /fVg] / /sd e"QmfgL leGg
leGg AolQmn] ;Dkfbg ug]{ u/L sfo{ laefhg (Segregation of duties)
gePsf],
^_ cflwsfl/s AolQmsf] :jLs[lt k|fKt u/]kl5 sf/f]jf/ z'?jft,
sfof{Gjog tyf n]vf+sg ug]{ lalw pNn]v ePsf] ljlgodfjnLsf]
Aoj:yf g/x]sf],
&_ k|foh;f] gubdf sf/f]jf/ x'g] u/]sf],
*_ clen]v ul/Psf vftf tyf ;f]af6 tof/ u/]sf ljj/0fx? l7s 5g\ eGg] kSsf
ug{ ;lsg] cfwf/ gePsf], lgoGq0f vftfx? cfjlws le8fg ug]{ gul/Psf],
(_ sf/f]af/x? j}wflgs tyf lgsfon] to u/]sf] cfjZostf / n]vfFsgsf]
cfwf/zLnf -Accounting framework_ tyf ;DalGwt sfg"gsf] kfngf ul/
clen]v tyf sf/f]jf/ ug]{ ;'lglZrttf gePsf],
!)_ ljQLo k|ltj]bgsfnflu cfjZos sf/f]af/sf] ljj/0f kof{Kt ?kdf
JofVof ul/Psf] n]vfgLlt tyf l6Kk0fLx? V'fnf;f ug]{ gul/Psf],
!!_ lgsfosf ;DklQ tyf sfuhftsf] ;+/If0f, kx'Fr / ;'/Iffsf Aoj:yf
gePsf],
!@_ ;a} ;Da4 JolQm;Fusf] sf/f]af/sf] klxrfg, leGg clen]v / ;ldIff
ug]{ kl/kfl6 gePsf],
!#_ ph'/L, d'2fdfldnf, bfFaL / lgwf{/0fx? -Assessments_ klxrfg /
clen]v ug]{ Aoj:yf gePsf],
!$_ afXo tyf cfGtl/s sf/sx?sf sf/0f hfn;fhL / q'6Lsf] ;Defjgf tyf
36\gf klxrfg tyf /f]syfdsf nflu hf]lvd Aoj:yfkg /0fgLlt tyf
sfo{ljlw sfof{Gjog gu/]sf],
!%_ lgsfosf] cfljlR5Ggtf (Going concern) ;d:ofsf] klxrfg ug{ cfjZos
hfgsf/Lx? k|fKt ug]{ / d"NofFsg ug]{ kl/kfl6 gePsf], cflb .

dxTjk"0f{ Joj;flos hf]lvdsf] klxrfgn] n]vfk/LIf0f hf]lvd kQf

nufpg d2t k'of{pFg] ePsf]n] o;sf] af/]df klg hfgsf/L xfl;n ug{' cfjZos
x'G5 . lgsfon] ;fdgf ug'{k/]sf] Joj;flos hf]lvd ljljw / Jofks x'g ;Sb5 .
lgsfon] ;fdgf ug{ ;Sg] clGtd Joj;flos hf]lvd eg]sf] ;~rfngdf g/xg]
hf]lvd xf] . Joj;flos hf]lvddf, Joj;fonfO{ c;kmn jf cj/f]w k'of{pg ;Sg]

12
sf/sx? kb{5g\ . tn pNn]v ul/Psf Aoj;flos hf]lvdsf pbfx/0fx? n]vfk/lIfsn]
;ldIff ug{' kb{5M
- u|fxsdf sdL
- pTkfbg nfutdf j[l4
- gut k|jfxdf ;d:of
- pTkfbg ul/Psf] j:t'sf] dfudf sdL
- d'2fdfldnfx?, bfFaLx?
- k|fljlws ck|rng
- ahf/ k|lt:kwf{df j[l4
- nfedf sdL
- /fhgLlts / cfly{s cl:y/tf
- ckof{Kt k"FhL
- pRr ljQLo hf]lvd
- hfn;fhL / rf]/Lsf] hf]lvd, cflb .

n]vfk/LIfsn] Dffly pNn]lvt ;ldIffsf do I live in pick up become

no one like that cltl/Qm cjnDag ul/Psf lgoGq0fx¿sf] Joj:yfksLo pNnª\
3g (Management override controls) sf] ;Defjgf klg dgg u/L k]zfut ;Gb]xsf] k|
j[lQ sfod /fVb} hfn;fhL Pj+ q'l6sf sf/0f x'g] n]vfk/LIf0f hf]lvd
Go"gLs/0f ug{sf nflu k|efjsf/L x'g] n]vfk/LIf0f sfo{ljlwx¿ ckgfpg'
kb{5 .
;DalGwt AolQmx?;+usf] 5nkmn tyf Walk Through Test af6
pk/f]Qmg';f/sf] hfgsf/L xfl;n ul/;s]kl5 n]vfk/LIfsn] o;cl3 lgwf{/0f
u/]sf] hf]lvd txdf kl/jt{g ug{' kg]{ cj:yf ePdf kl/jt{g u/L ;f]sf] clen]v
sfo{ut n]vfk/LIf0f kmfOndf /fVg' kb{5 . To;sf cltl/Qm of]hgf th{'df
r/0fdf tof/ ul/Psf lj:t[t n]vfk/LIf0f sfo{qmddf cfjZos ;+;f]wg ug{' kb{5
.
sfo{ut kmfOndf /xg] sfuhft
-!_ n]vfk/LIf0f 6f]nL k|d'vn] lgsfon] cjnDag u/]sf n]vf tyf
cfGtl/s lgoGq0f k|0ffnLsf] ljZj;gLotf Pj+ sfof{Gjogsf] ;ldIff tyf
Aoj;flos hf]lvdsf] ;ldIff u/L n]vfk/LIf0f hf]lvdsf] lgisif{
-@_ lgwf{l/t hf]lvd txdf kl/jt{g ug{' k/]sf] sf/0f,
-#_ ;ldIffkZrft to ul/Psf] hf]lvdnfO{ ;+af]wg ug{ lj:t[t
n]vfk/LIf0f sfo{qmddf kl/jt{g ul/Psf] a'bfFx? .
13
v_ gd"gf 5gf}6 tyf clen]vLs/0f

lgsfon] cjnDag u/]sf n]vf tyf cfGtl/s lgoGq0f k|0ffnLsf]

ljZj;gLotf Pj+ ;f]sf] sfof{Gjogsf] tyf Aoj;flos hf]lvdsf] ;ldIff kZrft ;
+;f]lwt hf]lvd :t/sf cfwf/df af;nft tyf cfoAoo ljj/0fdf ePsf d"Vo d"Vo
n]vf zLif{s sf/f]jf/x?sf] ;f/jfg k/LIf0fsf nflu to ul/Psf] ;f/e"ttfsf cfwf/df
gd"gf 5gf}6 ug{' kb{5 .
n]vfk/LIf0fdf gd"gf k/LIf0f lalw k|of]u ug]{ lgwf] u/]df
n]vfk/LIfsn] n]vfk/LIf0fsf] p2]Zo hxfFaf6 n]vfk/LIf0f gd'gf 5gf}6
ul/Psf] 5 To;sf] ;d|u;+Vofsf] af/]df lgisif{df k'Ug pko"Qm cfwf/x? k|
fKt ug'{ xf] eGg] s'/fsf] x]Ssf /fVg' kb{5 .

gd"gf k/LIf0f lalw ckgfpbf gd"gf 5gf}6sf sf/0f x'g;Sg] hf]lvd sd

ug{ tnsf a'bfFx?nfO{ Wofg lbg' kb{5 .
 n]vfk/LIfsn] n]vfk/LIf0f sfo{ljlwsf] p2]Zo / gd"gf k/LIf0fsf nflu
5gf}6 ePsf OsfO{n] ;du| ;+Vofsf] laz]iftfnfO{ k|ltlglwTj ug{'
kg]{ s'/fdf Wofg lbg' kb{5 .
 n]vfk/LIfsn] gd"gf 5gf}6sf] hf]lvdnfO{ :jLsf/ ug{ ;lsg] :t/df
emfg]{ u/L gd"gf cfsf/ lgwf{/0f ug'{ kb{5 .
 n]vfk/LIfsn] gd"'gf 5gf}6 ubf{ ;Dk"0f{ ;+VofAff6 x/]s
OsfO{ a/fj/ 5gf}6 x'g;Sg] ;DefJotf ;'lglZrt ug'{ kb{{5 .

gd'gf 5gf}6 ljlwx?

n]vfk/LIf0fsf nflu gd"gf 5gf}6 ubf{ laleGg ljlwsf] k|of]u ug]
{ ul/Psf] 5 h:t}M ¥of08d (random) 5gf}6 lalw, l;nl;nfj¢ (systematic) 5gf}6
lalw, h'g e]l6of] ToxL r'Gg] lalw, cflb . o;dWo] ¥of08d (random) 5gf}6
lalw k|foMh;f] k|of]u ug]{ul/Psf] 5 . gd"gfsf] cfsf/ -;+Vof_ lgwf{/0f
u/]kl5 sDKo'6/sf] dfWodaf6 ¥of08d 6]an k|of]u u/L k/LIf0fsf nflu
sf/f]jf/x? rog ul/G5 .

gd"gf cfsf/sf] u0fgf

gd"gf cfsf/sf] u0fgf ubf{ lgoGq0f k|0ffnL / laZif0ffTds ;ldIffdf
e/ kg{ ;lsg] jf g;lsg] / to ul/Psf] hf]lvd tx nfO{ cfwf/ lnO{ lgDg ;'qsf]
k|of]u ug{ ;lsG5M

gd"gfsf] cfsf/ M hg;+Vofsf] d"No — pRr /sd jf vf; /sd *R

;du| ;f/e"ttfsf] /sd

hxfF, R ;+s]t hf]lvdsf] sf/s cyjf ;+s]t xf] / o;sf] ;+Vof lgDg 6]andf lbOPsf] 5 .
14
 ljZjf; ug{ ;lsg] cj:yf jf;nft cfoAoo
pRr dWod Go" pRr dWo Go"
hf]lv hf]lvd g hf]lvd d g
ljZn]if0ffTds d hf]lv hf]lv hf]lv
lgoGq0f? ;ldIff? d d d
5}g 5}g 2.5 1.8 1.2 1.2 0.9 0.6
5 5}g 1.3 0.9 0.6 0.4 0.3 0.2
5}g 5 1.7 1.2 0.8 0.8 0.6 0.4
5 5 0.9 0.6 0.4 0.4 0.3 0.2

sfo{ut kmfOndf /xg] sfuhft

-!_ lgsfoaf6 k|fKt k|To]s ;f/e"t n]vf zLif{ssf] sf/f]jf/sf] lni6
-@_ sfo{ut ;f/e"ttf txeGbf dfly / vf; sf/f]jf/sf] ljj/0f
-#_ gd"gf cfsf/ u0fgf u/]sf]] l;6 -gd"gf cg';"rL &df ;+nUg_

u_ sf/f]jf/sf] ;f/jfg k/LIf0f

dfly pNn]lvt lalwaf6 sfo{ut ;f/e"ttf txeGbf sd /sdsf sf/f]jf/sf]

;f/jfg hfFrsf nflu u0fgf ul/Psf gd"gf ;+Vof a/fa/sf ;f/jfg hfFRfsf nflu
sf/f]jf/x? 5gf}6 ug{ sDKo'6/sf] ;xfotfn] /\of08d 6]jnsf] k|of]u
ug{'kb{5 . gd"gf 5gf}6 ul/Psf sf/f]jf/ tyf sfo{ut ;f/e"ttf txeGbf dflysf
/sd ePsf sf/f]jf/x? Pj+ vf; k|sltsf clt hf]lvdo'Qm sf/f]jf/x?sf] ;f/jfg
hfFRf ug{' kb{5 .

n]vfk/LIf0fsf] ;'?b]lv cGt;Dd (Throughout the audit) n]vfk/LIfssf]

lgisif{nfO{ k'li6 ug]{ n]vfk/LIf0f k|df0fsf] kof{Kttf / pko"Qmtfsf]
lgSof}{n ug{' n]vfk/LIfssf] k]zfut ljj]ssf ljifo x'g\ . kof{Kt pko'Qm
n]vfk/LIf0f k|df0f s]nfO{ eGg] ;DaGwL n]vfk/LIfssf] ljj]s b]xfodf
pNn]lvt sf/sx?¢f/f k|efljt x'G5M
 b[9f]lQmdf ;Defljt unt cfFs8fsf] ;Defjgf / ljQLo ljj/0fx?df
k[ys\?kn] jf cGo unt cfFs8f;Fu ;+of]lht x'Fbf o;sf] ;f/e"t c;/
x'g] ;Defjgfsf] cfz+sf (Susceptibility),
 hf]lvdx?nfO{ ;Daf]wg ug]{ Joj:yfkgsf] cg'lqmof / lgoGq0fx?
sf] k|efjsfl/tf,
 p:t} ;Defljt unt cfFs8fsf ;DaGwdf cl3Nnf]
n]vfk/LIf0fsf] ;dodf k|fKt cg'ej,
 o:tf n]vfk/LIf0f sfo{ljlwx?n] hfn;fhL jf q'l6sf ljlzi6 b[i6fGtx?
klxrfg u/] gu/]sf] nufot ;Dkflbt n]vfk/LIf0f sfo{ljlwsf] k|sf/,
 pknAw ;"rgfsf] ;|f]t / ljZj;gLotf,
15
  n]vfk/LIf0f k|df0fsf] ljZjf;f]Tkfbstf (Persuasiveness), /
 cfGtl/s lgoGq0f nufot lgsfo / o;sf] kl/j]zsf] hfgsf/L .

k|of]u ul/Psf n]vfk/LIf0f sfo{lalwn] ;f/e"t ljQLo ljj/0f

b[9f]lQm;DaGwL kof{Kt pko'Qm k|df0f k|fKt gu/]sf] v08df
n]vfk/LIf0f k|df0f k|fKt ug]{ k|of; cg'?k yk cGo n]vfk/LIf0f sfo{lalw
ckgfpg' kb{5 . n]vfk/LIfsn] kof{Kt pko"Qm n]vfk/LIf0f k|df0f k|fKt
ug{ ;dy{ gePsf] v08df s}lkmot ;lxtsf] /fo jf /fo k|s6 ug]{ c;dy{tf k|s6
ug'{kb{5 .

n]vfk/LIfsn] x/]s ;f/o'Qm÷;f/e"t sf/f]jf/x?sf] ;d"x, n]vf df}Hbft /

v'nf;f ul/Psf ljifoj:t'sf] nflu ;f/jfg\ pko"Qm k|s[ofx? sfof{Gjog
ug'{ kb{{5 . n]vfk/LIfsn] n]vfk/LIf0f k|s[ofx?sf] ?kdf afXo
k|df0fLs/0f cflwsfl/s k|s[ofx?sf] af/]df ;d]t Wofg lbg' kb{5 . ;fy},
x/]s ;f/e"t sf/f]af/ ;d'x, n]vf df}Hbft / cGo v'nf;f ul/Psf] ljifosf] lgwf{l/t
;f/e"t unt ljj/0fsf] hf]lvdnfO{ Wofg lbO{ cfjZos sfo{ljlwx? rog ug]
{ / ;~rfng ug]{ sfo{ ug'{k5{ .

kl/l:ylt cg';f/ n]vfk/LIfsn] ljZn]if0ffTds sfo{ljlwx? / ;f/jfg ;du|

k/LIf0fsf] ;+of]hgn] lgwf{l/t hf]lvdnfO{ /fd|f];Fu hjfkm lbg ;Sg]
s'/fsf] x]Ssf /fvL n]vfk/LIf0f sfo{ ;Dkfbg ug{' kb{5 . x'G5g\

;f/jfg\ k/LIf0f sfo{lalw k|of]u ubf{ lgDg b[9f]lQmsf af/]df ;"rgf /

tYo ;+sng ug{' kb{5M
-!_ clwsf/ / st{Jox? -Right & Obligation_
;DklQdflysf] clwsf/sf] lgoGq0fx? jf lgsfosf] clwsf/df
/x]sf] ;DklQ tyf lgsfon] axg ug{'kg]{ bfloTjx?;+u ;DalGwt /x]
g/x]sf] . pbfx/0fsf] nflu, hUufsf] clwsf/ a'‰g n]vfk/LIfsn]
hUufsf] nfnk"hf{ tyf :ynut lg/LIf0f ug'{kb{5 .

-@_ 36]sf] -Occurrence_

lgsfo;Fu ;DalGwt x'g] / lgsfodf clen]vdf ePsf sf/f]af/ /
36gfx? ;dfj]z eP gePsf] . pbfx/0fsf nflu M ;+:yfåf/f clen]lvt
sd{rf/Lsf] vr{df cglws[t sd{rf/Lx?sf] nfut ;dfj]z ul/Psf] 5 jf 5}g
hfFr ug]{ .

-#_ cl:tTj -Existence_

16
 lgsfo;Fu ;DalGwt -;DklQx?, bfloTjx? / cl:tTjdf cfPsf] :jk"hL -
OSo"6L__ / 36]sf 36gfx?, sf/f]af/x? / cGo laifoj:t'x?sf] jt{dfg
cj:yfdf /x] g/x]sf] . pbfx/0fsf nflu M jf;nftdf k|ltlalDat
lhG;L ;fdu|Lsf] cl:tTj k/LIf0fsf] nflu lhG;L ;fdu|Lsf] ef}lts
k/LIf0f ug]{ .

-$_ dfkg -Measurement_

ljQLo / cGo ;"rgfx? plrt ?kdf / pko'Qm /sddf -c+sdf_ clen]v /
v'nf;f ul/Psf] 5 5}g . pbfx/0fsf nflu M gub 5'6lnO{ v/Lb
u/]sf] ;fdfu|Lsf] k/nd"No n]vf+sg ubf{ 5'6kl5sf] /sd xf] xf]Og
Plsg ug]{ .

-%_ k"0f{tf -Completeness_

clen]v ug'{kg]{ ;Dk"0f{ ;DklQx?, bfloTjx? / OlSj6L :jfy{ (Equity
interests) x?sf] clen]v ePsf] x'g' kg]{ . pbfx/0fsf nflu
M ;Dk"0f{ lhG;L ;fdu|Lx? h'g ljQLo ljj/0fdf ;dfj]z x'g'kg{] xf],
ePsf] 5 jf 5}g, h:t} t];|f] kIf;Fu /x]sf lgsfosf] ;fdfgx? lhG;L ;fdu|
L df}Hbftdf ;dfj]z ul/Psf] 5 jf 5}g .

-^_ d"NofÍg / afF8kmfF8 -Valuation & Allocation_

pko'Qm /sdsf] ?kdf ljQLo ljj/0fx?df ;dfj]z ePsf ;DklQx?,
bfloTjx? / OSo'6L :jfy{x? / d"NofÍgdf cfpg] kl/0ffd jf
afF8kmfF8sf] ldnfg pko'Qm ?kdf u/]sf] x'g' kg]{ . pbfx/0fsf nflu
M x|f; s§Lsf] lx;fa ubf{ ;DklQsf] k|of]u cfo'sf] cfwf/df ul/
v'bXf;of]Uo ;DklQ ul/Psf] 5 jf 5}g, lhG;L ;fdu|Lsf] d'Nofªsg
nfut cyjf v'b c;'nL of]Uo df]n -Net Realisable Value) dWo] h'g sd
x'G5 ;f]df u/] gu/]sf] hfFr ug]{ .

-&_ k|:t'lt / v'nf;f -Presentation & Disclosures_

ljQLo ljj/0fx?df pNn]lvt n]vfzLif{sx?sf] n]vf+sg dfGotf -
Recognition_, dfkg / v'nf;fx? nfu"x'g] n]vfdfg adf]lhd pko'Qm ?
kdf :ki6 k|:t't ul/Psf] / JofVof ul/Psf] x'g' kg]{] . pbfx/0fsf nfluM
jf;nftdf cfos/ ;DaGwdf rfn' cfos/ / :yug cfos/ u0fgf u/L
5'6\6f5'6\6} k|:t't ul/Psf] 5 jf 5}g .

sfo{ut kmfOndf /xg] sfuhft

-!_ gd"gf cfsf/ u0fgf kZrft 5gf}6df k/]sf sf/f]jf/x?sf] ljj/0f -gd"gf
cg';"rL &df ;+nUg_
17
 -@_ lgsfoaf6 k|fKt ljj/0f Pj+ s}lkmot ePsf / gePsf ePtf klg hfFr
ul/Psf sf/f]jf/ tyf n]vf ;d"x ;DaGwL lgsfon] n]vf+sg ubf{ /fv]sf k|
df0fsf] skLx? .

3_ ljZn]if0ffTds sfo{ljlw (Analytical Procedures)

ljZn]if0ffTds sf{oljlw ;f/jfg\ k/LIf0fsf] Ps ;ZfSt cf}hf/sf ?kdf k|

of]u ul/g] Ps sfo{lalw xf] . ;f/jfg sfo{lalwsf cGo sfo{lalwx? Kf|
of]usf ;fy;fy} ljZn]if0ffTds sfo{lalwsf] k|of]u ubf{ :jLsfo{ leGgtfsf :t/
lgwf{/0f ug]{, ck]lIft kl/0ffdx?;Fu jf:tljs kl/0ffdsf] t'ngf ug]{ / s'g}klg
ck|Toflzt ptf/ — r9fjsf] cGj]if0f ug]{ sfo{ ;dfjz] ug{' kb{5 .
ljZn]if0ffTds sfo{ljlwsf $ k|sf/ 5g\ M
 k"0f{ k|df0f
 Trend -k|j[lt_ ljZn]if0f
 Ratio ljZn]if0f
 Jofjxfl/stf k/LIf0f

k"0f{ k|df0f ÷df]6fdf]6L k|df0f÷;}4flGts k|df0f

o;cGtu{t k|fKt k|df0fdf cfwfl/t s'g} df}Hbftsf] ;}4flGts
of]ukmnsf] u0fgf ul/G5 / To;nfO{ jf:tljs df}Hbft;Fu t'ngf ul/G5 .
pbfx/0fsf nflu M s'n laqmLnfO{ sldzg b/n] u'0fg u/]/ ;]N;Dofgsf]
sldzg of]ukmn lgsflnG5 .

k|j[lt ljZn]if0f
of] ;do laTb} hfFbf ;dodf x'g] kl/jt{gsf] ljZn]if0f ug]{ k|s[of xf] .
k|j[lt ljZn]if0fdf u|fkm;\, cf};t cyjf cem hl6n tl/sfx?sf] k|of]u ul/G5 .
h:t} M l/u|]zg ljZn]if0f

cg'kft ljZn]if0f
cg'kft ljZn]if0fdf d'Vo Joj;flos ;"rsf+sx?sf] cg'kftsf] u0fgf
ul/G5 . h:t}, nfebfostf, t/ntf / C0fsf] k|of]u . oL ljZn]if0fnfO{ ck]lIft
glthf;Fu t'ngf ul/G5, h'g cl3Nnf] cjlw, ah]6, ;dfg Joj;fo jf pBf]u leqsf ;
+u7gx?sf] cf}iftnfO{ cfwf/ dflgG5 / lgsfosf] cg'kftnfO{ t'ngf ul/G5 .

Jofjxfl/stf k/LIf0f
Jofjxfl/stf k/LIf0f sfo{ljlwn] ;fGble{s ljQLo / ck/]l6ª
8f6fsf] ;DaGwdf cfwfl/t lzif{ssf] cg'dfg ug{] nIo /fVb5 . pbfx/0fsf

18
nflu cf};t tnasf] u0fgf s'n tnavr{ / cf};t sd{rf/Lx?sf] ;+Vofsf] cfwf/df
ug]{ / of] cfzf u/] adf]lhd plrt 5 jf 5}g lgisif{ lgsfNg] .

dflysf ;a} k|s[ofx? k"/f ul/ ;s] kl5 ljZn]if0faf6 k|fKt ;a}
leGgtfnfO{ k'li6 ug]{ ;f/f+z tof/ ug]{, ;fdfGo / c;fdfGo leGgtfx?sf]
cg';Gwfg ug]{ / ;f] s'/fnfO{ k'i6\ofpg] JofVofsf] clen]v /fVg], k|fKt
u/]sf] JofVofnfO{ k'li6 ug]{ k|df0fx? k|fKt ug]{ / clen]v /fVg], p7]sf
d'2fx? Joj:yfkg kq jf k|ltlglw kqdf pNn]v ug'{ kb{5, klxrfgdf cfPsf
c;dfGo leGgtfx?n] klxn] hfgsf/Ldf gcfPsf] / hfn;fhLsf sf/0fn] ;f/e"t unt
k|:t"tL tkm{ ;+s]t ub{5 eGg] af/]df ljrf/ ug]{ / lgDg s'/fx?dfly
n]vfk/LIfs ;Gt'i6 eP gePsf] d"NofFsg ug]{M
 JofVof ug{ g;lsg] ul/ /sddf s'g} 7"nf] / c;fdfGo lEfGgtf 5}g,
 hfn;fhLsf] s'g} klg ;+s]t b]vfk/]sf] 5}g,
 ljQLo ljj/0fsf] k|:t'tL / v'nf;fdf c;/kg]{ s'g}klg gofF sf/sx? kQf
nfu]sf] 5}g .

ljZn]if0ffTds sfo{lalwsf] kl/0ffdaf6 n]vfk/LIfs ;+t'i6 x'g] cfwf/

gb]lvPdf ;DalGwt sf/f]jf/ jf n]vf;d"xsf k'gM yk sfo{lalw
ckgfO{ n]vfk/LIf0f ug{' kb{5 .
sfo{ut kmfOndf /xg] sfuhft
-!_ ljZn]if0ffTds sfo{lalw ckgfOPsf b:tfj]h
-@_ ljZn]if0ffTds sfo{lalw ckgfpbf b]lvPsf leGgtfnfO{ k'li6 ug]
{ ;f/f+z ljj/0f,
-#_ ;fdfGo / c;fdfGo leGgtfx?sf] cg';Gwfg ul/Psf] clen]v
tyf ;f]sf] k'li6 ug]{ k|df0fx? .

8=_ e"n / r"s (Errors and Omissions)

s'g]} ;f/jfg\ n]vfk/LIf0f sfo{qmdsf] th'{df ubf{ e"n / r"s kQf

nufpg] p2]Zo ePsf k/LIf0fx? ;dfj]z ug'{ cfjZos x'G5 .

e"nx? kQf nufpg th'{df ul/Psf] k/LIf0fx? sf/f]jf/ zLif{sx?sf]

clen]v /flvg] clen]vaf6 z'? x'G5 / k|ljli6x?sf] s'g} Pp6f gd'gfnfO{ k'li6
ug{] sfuhft;Fu ?h' ul/G5 . h:t}M la|sL ;+fs]lts axLvftfdf (Sales nominal ledger
account) ePsf zLif{sx?nfO{ u|fxssf] la|sL cfb]z (Sales order) ;Fu le8fg ul/G5 .

19
 t/ n]vf clen]vx?af6 z'? ubf{ r's kQf nfUb}g / To;sf nflu leGg}
clen]v /flvPsf] k|df0fsf] klxrfg ug'{kb{5 . r"snfO{ n]vfÍg /]s8{x?sf]
z'?jftaf6 geO{ k|df0faf6 :jtGq klxrfg ug{ ;lsG5 . h:t}M u|fxssf] la|sL
cfb]znfO{ ;+fs]lts axLvftfdf (nominal ledger account) /x]sf] la|sL vftf;Fu ldnfg
ug'{k5{ .

To;}n], s'g}klg k/LIf0f ubf{ ljz]if Wofg k'¥ofpg' k5{ st} k|df0f
u|fxssf] sfuhftaf6 cfPsf] xf] of :jtGq ;|f]taf6 xf] . lgDg tflnsfdf s]xL
Jofjxfl/s pbfx/0fx? pb[t ul/Psf] 5M

k/LIf0f ul/Psf] plrt u|fxssf sfuhftx? :jtGq k|df0fx?

zLif{s
Lalqm k|]if0f gf]6x? kfpg' kg]{sf] kl/kq
;fdfg cfp6a's hjfkmx?
lalqm /]s8{ j:t'x?sf] k|flKtsf] k'li6
 c8{/ -cfGtl/s sfuhft_ e'QmfgL ;Nnfx gf]6x?
 rnfgLx? gub /;Lb
 n]h/x? u|fxs cfb]zx?
 ljj/0fx? u|fxs kqfrf/
 u|fxssf kmfOnx?
e'QmfgL x'g ;fdfg k|flKt gf]6x? cfk"lt{stf{ dfn k|]if0f
afFls ;fdfgx?sf] k'l:tsf gf]6x?
vl/b clen]v cfk"lt{stfsf] ljj/0f
 c8{/ vl/b rnfgLx?
 n]h/
gp7\g] /sdsf] lalqm n]h/ kfpg' kg]{sf] kl/kq
Joj:yf kqfrf/ kmfOnx? hjfkmx?
:yflgo k|];
u|fxs kqfrf/
s|]l86 l/km/]G;
k|zf;ssf] kqx?

sfo{ut kmfOndf /xg] sfuhft

-!_ e'nr's kQf nufpg ckgfPsf sfo{lalw tyf hfFr ul/Psf sfuhftsf]
gd"gf skL

r_ laz]if Wofg lbg'kg]{ ljifo (Special Attention)

20
 ljQLo ljj/0fx¿sf] n]vfk/LIf0f pQ/f]Q/ j[l4 eO/xg] Pj+ k'g/fj[lQs
(Iterative) k|lqmof xf] . n]vfk/LIfsn] of]hgfa4 9+uaf6 n]vfk/LIf0f ;Dkfbg
ub}{ hf“bf k|fKt n]vfk/LIf0f k|df0fn] n]vfk/LIfsnfO{ cGo of]hgfa4
n]vfk/LIf0f sfo{ljlwx¿sf] k|s[lt, ;do lgwf{/0f Pj+ lj:tf/nfO{ kl/dfh{g
ug{ afWo u/fpg ;Sb5 . n]vfk/LIf0fsf bf}/fgdf kQf nfu]sf unt cf“s8fsf]
kl/df0fn] hf]lvd lgwf{/0faf/] n]vfk/LIfssf] 7x/nfO{ kl/jt{g ug{ ;Sb5 /
cfGtl/s lgoGq0fdf ;f/e"t sdhf]/L ;Í]t ug{ ;Sb5 . o;sf cltl/Qm
n]vfk/LIf0fsf ;dodf ;Dkflbt ljZn]if0ffTds sfo{ljlwx¿n] klxn] g} klxrfg
gul/Psf] ;f/e"t unt cf“s8fsf] hf]lvd ;Í]t ug{ ;Sb5 . o:tf kl/l:yltdf
n]vfk/LIfsn] of]hgfa4 n]vfk/LIf0f sfo{ljlwnfO{ sf/f]af/sf ju{x¿,
vr{÷cfosf zLif{sx¿ jf v'nf;fx¿ Pj+ b[9f]lQmx¿dWo] ;a} jf s]xLsf nflu
lgwf{/0f ul/Psf] hf]lvdsf] ;+zf]lwt ;'ema'emdf cfwfl/t eP/ k'gd"{NofÍg
ug{ h?/L x'g ;Sb5 . h;n] yk sfo{ljlw ckgfpg] jf ;f/jfg uxg k/LIf0fsf nflu
tf]lsPsf] gd"gf k/LIf0fsf] cfsf/ a9fpg' kg]{ x'g ;S5 .

sfo{ut kmfOndf /xg] sfuhft

-!_ ;+zf]lwt hf]lvd u0fgf tyf ;f] k'li6 ug]{ k|df0f
-@_ ;+zf]lwt hf]lvdnfO{ :jLsf/of]Uo :t/df Nofpgsf nflu
ckgfOPsf yk sfo{ljlwx?
-#_ ;f/jfg uxg k/LIf0fsf nflu kl/jt{g ul/Psf] gd"gf k/LIf0fsf] cfsf/
u0fgf ljj/0f .

21
^= ljQLo n]vfk/LIf0fsf] ;ldIff tyf k|ltj]bg r/0fsf k|lqmof /
clen]vLs/0f

n]vfk/LIf0f k|s[ofsf] clGtd t/ plQs} dxTjk"0f{ r/0fsf ¿kdf

n]vfk/LIf0f ;ldIff / k|ltj]bg tof/L tyf k|:t'lt lng ;lsG5 . k|ltj]bg dfkm{t
n]vfk/LIf0f /fo lbbf n]vfk/LIfsn] jf:tljstfeGbf ljkl/t x'g;Sg]
hf]lvdnfO{ dWo gh/ ub}{ ;Dkflbt n]vfk/LIf0f sfo{ljlwx¿ cj:yf x]/]/
pko"Qm Pj+ dgfl;j ePsf] / k|fKt cyf{t ;+slnt k|df0fsf cfwf/df /fo :yflkt
ePsf] olsg ug{' kb{5 . t;y{ ckgfOPsf n]vfk/LIf0f sfo{lalw tyf ;+slnt k|
df0fx?sf] ;lx 9+uaf6 d"Nof+sg ug{' kb{5 .
o; cGtu{t n]vfk/LIf0f kmfO{n / ljQLo ljj/0fx?sf] ;ldIff ug]{ sfo{
kb{5M
s_ n]vfk/LIf0f kmfO{nsf] ;ldIff (Audit file Review)
;Dkflbt n]vfk/LIf0f sfo{ljlwx¿ Pj+ k|fKt ul/Psf k|df0fdf cfwfl/t
eP/ n]vfk/LIfsn] b[9f]lQm txdf ;f/e"t unt cf“s8fsf] hf]lvdnfO{
:jLsf/of]Uo Go"g :t/df emfg{ pko"Qm / k|ofKt eP gePsf] lglZrt
ug'{kb{5 . /fo ljsl;t ubf{ n]vfk/LIfsn] ljQLo ljj/0fdf ePsf]
b[9f]lQmx¿nfO{ k'li6 ug]{ jf v08g ug]{ h];'s} ¿kdf k|:t't eP
klg ;fGble{s ;a} n]vfk/LIf0f k|df0fsf] dgg Pj+ d"Nof+sg ug'{ kb{5 .

n]vfk/LIfsn] kof{Kt pko'Qm n]vfk/LIf0f k|df0f k|fKt

ug{ ;dy{ gePsf] v08df s}lkmot ;lxtsf] /fo jf /fo k|s6 ug]{ c;dy{tf k|s6
ug'{kb{5 . t;y{, ;+slnt n]vfk/LIf0fsf k|df0fx?sf] pko"Qm ;ldIff x'g'
h?/L 5 . ;dLIff k|s[of cjnDag ubf{ lgDg p2]Zox? k|fKt ug{' kb{5 M
 clen]vLs/0f ul/Psf sfuhftx?n] n]vfk/LIf0f ;fGble{s
n]vfk/LIf0fdfg cg';f/ ;dfkg ePsf] /
 ;f] kmfOndf ljQLo ljj/0fdf lbPsf] /fonfO{ ;d{yg ug]{ kof{Kt
pko"Qm n]vfk/LIf0f k|df0fx? ;+nUg ;'lglZrt ul/Psf] .

;fwf/0ftofM olb slgi7 ;xsdL{x? klg n]vfk/LIf0f sfo{df ;+nUg

ul/Psf 5g eg] pgLx?n] :jod\ ;dLIff ul/;s]sf] sfo{nfO{ jl/i7
;xsdL{¢f/f ;dLIff ug{'kb{5 . jl/i7 ;xsdL{¢f/f ;Dkfbg tyf tof/ ul/Psf]
clen]vsf sfuhftx? cg'aGw ;fem]bf/n] ;ldIff ug{' kb{5 . ;dLIff
kZrft ;dLIffstf{n] ldlt;lxt ;xL ul/Psf] x'g' kb{5 .

22
 ;dLIffstf{n] clen]vsf sfuhft ;dLIff ubf{ lgDg s'/fx?sf] hfFr
ug'{ kb{5 M
 x/]s cg";'rLdf zLif{s, ;xL / cg's|dl0fsf (index) ePsf],
 Cross Reference ePsf],
 n]vfk/LIf0fsf] lrGxsf] (audit ticks) k|i6 pNn]v ePsf],
 clen]vsf sfuhftsf] Joj:yfkg tfls{s 9Ëdf ePsf],
 ul/Psf] k/LIf0fx? k"0f{ ?kdf j0f{g ePsf] -k/LIf0fsf] p2]Zo /
k/LIf0fsf] ljlw ;lxt_,
 k|of]u ul/Psf] hfgsf/Lsf] >f]tsf] v'nfPsf],
 k/LIf0fx?n] n]vfk/LIf0fsf] p2]Zox? k'/f u/]sf],
 5gf]6 ul/Psf] gd"gfsf] cfsf/ kof{Kt ePsf],
 gd"gf 5gf}6sf] ljlw / cfwf/sf] j0f{g ul/Psf],
 kl/0ffdx? tfls{s 9Ën] /]s{8 ePsf],
 k/LIf0fx?sf] x/]s z]if /x]sf a'Fbfx?sf] :ki6tf / plrttfsf] ;+If]k
ul/Psf],
 q'6L / ckafbnfO{ plrt tl/sfn] pkrf/ (Treatment) ul/Psf] / plrttf
cg';f/, clgoldt Plss[t ul/Psf] cg";'rLdf k|lji6 ul/Psf], /
 k/LIf0fx?sf lgisif{ cy{k"0f{, ;xL / tYox?n] ;dly{t ePsf] .

n]vfk/LIf0fsf] x/]s If]qsf nflu, lgDg s'/fx? hfFr ug''{kb{5 M

 ljQLo ljj/0f tyf ;f]sf] cg';"rLx? / clen]vsf sfuhftx?nfO{ g]t[Tj
cg";'rLx?n] hf]l8Psf] -Linked_,
 ljQLo ljj/0fdf cfjZos c+sx?nfO{ g]t[Tj cg";'rLx?n] v'nf;f
u/]sf],
 n]vfk/LIf0f sfo{s|d cg';f/ kof{Kt ?kdf sfo{ ;DkGg ePsf] / sfo{
of]hgfb]lvsf x/]s km/ssf] kof{Kt n]vfk/LIf0f clen]lvs/0f
ul/Psf],
 x/]s n]vfk/LIf0f If]qx?sf] p2]Zox? k'/f ePsf],
 x/]s n]vfk/LIf0f If]qx?;+u ;DalGwt p2]Zox? / x/]s k/LIf0fsf]
glthf / afsLF a'Fbfx?sf] dgfl;j lgis{if lgsflnPsf],
 dxTjk"0f{ leGgtf ;dfof]hg ug{ Aoj:yfkg ;xdt ePsf] /
pko'Qm ;dfof]hg ul/;s]sf],
 hfn;femL, P]g, lgod / lgb]{zgsf] kfngf gePsf],
Joj;fo ;~rfng;Fu ;dalGwt ;d:of, ;Da4 JolQm;Fusf] sf/f]af/
x'g ;Sg] ;Defjgfk|lt ljrf/ ul/Psf],

23
  cGo n]vfk/LIf0f If]q tyf ug{'kg]{ cGo sfo{x? pNn]v ul/P ;
+u} lgDglnlvt b:tfj]hx?df pNn]v x'g] a'Fbfx? xfOnfO6
ul/Psf]M
- n]vfk/LIf0f k|jGws / cg'aGwg ;fem]bf/sf nflu s]xL
a'Fbfx?
- Joj:yfkg kq
- k|ltlglwTj kq
- cufdL cfly{s jif{sf nflu a'Fbfx?

;ldIffstf{n] kmfOndf pNn]lvt a'Fbf / n]vfk/LIf0fsf] /fosf nflu

dxTjk"0f{ a'Fbfsf] ;Gt'ng u/fpg' kb{5 . ;ldIff ubf{ kQf
nfu]sf ;a} ;ldIffsf a'Fbfx? lnlvt ?kdf clen]v ug'{ kb{5 . k|Zg
p7fOPsf ;a} laifox? lgSof}{n ul/Psf] x'g'kb{5 / o;nfO{ k'li6 ug]{ k|
df0fx? ;DalGwt v08df clen]vLs/0f u/]sf] x'g' kb{5 . k|Zg p7fOPsf
a'bfFx?sf] lgSof}{n eO;s] kl5, ;ldIffstf{n] ;f] hjfkm ;+tf]ifhgs 5
eGg] ;'lglZrt ug{' kb{5 . n]vfk/LIf0f 6f]nLsf] sfdsf] ;ldIff :ynut ?
kd} ;DkGg ug'{ kb{5 .

sfo{ut kmfOndf /xg] sfuhft

-!_ n]vfk/LIf0f kmfOn ;ldIff ubf{ kQf nfu]sf ;a} ;ldIffsf a'+bfx?
-@_ k|Zg p7fOPsf d'4fx? lgSof}{n ul/Psf] k'li6 ug]{ k|df0f
v_ cg'ufdL 36gfx?sf] ;ldIff
;ldIffs} qmddf n]vfk/LIfsn] g]=n]=k=df= %^) cg';f/ n]vfk/LIf0f
k|ltj]bgsf] ldlt / ljQLo ljj/0fx?sf] ldltsf] aLrdf b]lvPsf -
cfPsf_ / ;dfof]hg ug{ jf v'nf;f ug{ cfjZos 36gfx? ljQLo ljj/0fdf ljQLo
k|ltj]bg cfwf/zLnf cg';f/ pko'Q tl/sfn] k|ltlalDjt 5g\ eGg] oyfy{ /
kof{Kt n]vfk/LIf0f k|df0f k|fKt ug{' kb{5 . To;sf/0f n]vfk/LIfsn]
cg'ufdL 36gfx? -Events after balance sheet date_ sf] ;dLIff ug'{ kb{5 .

;dfof]hg ul/g] 36gf eg]sf] To:tf] 36gfx?, h:fsf] cl:tTjsf] k|df0f k|

ltj]bg ldltdf cjl:yt lyof] . ;dfof]hg gul/g] 36gf eg]sf] k'0f{ ?kn] k|ltj]bg
ldlt kZrft pTkGg ePsf] 36gf xf], ;f] 36gfsf] v'nf;f ;lx tyf oyfy{ /fosf
nflu cfjZos x'G5 .

cg'ufdL 36gfx?sf] ;ldIffsf nflu lgDg s'/fx?df Wofg lbg' kb{5M

-s_ Joj:yfkgn] cg'ufdL 36gfx? klxrfg ug{ ckgfPsf ljlwx? / ;f]sf]
kl/0ffdsf] ljZn]if0f,
-v_ hf]lvd If]q / clglZrttf (Contingencies) df ePsf ljsf;,
24
 -u_ hfn;fhL / q'l6sf s'g} k|df0fx? kQf nfu]sf jf sfo{jfxL ul/Psf,
-3_ ;]jfu|fxLn] cjlw ;dflKt kZrft tof/ u/]sf] n]vf vftfsf] cfjZostf
cg';f/ hfFr ug]{, h:t}, cGtl/d ljQLo ljj/0fx?, Joj:yfkg vftfx?,
ah]6, lalqm / vl/b vftf, lahs, s|]l86 gf]6x?, tnaL vftf, gub vftf,
sfg"gL / k/fdz{ vr{ vftfx?, cflb
-8=_ ljQLo ljj/0fsf] ldlt kl5sf] ;~rfnsx?sf], z]o/wgLx?sf] a}7s /
cGo ;ldltsf] a}7ssf] dfOg"6x?sf] ;ldIff .

sfo{ut kmfOndf /xg] sfuhft

-!_ cg'ufdL 36gfx?sf] ;dLIffsf nflu k|of]u ug]{ kmf/fdsf] 9f+rf -gd"gf
cg';"rL *df ;+nUg_
-@_ n]vfk/LIf0f cjlwkl5 hf/L ul/Psf cGtl/d ljQLo ljj/0fx?
-#_ ljQLo ljj/0fsf] ldlt kl5sf] ljleGg ;ldltsf] a}7ssf] dfOg'6 ptf/

u_ cljlR5Ggtf -Going Concern_ sf] ;ldIff

;ldIffsf] qmddf n]vfk/LIfsn] ;ldIff ug{'kg]{ csf]{ dxTjk"0f{ laifo
eg]sf] lgsfosf] Aoj:yfkgn] lgsfosf] lg/Gt/?kdf sf/f]jf/ ;~rflnt eO
/x]sf] / ;f]n]] eljiodf ;d]t lg/Gt/tf k|fKt ug]{ eGg] af/]df lnPsf] ;f]r tyf
cfwf/x?sf] d"NofFsg ug{' kb{5 . Aoj:yfkgn] lgsfonfO{ vf/]h -Liquidate_
ug]{ dg;fo gu/]sf] / ;f]sf] cj:yf;d]t g/x];Dd ;fdfGotofM ljQLo ljj/0fx?
cljlR5Ggtfsf] dfGotfdf tof/ ul/G5 . t/ lgsfosf] cljlR5Ggtfdf Zf+sf
ug{ ;lsg] laleGg cfwf/ x?sf af/]df n]vfk/LIfs ;hu x'g' kb{5 .

tn lbOPsf 36gf cyjf cj:yfx?n] lgsfosf] cljlR5Ggtfdf Zf+sf

ug{ ;lsg] kl/rofTds cfwf/ x'g ;Sb5 / o; af/]df lgsfosf] pRr Aoj:yfkg;+u
5nkmn u/L lg0f{odf k'Ug' kb{5 M

ljQLo ?kdf
 gsf/fTds ;~rfng gub k|jfx,
 aSof}tf jf af9\g afFsL nfef+z,
 efsf leq ;fx"x?nfO{ ltg{ g;lsPsf] /sddf qmlds a[l4,
 C0f ;Demf}tfx? adf]lhd zt{x? kl/kfng ug{ g;ls efvf gfu]sf C0fsf]
aSof}tf,
 k"FhLsf] ckof{Kttf / ;+sng ug{ g;lsg] cj:yf,
 ;j{dfGo eGbf ljkl/t ljQLo cg'kftx?, OToflb .
;~rfng
 Joj:yfkgn] Joj;fo vf/]h jf ;~rfng aGb ug{ vf]Hg',
25
  k'gM k"tL{ x'g g;lsg] ul/ d'Vo Jofkf/ 3f6fdf hfg',
 d'Vo ahf/, d'Vo u|fxs, d'Vo Jofkfl/s clwsf/ u'dfpg',
 >ldsx?sf] cefj, OToflb .
cGo
 j}wflgs lgodnfO{ kfngf gug'{ jf ug{ g;lsg] cj:yf l;h{gf x'g',
 ladf gul/Psf] jf ;'/lIft gePsf] dxf:f+s6sf] :yLlt ;[hgf x'g',
 sfg"g jf lgodx?df jf ;/sf/L gLltx?df kl/jt{g x'g' jf Joj;fodf gs/fTds
c;/ k/]sf] dx;'; ug'{, OToflb .

dfly lbOPsf n]vfk/LIfssf] cg'ejsf cfwf/df cljlR5GGtfsf] cj:yfdf

cfz+sf g/x]sf] af/]df Aoj:yfkgn] lnPsf sbd, ltgLx?sf] ;fGble{stf tyf
cg'dfgx?sf] Aojxfl/s eP gePsf] af/]df k|df0fx? ;+sng u/L n]vfk/LIf0f
kmfOndf clen]vLs/0f ug{' kb{5 .

sfo{ut kmfOndf /xg] sfuhft

-!_ cljl5Ggtfsf] ;dLIffsf nflu k|of]u u/]sf] hfr;"rL -gd"gf cg';"rL (df ;
+nUg_
-@_ Aoj:yfkgn] lnPsf sbd, ltgLx?sf] ;fGble{stf tyf cg'dfgsf cfwf/x?

3_ Vf'nf;f / cg'kfngfsf] ;ldIff (Disclosure and compliance review)

;a} ljQLo ljj/0fx?sf] Vf'nf;f / cg'kfngf ;DaGwL ;dLIff
ug'{ kb{5 . o;df ljQLo ljj/0fx? ljQLo / n]vf k|ltj]bg dfgx? / s'g} k|f;
+lus lgodsfg"g cg';f/ ag]sf 5g\ jf 5}gg\ eGg] s'/fsf] ;'lglZrt ul/G5 .
ljQLo ljj/0f v'nf;f / cg'kfngfsf] ;ldIffsf] nflu lgsfosf] k|s[lt cg';f/ cfslif{t
x'g] sfg"gsf] Aoj:yf / nfu" x'g] n]vf k|ltj]bg dfgx?sf Aoj:yf ;d]l6Psf]
lj:t[t hfFr;"rL tof/ u/L x/]s s'/fx?sf] cg'kfngf u/L ljQLo ljj/0fx? k|:t't
ul/Psf] Plsg ug{' kb{5 .

o;sf cltl/Qm ljQLo ljj/0fx?sf] c+su0fLtLo z'4tf, ljQLo ljj/0fx?sf]

gfd / cjlw tyf tf]lsPsf AolQmx?sf] x:tfIf/ / kfl/t ul/Psf] ldlt Pj+
n]vfk/LIfssf] k|ltj]bgsf] ldlt;+usf] tfbDotf / cGo ;fGble{s ;"rgfx?sf] ;lx
9+uaf6 k|:t'lt u/]sf] ;DaGwdf laz]if Wofg lbg' kb{5 .

sfo{ut kmfOndf /xg] sfuhft

-!_ ljQLo ljj/0fx?sf] ;"Id ;dLIff hfr;"rL -gd"gf cg';"rL !) df ;+nUg_
-@_ ljQLo ljj/0f v'nf;f / cg'kfngfsf] jflif{s ;dLIff hf+r;"rL -gd"gf
cg';"rL !! df ;+nUg_
-#_ lgsfosf] Aoj:yfkgn] ljQLo ljj/0f kfl/t u/]sf] a}7ssf] dfOg'6sf] skL
26
8=_ lnlvt k|ltlglwTj kq (Written Representation)
n]vfk/LIfsn] nfu" x'g] ljQLo k|ltj]bg cfwf/lznf (Applicable Financial
Reporting Framework) adf]lhd ljQLo ljj/0fx?sf] plrt (Fair) k|:t'ltsf nflu
Joj:yfkgn] lhDd]jf/L (Responsibility) :jLsf/ u/]sf] / ljQLo ljj/0f cg'df]bg
(Approved) u/]sf] k|df0f k|fKt ug'kb{5 . n]vfk/LIfsn] Joj:yfkgsf] o:tf]
lhDd]jf/Lsf] :jLsf/f]lQmsf] / ;~rfns ;ldlt jf ;f] ;/xsf] ;+/rgf (Similar body)
sf] a}7ssf] tT;DaGwL lnlvt k|ltlglwTj (Written representation) jf ljQLo
ljj/0fsf] b:tvt ul/Psf] k|ltsf] (Copy) :jLs[ltsf] k|df0f k|fKt ug{ ;Sb5 .

o;sf cnfjf n]vfk/LIf0fsf] l;nl;nfdf gdfuLsg (Unsolicited) jf

ljz]if ;f]wk'5sf] hjfkmdf Jo:yfkgn] n]vfk/LIfs ;dIf s}of}+ wf/0ff Pj+
k|:t'lt (Representations) lbPsf x'G5g . cGo kof{Kt pko'Qm (Sufficient Appropriate)
n]vfk/LIf0f k|df0f ljBdfg /xsf] o'lQmk"0f{ ?kn] ck]Iff (Reasonably be
expected) ug{ g;lsg] cj:yfdf ljQLo ljj/0fsf ;f/e"t ljifox? (Material Matters) df
n]vfk/LIfsn] Joj:yfkgaf6 lnlvt k|:t'lt k|fKt ug'{kb{5 . ;fy}, lnlvt k|
ltlglwTj kqdf ;dfj]z ul/Psf Aoj:yfkgsf hjfkm jf k|t'Q/ n]vfk/LIfsn] ;
+sng u/]sf] k|df0f;+u d]n gvfg] cj:yf /x]df To:tf ljifosf af/]df ;ts{ /lx
5nkmn u/L ;dfwfg ug{' kb{5 .

sfo{ut kmfOndf /xg] sfuhft

-!_ k|ltlglwTj kq -gd"gf cg';"rL !@ df ;+nUg_

r_ n]vfk/LIf0f lgisif{x?sf] d"NofÍg ug{]M

g]=n]=k=df &)) n] ljQLo ljj/0fpk/ /fo agfpFbf n]vfk/LIf0fn] dgg
ug{] ljifox?pk/ dfu{bz{g k|bfg u/]sf] 5 . n]vfk/LIfsn] ljQLo ljj/0fx?
pk/ /fo JoQm ug{sf nflu cfwf/sf] ?kdf k|fKt n]vfk/LIf0f k|df0fx?af6
lgsflnPsf lgisif{x?sf] k'g/fjnf]sg, lgwf{/0f P+j d"NofÍg ug'{kb{5 . o;
sfo{nfO{ n]vfk/LIf0f 6f]nLsf al/i7 ;b:o jf cg'aGw ;fem]bf/n] dfly
pNn]lvt ;Dk"0f{ lqmofsnfk ;dfKt ePkl5 ;do lbP/ ;Dkfbg ug{' kb{5 . o;
sfo{df k'/\ofOPsf] ;'ema'emn] dfq tf]lsPsf] cj:yfdf pko"Qm
n]vfk/LIf0f /fo k]z ug{ ;lsG5 . s'g s'g n]vfk/LIf0faf6 b]lvPsf a'bfFx?n]
ljQLo ljj/0fx? unt cfFs8fsf sf/0f ;f/e"t?kdf oyfy{ lrq0f ug{ g;Sg] vfnsf
x'G5g ltgLx?sf af/]df n]vfk/LIfsn] uxg d"NofFsg ug{'kb{5 / ;f]af6 kg]
{ c;/x?sf] kl/df0ffTds ljj/0f tof/ ug{' kb{5 .

o; cj;/df n]vfk/LIf0fsf bf}/fgdf kQf nfu]sf s}lkmot ljj/0fx? -

q'l6x?_ Aoj:yfkgn] ljQLo ljj/0fdf ;dfof]hg u/]sf jf gu/]sf] ;f/f+z tof/
u/L ltgLx?n] ;du| ljQLo ljj/0f kfg{;Sg] c;/sf af/]df n]vfk/LIfsn]
d"NofFsg ug{' kb{5 .
27
 tTkZrft, n]vfk/LIfsn] n]vfk/LIf0f hfFrsf glthfx?sf] ;f/jfttf lglZrt
u/L s'g ljifonfO{ sxfF / s;/L k|ltj]bg ul/g'kg]{ xf] To;sf]
uDeL/tf ;DaGwdf ltgLx?nfO{ juL{s/0f ug'{kb{5 . o;/L ul/g] glthfx?
sf] jlu{s/0faf6 ltgLx?nfO{ b]xfocg';f/sf k|ltj]bgdf ;dfj]z ug{' kb{5M
 cfGtl/s lgoGq0fdf b]lvPsf sdhf]/L / ljQLo k|ltj]bg k|:t'ltnfO{ c;/
gug]{ laifox? Joj:yfkgnfO{ n]lvPsf] kqdf ;dfj]z x'g],
 n]vfk/LIf0f k|ltj]bgdf ljifoj:t'sf] dxTj zLif{scGtu{t ;dfj]z ul/g], /
 n]vfk/LIf0f k|ltj]bgdf s}lkmotsf (Qualifications) laifosf ?kdf ;dfj]z
ul/g] .

n]vfk/LIfsn] pk/f]Qmfg';f/ n]vfk/LIf0f hfFrsf glthfx?sf] k|:t'lts/0f

leGgtf (Difference between items) lglZrt ug{ k]zfut ljj]ssf] k|of]u ug{' kb{5 .
oBlk s}lkmotsf ljifocGtu{t ;dfj]z ul/g] hfFrsf glthfsf nflu n]vfk/LIfsn]
ltgLx?sf] c;/sf] ;f/e"ttfnfO{ cfwf/ dfGo ;Sb5g\ .

sfo{ut kmfOndf /xg] sfuhft

-!_ n]vfk/LIf0faf6 b]lvPsf a'bfFx?sf] uxg d"ofFsg u/L s'g s'g
a'bfx?n] ljQLo ljj/0fx? unt cfFs8fsf sf/0f ;f/e"t?kdf oyfy{ lrq0f
ug{ g;Sg] vfnsf x'G5g ltgLx?af6 kg]{ c;/x?sf] kl/df0ffTds ljj/0f .
-@_ n]vfk/LIf0fsf bf}/fgdf kQf nfu]sf s}lkmot ljj/0fx? -q'l6x?_
ljQLo ljj/0fdf ;dfof]hg u/]sf jf gu/]sf] ;f/f+z .
-#_ n]vfk/LIf0faf6 b]lvPsf vf; dxTjsf a'bfFx?sf] ;~rf/sf
b[li6sf]0faf6 ul/Psf] jlu{s/0f .

5_ n]vfk/LIf0f hfFrsf glthfsf] ;~rf/M

g]=n]=k=df @^) æzf;sLo e"ldsfsf] lhDd]jf/L kfPsf;Fu (Those
Charged with Governance) n]vfk/LIf0f hfFr glthfx?sf] ;~rf/Æ n] n]vfk/LIfs /
lgsfosf] ljQLo ljj/0fx?sf] n]vfk/LIf0faf6 pTkGg ePsf ljifosf] ;Dk|]if0f
pk/ dfu{bz{g k|bfg u/]sf] 5 . n]vfk/LIf0f sfo{;Dkfbgsf] kmn:j?k
n]vfk/LIfsnfO{ hfgsf/L x'g cfPsf] zf;sLo rf;f]sf n]vfk/LIf0f ljifox?
oyf;dodf g} ;Dk|]if0f ug'{kb{5 . h;n] ubf{ zf;sLo e'ldsf lgjf{xstf{nfO{
;lx ;dod} pko'Qm sf/afxL ug{ ;dy{ agfpF5 .

zf;sLo e"ldsf lgjf{xstf{nfO{ ;Dk|]if0f ug'{ kg]{ laifosf cltl/Qm

n]vfk/LIfsn] ;fdfGotofM n]vfk/LIf0faf6 hfgsf/L x'g cfPsf ljifoj:t'x?
Joj:yfkgsf] hfgsf/Ldf klg Nofpg' kb{5 . o; k|lsofsf nflu ;fdfGotof k|
of]udf NofO{g] ;+oGq Joj:yfkgkq xf] .
28
!_ Joj:yfkg kq (Management Letter)
n]vfk/LIfsn] n]vfk/LIf0fsf bf}/fg ;+sng u/]sf k|df0fx?sf cfwf/df
ltgLx?n] ljQLo ljj/0fdf kfg{;Sg] k|efjx?sf] d"NofFsg kZrft To:tf
ljifox? lgsfosf] plrt txdf ;Dk|]if0f ug{] / oyf;dod} km5\of}{6 (Cleared)
ul/Psf] s'/f ;'lglZrt ug'{kb{5 . To:tf] ;"rgf Joj:yfkgnfO{ ;Dk|]if0f
ubf{ lgDgfg';f/sf] 9fFrf k|of]u ug{ ;lsG5 M
 ;d:of jf hfFr glthf,
 To;n] pTkGg ePsf] hf]lvd,
 km5\of}{6sf nflu ul/Psf] l;kmfl/;, /
 Joj:yfkgnfO{ hfFr glthf pk/ k|To'Q/ jf l6Kk0fL ug{ k|bfg
ul/Psf] :yfg .

Joj:yfkgnfO{ kqx? n]vfk/LIf0fsf] ;dodf hfFr glthfx?sf]

uDeL/tfdf n]vfk/LIfsn]] lgwf{/0f u/]sf] cfwf/df lge{/ /x]/ b'O{ k6s;Dd
hf/L x'g ;Sb5g\ . n]vfk/LIf0f lg/LIf0f ;DkGg ePkl5 Joj:yfkgnfO{
k|f/lDes kq hf/L ug{ ;lsG5 . dxTjk"0f{ ljifox?df k|sfz kfb}
{ Joj:yfkgaf6 hjfkmsf] ck]Iff ul/Psf] x'G5 . Joj:yfkgsf] hjfkmnfO{ ;
+If]kLs/0f P+j ;dfj]z u/]/ afFls /x]sf d'4fx? ;dflxt clGtd Aoj:yfkg kq
hf/L ug{ ;lsG5 . Joj:yfkg kqdf p7fg ul/Psf s'g} d'2fx?sf] plrt hjfkm
ePdf / ;f]n] n]vfk/LIf0fsf] /fodf c;/ gkg]{ ePdf n]vfk/LIf0f d'n k|
ltj]bgaf6 ;f] d'2f x6fOG5 .

sfo{ut kmfOndf /xg] sfuhft

-!_ k|f/lDes Aoj:yfkg kq -gd"gf cg';"rL !# df ;+nUg_
-@_ Aoj:yfkgaf6 k|fKt k|To'Q/

:yfoL kmfOndf /xg] sfuhft

-!_ jl/i7 n]vfk/LIf0f 6f]nL ;b:on] k|To'Q/ ;ldIff u/]/ tof/ u/]sf] clGtd
Aoj:yfkg kq

@_ n]vfk/LIf0f k|ltj]bg
g]n]kdf &)) n] s'g} lgsfosf] ljQLo ljj/0fx?sf] s'g} :jtGq
n]vfk/LIfs4f/f ;Dkfbg ul/Psf] n]vfk/LIf0fsf] glthfsf] ?kdf hf/L ul/g]
n]vfk/LIfssf] k|ltj]bgsf] :j?k Pj+ ljifoj:t'sf af/]df dfgx? k|bfg ub{5 .
n]vfk/LIf0f k|df0faf6 lgsflnPsf lgisif{x?sf] k'g/fjnf]sg Pj+ d"NofÍg
kZrft n]vfk/LIfsn] ljQLo ljj/0f pk/ /fosf] k|s6Ls/0f ug'{kb{5 .

29
n]vfk/LIfssf] k|ltj]bgsf cfwf/e"t tTjx?
lgodg ug]{ sfg"gn] n]vfk/LIf0f ug]{ clwsf/ lbbfF g}
n]vfk/LIfssf] k|ltj]bgsf] k|s[lt, ljifoj:t' Pj+ :j?k tf]lslbg ;Sb5 . o;/L
tf]lsPsf]df ;f]lx adf]lhdsf] 9fFrfdf tf]lsPsf Joxf]/f pNn]v ul/
n]vfk/LIf0f k|ltj]bg lbg' kb{5 .

cGo cj:yfdf g]n]kdf cg';f/ n]vfk/LIfssf] k|ltj]bgdf ;fdfGotofM

b]xfosf] cfwf/e"t tTjx¿ ;d]l6\g' kb{5M
 zLif{s
 ;Daf]lwt -;Daf]wg ul/g] ;+:yf jf kb_
 ljQLo ljj/0f pk/ /fo
 n]vfk/LIf0f ul/Psf] ljQLo ljj/0fx¿sf] kl/ro
 ljQLo ljj/0fx¿ tof/ ug{ k|of]u ul/Psf ljQLo k|ltj]bg
cfwf/zLnfsf] pNn]v /
 ljQLo ljj/0fx¿pk/ /fosf] cleJolQm
 /fosf] cfwf/ -n]vfk/LIf0fsf] k|s[lt j0f{g ug]{_
 ;fGble{s n]vfk/LIf0fdfg tyf :jtGqtf / cfrf/ ;+lxtf
kfngf ;DaGwL pb\3f]if
 n]vfk/LIfsn] /fosf nflu ;+sng u/]sf n]vfk/LIf0f k|df0fx?
sf] k|ofKtsf] ;'lglZrttf
 lhDd]jf/L jxgsf] j0f{g
 ljQLo ljj/0fx¿ pk/ Aoj:yfkgsf] pQ/bfloTj / lhDd]jf/Lsf]
j0f{g
 ljQLo ljj/0fsf] n]vfk/LIf0fdf n]vfk/LIfssf] lhDd]jf/L /
pQ/bfloTjsf] a0f{g
 n]vfk/LIfssf] b:tvt tyf gfd tyf kmd{sf] gfd
 n]vfk/LIfssf] 7]ufgf
 k|ltj]bgsf] ldlt .

ljQLo ljj/0fx?sf nflu Joj:yfkgsf] lhDd]jf/L M

n]vfk/LIfssf] k|ltj]bgn] k|rlnt ljQLo k|ltj]bgsf 9fFrf adf]lhd ljQLo
ljj/0fx?sf] tof/L / :ki6 k|:t'ltsf nflu Joj:yfkg lhDd]jf/ x'g] s'/f pNn]v
ug'{kb{5 / o;k|sf/sf] lhDd]jf/Ln] b]xfosf s'/f ;d]6\]sf] x'g' kb{5 M
 hfn;fhL jf q'l6 h];'s}sf sf/0fn] ;f/e"t unt cfFs8fd'Qm ljQLo
ljj/0fx?sf] tof/L Pj+ :ki6 k|:t'lt;Fu ;fGble{s cfGtl/s lgoGq0fsf]
th'{df ug]{, sfof{Gjog ug]{ Pj+ lbuf] agfO{ /fVg]Ù
 pko'Qm n]vfÍg ug]{ gLltx?sf] rog ug]{ Pj+ nfu" ug]{Ù /
 kl/l:ylt cg's"n pko'Qm x'g] n]vf cg'dfgx? ug]{ .

30
n]vfk/LIfssf] lhDd]jf/L
n]vfk/LIfssf] k|ltj]bgn] n]vfk/LIf0fdf cfwfl/t eP/ ljQLo ljj/0fx? pk/ /fo
k|s6 ug'{ n]vfk/LIfssf] lhDd]jf/L xg] s'/f pNn]v ug'{kb{5 .
n]vfk/LIfssf] k|ltj]bgn] n]vfk/LIf0f sfo{ vf; /fli6«o n]vfk/LIf0fdfgx?
adf]lhd ;~rfng ePsf] s'/f pNn]v ug'{ kb{5 . n]vfk/LIfssf] k|ltj]bgn] tL
dfgx?n] n]vfk/LIfsn] k|s6 u/]sf] /fo pRr:t/sf] x'g] t/ o;sf] cy{ ;a} unt
cfFs8fn] d"Qm 5 eGg] k|Tofe"t gug]{ :ki6 kf/]sf] x'g' kb{5 . ;fy}, unt
cfFs8f;lxt k|:t't x'g ;Sg] cj:yfnfO{ Go"g:t/df emfg{ hf]lvdsf] d"NofFsg
u/]sf] / Aoj;flos ;'ema'em tyf ;+;otfnfO{ Vofn u/]sf] af/]df pNn]v
u/]sf] x'g' kb{5 . ;fy}, cfGtl/s lgoGq0f k|0ffnLsf] cWoog kZrft
n]vfk/LIf0f of]hgf th{'df tyf sfof{Gjog, pko"Qm n]vfgLltsf] k|of]u,
n]vf cg'dfg tyf cljlR5Ggtfsf] ;ldIff tyf ;du| k|:t'lt tyf v'nf;fx?
sf] ;fGble{stf / kof{Kttfsf] af/]df ;d]t ;ldIff u/]sf] s'/f pNn]v ug'{kb{5 .

n]vfk/LIfssf] /fo
ljQLo ljj/0fx?n] k|rlnt ljQLo k|ltj]bgsf 9fFrf adf]lhd ;a}
;f/e"t ;Gbe{df ;xL / :ki6 lrq0f ug]{ jf :ki6;Fu k|:t't ul/Psf] n]vfk/LIfssf]
lgisif{ lgsfn]sf] cj:yfdf s}lkmot/lxt -Unqualified_ /fo k|s6 ug{' kb{5 .

s_ s}lkmot/lxt /fo k|s6 u+bf{sf cj:yfdf n]vfk/LIfssf] k|ltj]bgsf] /fo

cg'R5]bn] ljQLo ljj/0fx?n] k|rlnt ljQLo k|ltj]bgsf 9fFrf adf]lhd ;a}
;f/e"t ;Gbe{df ;xL / :ki6 lrq0f ug]{ jf :ki6?kn] k|:t't ul/Psf]
n]vfk/LIfssf] /fo pNn]v ug'{kb{5 -sfg"g jf lgodx?åf/f /fosf nflu
n]vfk/LIfsnfO{ k[ys zAbfjnL -Wording_ k|of]u ug{ gtf]s];Dd g]kfn
n]vfk/LIf0fdfgn] tf]s]sf] zAbfanL k|of]u ul/g'kb{5_ .

tf]lsPsf] ljQLo k|ltj]bgsf dfgx? ljQLo k|ltj]bg k|:t'ltdf k|of]u

gul/Psf] cj:yfdf /fosf] zAbfjnLdf k|of]u ul/Psf] ljQLo k|ltj]bgsf
9fFrfsf] pNn]v ubf{ If]qflwsf/ jf ljQLo k|ltj]bg 9fFrfsf] pTklQsf]
klxrfg ug'{kb{5 .

v_ kl/dflh{t -Modified_ k|ltj]bgx?M b]xfosf cj:yfdf n]vfk/LIfssf] k|ltj]bg

kl/dflh{t x'g] cyf{t s}lkmot/lxt gx'g] ePsf]n] n]vfk/LIfsn] Wofg k'/\
ofpg' kb{5 .
 n]vfk/LIfssf] /fonfO{ k|efj gkfg]{ cj:yf M
 ljifoj:t'sf] dxTj k|s6 ub}{ h:t} s'g} lgsfo ;~rfngdf /xg] ;d:of jf
eljiosf] 36gfdf lge{/ /xg] / ljQLo ljj/0fx?nfO{ k|efj kfg{ ;Sg]
uDeL/ clglZrttf ;DaGwL ;f/e"t ljifonfO{ k|sfz kfg{ Pp6f cg'R5]b

31
 yk u/]/ n]vfk/LIfsn] n]vfk/LIfssf] k|ltj]bgnfO{ kl/dfh{g u/]sf]
cj:yf .
 n]vfk/LIfssf] /fonfO{ k|efj kfg]{ cj:yf M
 s}lkmot/lxt /fo k|s6 ug{ g;lsg] h:t} Joj:yfkg;Fu s'g} c;xdltsf] c;/
jf If]qpk/sf] cj/f]wsf sf/0f k|lts"n /fo jf /fo k|s6 ug]{ c;dy{tf
cfjZos kg]{ hlt ;f/e"t Pj+ ;ª\qmfds - pervasive_ gePsf] cj:yfdf
s}lkmot;lxtsf] /fo k|s6 ul/G5 . s}lkmot ;Da4 ljifosf] c;/sf nflu
æafx]sÆ x'g]] h:t} s}lkmot;lxtsf] /fo k|s6 ul/g'kb{5 .
 n]vfk/LIfsn] kof{Kt tyf pko'Qm n]vfk/LIf0f k|df0f k|fKt
ug{ ;dy{ gx'g] / tbfg';f/ g} ljQLo ljj/0fx? pk/ s'g} /fo k|s6
ug{ c;dy{ x'g] ul/ If]qdf ePsf] aGb]hsf] sf/0f ;Defljt c;/ ;f/e"t Pj+
;ª\qmfds ePsf] cj:yfdf /fo k|s6 ug]{ c;dy{tf hgfpg ;Sb5 .
 n]vfk/LIfsn] k|ltj]bgsf] s}lkmot ljQLo ljj/0fsf] e|fds / cw'/f] k|
s[ltnfO{ v'n:t ug{ kof{Kt gx'g] s'/fsf] lgisif{ lgsfNg] ul/ c;xdltsf]
c;/ ljQLo ljj/0fdf ;f/e"t Pj+ ;ª\qmfds ePsf] cj:yfdf k|lts"n /fo k|:t't
ug{' kb{5 .

n]vfk/LIfsn] s}lkmot;lxtsf] /fo k|s6 u/]sf] cj:yfdf ;a} ;f/jfg\

sf/0fx?sf] :ki6 ljj/0f / cJofjxfl/s geP;Dd ljQLo ljj/0f pk/ ;DefJo c;/sf]
kl/df0f k|ltj]bgdf ;dfj]z ug'{ kb{5 .

s}lkmot;lxtsf] /fo jf /fo k|s6 ug]{ c;dy{tfsf] cleJolQm cfjZos x'g]

ul/ n]vfk/LIfssf] sfdsf] If]qdf aGb]h ePsf] cj:yfdf n]vfk/LIfssf] k|
ltj]bgn] aGb]hsf] ljj/0f lbg' kb{5 tyf ljBdfg gePsf] eP ljQLo ljj/0fx?
df ;DefJo ;dfof]hg x'g] lglZrt ug{ ;lsg] s'/fsf] ;Í]t ug'{kb{5 .

sfo{ut kmfOndf /xg] sfuhft

-!_ ljQLo ljj/0fx?n] k|rlnt ljQLo k|ltj]bgsf 9fFrf adf]lhd ;a}
;f/e"t ;Gbe{df ;xL / :ki6 lrq0f ug]{ jf :ki6;Fu k|:t't ul/Psf] ;DaGwdf
n]vfk/LIfsn] lgsfn]sf] lgisif{

:yfoL kmfOndf /xg] sfuhft

-!_ :jtGq n]vfk/LIfssf] k|ltj]bg -s}lkmot/lxt /fo JoQm ul/Psf]
n]vfk/LIf0f k|ltj]bgsf] gd"gf cg';"rL !$ df ;+nUg_

h_ clGtd n]vfk/LIf0f kmfO{nnfO{ Pslqt ?kdf ldnfP/ /fVg] sfd (Assembly of

Final Audit File)
n]vfk/LIf0f kmfO{nx?nfO{ Pslqt ?kdf ldnfpg] sfo{nfO{ ;dodf
g} ;DkGg ug{sf nflu g]=u'=lg=df= ! -jf TolQs} k|efjsf/L ;Da4 P]g,
32
lgod tyf lgodgsf/L lgsfosf] lgb]{zg tyf lgodx?n]_ kmd{nfO{ gLlt tyf
sfo{ljlwx? :yfkgf ug{ afWo u/fpF5 . g]=n]=k=df= @#), cg'R5]b !$
cg';f/ n]vfk/LIf0fsf] k|ltj]bg k|:t't ug]{ ldlt k5fl8 n]vfk/LIfsn]
n]vfk/LIf0f kmfO{ndf n]vfk/LIf0f clen]vg -audit documentation_ u/L ;a}
k|zf;lgs k|lqmof k"/f ul/;Sg' kb{5 . ;fdfGotof ;f] ;DkGg ug{' kg]
{ pko'Qm ;do;Ldf n]vfk/LIfssf] k|ltj]bgsf] ldltn] ^) lbg eGbf a9L x'g'
x'Fb}g .

n]vfk/LIfssf] k|ltj]bgsf] ldlt kZrft k"/f ug]{ clGtd n]vfk/LIf0f

kmfO{nnfO{ Pslqt ug]{ sfo{ Pp6f k|zf;sLo k|lqmof xf] . o;df gofF
n]vfk/LIf0f sfo{ljlwx? ;DkGg ug'{kg]{ jf gofF lgisif{x? lgsfNg' kg]
{ s'/f ;dfj]z x'b}g . t/ s'g} k|zf;sLo k|s[ltsf kl/jt{gx? ug'{ k/] clGtd
n]vfk/LIf0f kmfO{nnfO{ Pslqt ?kdf ldnfP/ /fVg] sfddf kl/jt{gx?
ug{ ;lsG5 . To:tf kl/jt{gx? lgDg adf]lhd x'g ;S5g\ M
 k|lt:yflkt clen]vnfO{ -superseded documentation_ x6fpg' jf TofUg' Ù
 sfo{ut sfuhftx?nfO{ 5'6\ofpg', ;'Id?kdf bfFHg' / k|lt ;+s]t ug'{ Ù
 kmfon Pslqt ldnfpg] sfo{;Fu ;DaGwL ;dfkgsf] ?h' ;"rLdf x:tfIf/
ug'{ Ù
 n]vfk/LIfs k|ltj]bg ldlteGbf cufl8 kQf nfu]sf, cg'aGw 6f]nLsf] k|
f;+lus ;b:ox?;FUf 5nkmn ePsf n]vfk/LIf0f k|df0fx? clen]v ug'{ -
documenting_ .
g]=u'=lg=df= ! -jf TolQs} k|efjsf/L ;Da4 P]g, lgod tyf lgodgsf/L
lgsfosf] lgb]{zg tyf lgodx?n]_ cg';f/ kmd{n] cfˆgf] cg'aGw clen]v
;'/lIft ?kdf /fVg lgod tyf sfo{ljlw :yfkgf ug'{kb{5 . ;fdfGotofM
cg'aGw clen]vsf] nflu To:tf] ;+/If0f cjlw n]vfk/LIfssf] k|ltj]bg jf ;d"x
n]vfk/LIf0fsf] k|ltj]bg kl5 eP ;f] k|ltj]bg k|:t't u/]sf] ldltaf6 % jif{ eGbf
sd x'g' x'b}g .

sfo{ut kmfOndf /xg] sfuhft

-!_ n]vfk/LIf0f kmfOn lgoGq0f hfr;"rL -gd"gf cg';"rL !% df ;+nUg_

33
&= clen]vLs/0fsf nflu cTofjZos gd"gf kmf/fdx?

cg';"rL !M k"j{ n]vfk/LIfs;+u ug]{ kqfrf/sf] gd"gf

cg';"rL @M n]vfk/LIf0f cg'aGw kqsf] gd"gf
cg';"rL #M lalqm sf/f]jf/ tyf lgoGq0f k|0ffnLsf] l6kf]6 gd"gf
cg';"rL $M ;du| n]vfk/LIf0f of]hgfsf] 9fFrf
cg';"rL %M lalqmsf] la:t[t n]vfk/LIf0f sfo{qmd gd"gf
cg';"rL ^M ;f/e"ttfsf] u0fgf kmf/fd 9fFrf
cg';"rL &M gd"gf cfsf/ u0fgf tyf 5gf}6df k/]sf sf/f]jf/x?sf] ljj/0f
cg';"rL *M cg'ufdL 36gfx?sf] ;ldIff kmf/fd
cg';"rL (M cljl5Ggtfsf] ;ldIff hfr;"rL
cg';"rL !)M ljQLo ljj/0fx?sf] ;"Id ;ldIff hfr;"rL
cg';"rL !!M ljQLo ljj/0f v'nf;f / cg'kfngfsf] jflif{s ;ldIff hfFr;"rL
cg';"rL !@M lnlvt k|ltlglwTj kqsf] gd"gf
cg';"rL !#M k|f/lDes Aoj:yfkg kq
cg';"rL !$M s}lkmot/lxt /fo JoQm ul/Psf] n]vfk/LIf0f k|ltj]bgsf] gd"gf
cg';"rL !%M n]vfk/LIf0f kmfOn lgoGq0f hfr;"rL

34
cg';"rL !M k"j{ n]vfk/LIfs;+u ug]{ kqfrf/sf] gd"gf
ldlt M@)==÷==÷==
>L==========
n]vfk/LIfs, sf7df8f+} .

dxf]bo,

laifo M hfgsf/L af/] .

xfdLnfO{ o; ============== k|fOe]6 lnld6]8/;+:yfsf] cf=a=

@)===/=== sf] ljQLo n]vfk/LIf0f ug{sf] nflu sDkgLsf] ldlt @)=== /===/===df
a;]sf] ===cf} ;fwf/0f ;ef/;+rfns ;ldlt/=============== -cflwsfl/s AolQm jf
lgsfo_af6 lgo'lQm ul/Psf] hfgsf/L u/fpFg rfxG5f} .

sDkgL/;+:yfaf6 oxf cl3Nnf] cfly{s jif{sf] n]vfk/LIfs /xg' ePsf] hfgsf/L

xfdLn] k|fKt u/]sf sf/0f cfrf/ ;+lxtfsf cfwf/e"t l;4fGtx?sf] cg'kfngfdf cfpg]
cfz+sfx?nfO{ Go"gLs/0f ug{ / To:tf] cfz+sfaf6 ;'/lIft x'gsf of] kqfrf/ u/]sf xf} .
xfdLn] To; sDkgL . ;+:yfsf] n]vfk/LIfs e} sfo{ ug{ pko'Qm x'g] jf gx'g] hfgsf/L
u/fO{ lbg' x'g cg'/f]w ub{5f} . ;fy} olb pko'Qm gePdf sf/0f v'nfO{ o; kqsf]
hjfkm ===== lbgleq pknAw u/fO{ lbg' x'g cg'/f]w ub{5f}+ . tf]lsPsf] lbg;Dddf
klg s'g} hjfkm gcfPdf n]vfk/LIf0f :jLs[t ug'{ k"j{ ;r]t /xg kg]{ s'g} klg tYo /
kl/l:yltsf] hfgsf/L oxfF;Fu g/x]sf] dfGg] 5f} . o; kqdf n]lvPsf ;a} s'/fx?sf]
uf]kgLotf sfod /flVfg] 5 eGg] cfZj:t u/fpF5f} .

;xof]usf] nflu wGojfb .

ejbLo,

=========================
=============kmd{

35
cg';"rL @M n]vfk/LIf0f cg'aGw kqsf] gd"gf

n]vfk/LIfs kmd{sf] n]6/x]8

ldltM @)==÷==÷==
>L ;~rfns ;ldlt
====================k|fOe]6 lnld6]8 . lgsfosf] gfd
=====================7]ufgf .
ljifo M n]vfk/LIf0f cg'aGw (Audit Engagement)

dxf]bo,

oxfFn] xfdLnfO{ sDkgL P]g @)^# bkmf !!! cg';f/ , To; sDkgL jf ;
+:yfsf] ;fwf/0f ;efsf] lg0f{o adf]lhdsf] ldlt @)==÷==÷== sf] lgo'Qm kqaf6 ;f]
sDkgL . ;+:yfsf] cfly{s jif{ @)==÷==÷== sf] ljQLo ljj/0fsf] n]vfk/LIf0fsf nflu
cfu|x ug'{ ePsf] 5, h;df @)=== cfiff9 #! ut]sf] jf;nft (Balance sheet) / ;f] ldltdf ;dfKt
cfly{s jif{sf] cfo ljj/0f -Income Statement_, :jk"FhLdf kl/jt{gsf] ljj/0f -Statement of
changes in equity_, gub k|jfx ljj/0f / dxTjk"0f{ n]vf gLlt tyf :ki6Ls/0fsf ;'rgfx? ;dfj]z
x'G5g\ . o; kqsf] dfWodåf/f o; n]vfk/LIf0f cg'aGwsf] ;DaGwdf xfd|f] :jLs[lt /
xfd|f] a'emfO{ -confirming our acceptance and our understanding_ k'li6 ubf{ xfdLnfO{ v'zL
nfu]sf] 5 . ljQLo ljj/0fx? pk/ /fo JoQm ug]{ p2]Zon] xfd|f] n]vfk/LIf0f ;Dkfbg
ul/g]5 .

n]vfk/LIfssf pQ/bfloTjx?
xfdLn] cfkm\gf] n]vfk/LIf0f g]kfn n]vfk/LIf0fdfgsf -g]=n]=k=df=x?sf]_
cfwf/df ;Dkfbg ug]{5f}+ . tL dfgx? cg';f/ xfdLn] g}lts cfjZostfx?sf] kfngf
ug'kb{5 / ljQLo ljj/0fx? ;f/e"t -Material_ unt k|:t'ltaf6 d'Qm 5g\ egL dgfl;a cfZj:ttf
-Reasonable Assurance_ k|fKt ug]{]{ u/L n]vfk/LIf0fsf] of]hgf th'{df / sfo{;Dkfbg
ug{' kb{5 . n]vfk/LIf0f cGtu{t ljQLo ljj/0fdf ePsf /sd / v'nf;fx? ;DaGwL k|df0f
k|fKt ug{ cjnDag ul/g] sfo{ljlwsf] ;Dkfbg kb{5 . To;/L 5gf}6 ul/Psf] sfo{ljlwx?
hfn;fhL jf e"naf6 x'g;Sg] ;f/e"t -Material_ unt k|:t'ltsf] hf]lvdsf] d'NofÍg nufotsf
n]vfk/LIfssf] ljj]sdf (judgement) e/ k5{g\ . n]vfk/LIf0f cGtu{t k|of]u ul/Psf
n]vfgLltx?sf] pko'Qmtf / Joj:yfkgn] u/]sf] n]vf cg'dfgx¿sf] cf}lrTosf]
d"NofÍgsf ;fy} ljQLo ljj/0fx¿sf] ;du| k|:t'ltsf] d'NofÍg klg ;dfj]z x'G5 .

n]vfk/LIf0f g]=n]=k=df=x¿ adf]lhd ;xL 9+un] lgof]lht / ;Dkflbt ePtf klg

n]vfk/LIf0fsf] cGtlg{lxt ;Ldf -Inherent Limitation of an audit_ / cfGtl/s lgoGq0fsf] klg
cGtlg{lxt ;Ldfsf] -limitation in internal control system_ sf/0fn] s]xL ;f/e"t (Material) unt
k|:t'ltx¿sf] klxrfg ug{ g;lsg] ckl/xfo{ hf]lvd (unavoidable risk) /xG5 .

xfdLn] hf]lvd d'NofÍg ubf{, lgsfosf] cfGtl/s lgoGq0fsf] k|efjsfl/tf pk/

s'g} /fo k|:t't ug]{ p2]Zon] geO{ vf; kl/l:yltx¿df pko'Qm x'g] n]vfk/LIf0f
sfo{ljlwx¿sf] th{'df ug{sf nflu lgsfosf] ljQLo ljj/0fx¿sf] tof/L ubf{ ;fGble{s x'g]
cfGtl/s lgoGq0fnfO{ Wofgdf /fVb5f}+ . tyflk, n]vfk/LIf0fsf] qmddf ljQLo
36
ljj/0fx¿sf] n]vfk/LIf0f;Fu ;fGble{s x'g] cfGtl/s lgoGq0fsf dxTjk"0f{
sdhf]/Lx¿ xfdLn] klxrfg u/]df oxfFx?nfO{ lnlvt ¿kdf ;f] ;DjGwL hfgsf/L
u/fpg]5f}+ .

Joj:yfkgsf] pQ/bfloTjx?
xfd|f] n]vfk/LIf0f Joj:yfkg -/ pko'Qm ePsf] cj:yfdf, zf;sLo e"ldsfsf]
lhDd]jf/L kfPsf JolQm_ n] b]xfo adf]lhdsf pQ/bfloTjx¿ cfkm"df ePsf] :jLsf/ /
af]w u/]sf] 5g\ eGg] cfwf/df sfo{ ;Dkfbg ul/g]5 M
-s_ g]kfn ljQLo k|ltj]bg dfg adf]lhd ljQLo ljj/0fx¿sf] tof/L / plrt k|:t'lt ug]{,
-v_ hfn;fhL / e"naf6 -fraud and error_ x'g] ;f/e"t unt k|:t'ltaf6 d'Qm ljQLo ljj/0fx¿sf]
tof/Lsf nflu cfjZos x'g] egL Joj:yfkgåf/f 7x/ ul/Psf] cfGtl/s lgoGq0f k|0ffnLsf]
cg'z/0fsf nflu, /
-u_ xfdLnfO{ b]xfo adf]lhdsf] s'/f pknAw u/fpg] M
-c_ ljQLo ljj/0fx¿sf] tof/Ldf ;fGble{s x'g] Joj:yfkgn] yfxf kfP;Ddsf clen]v,
sfuhft jf cGo s'/fx? h:tf] ;a} ;"rgfx¿df kx'+r,
-cf_ n]vfk/LIf0fsf] p2]Zosf nflu -Joj:yfkgaf6_ xfdLn] cfu|x ug{ ;Sg] yk ;"rgf,
/
-O_ n]vfk/LIf0f k|df0f k|fKt ug{ xfdLn] cfjZos 7x/ u/]sf] lgsfo leqsf
JolQm;Ddsf] lgaf{w kx'Fr .

xfd|f] n]vfk/LIf0f k|lqmofsf] c+usf] ?kdf xfdLnfO{ Joj:yfkg -pko'Qm ePsf]

cj:yfdf, zf;sLo e"ldsfsf] lhDd]jf/L kfPsf JolQm_ af6 n]vfk/LIf0fsf] ;DaGwdf
ul/Psf k|ltlglwTj;DaGwL lnlvt ;dy{gsf] nflu cg'/f]w ug]{5f}+ .

n]vfk/LIf0fsf] qmddf oxfFx¿sf sd{rf/Laf6 xfdLnfO{ k"0f{ ;xof]usf] ck]Iff

u/]sf 5f}+ .

-3_ n]vfk/LIf0f z'Ns / cGo zf]wegf{ x'g] vr{x? -reimbursable expenses_ sDkgL P]g
@)^# sf] bkmf && cg';f/ sDkgLsf] ;fwf/0f ;efåf/f lg0f{o eP cg';f/ ====== -
mode of payment_ +sf] dfWodaf6 x'g]5 .

xfd|f] k|ltj]bgsf] :j?k / ljifoj:t' n]vfk/LIf0faf6 kQf nfu]sf s'/fx?sf] (audit findings)
cfwf/df kl/dfh{g ug'{ kg]{ x'g ;S5 .

of] kq ;+zf]lwt, lgnlDat jf k|lt:yflkt geP;Dd k|efjsf/L /xg] 5 . xfd|f] cf–

cfkm\gf] pQ/bfloTj nufot ljQLo ljj/0fx¿sf] n]vfk/LIf0f ;DaGwdf xfdLn] u/]sf] k|
aGwk|lt oxfFsf] :jLs[lt, af]w / ;xdlt ePsf] hgfpg o; kqsf] b'j} k|ltdf x:tfIf/ u/L Ps
k|lt lkmtf{ ug{'x'g jf olb ;Demf}tfsf zt{x? tkfO{+sf] a'emfO{ cg';f/ 5}gg\
eg] ;f]sf] hfgsf/L lbg' x'g cg'/f]w ub{5f}+ .

n]vfk/LIfssf] tk{maf6

===================
37
;xL M
gfd / kb M
ldlt M
sDkgL . lgsfosf] tkm{af6 a'emL ;xdt ePsf]
================
;xL M
gfd / kb M
ldlt M

cg';"rL #M lalqm sf/f]jf/ tyf lgoGq0f k|0ffnLsf] l6kf]6 gd"gf

!= vl/b dgzfo /
@= df}Hbft
laqmL zfvf gub
hfgsf/L
:6f]/ zfvf u|fxs
lahs -t]>f]
k|]if0f gf]6 -t]>f] $= ;fdfg / lahs
#= ;fdfg / k|]if0f hf/L -klxnf]
gf]6 -klxnf]
skL_ (dispatch note-

%= gub / lahs
#= k|]if0f gf]6 -bf]>f]
-bf]>f] skL_
skL_ (dispatch note-2nd

n]vf zfvf

*= dfl;s lx;fj
le8fg
^= lahsx?

38
 &= lalqm / a}+s
n]vf+sg gub vftf

^= JofFr (= ljQLo ljj/0f

(Batch of bills) tof/L

ljQLo ljj/0fx?

39
cg';"rL $M ;du| n]vfk/LIf0f of]hgfsf] 9fFrf
;]jfu|fxL gfdM=================================
cflys aif{===========================
-s_ lgsfosf] hfgsf/L
!= :yfkgf / p2]Zo Pj+ sfo{If]qM++++++++++++++++++++++++++
=============================
@= lgsfosf] sfd sf/afxL;Fu ;DjlGwt sfg'gL, lgodg tyf ah]6 Joj;fosf] If]qut laifo
;DjlGw Joj:yfM
===============================
#= lgsfosf] cfjlws tyf aflif{s lglt, sfo{qmd ah]6 Joj:yfM
===============================
$= lgsfosf] ;u+7g tyf sfo{ ljefhgM
====================================
%= lgsfosf] lgoGq0f k|0ffnLM
=========================================
^= lgsfosf] ljQLo tyf cGo k|ltj]bg k|0ffnL M
==================================================
&= lgsfosf ;DaGwdf cGo ;fGble{s Pj+ dxTjk"0f{ hfgsf/LM
==================================================
*=utljut jif{sf k|ltj]bgsf k|d'v Joxf]/fx? -cfjZos ePdf_ M
============================================
-v_ n]vfk/LIf0f ;du| /0fgLlt tyf lj:t[t of]hgf Pj+ sfo{qmd
!= n]vfk/LIf0fsf] p2]ZoM
===================================
@= n]vfk/LIf0fsf] If]qM
===================================
#= n]vfk/LIf0fsf] k¢ltM
===================================
$= n]vfk/LIf0f ;du| /0fglltM hf]lvd klxrfg tyf d"Nof+sg / lgwf{l/t ;f/e"t txsf]
40
cfwf/df n]vfk/LIf0f s]lGb|t x'g] d"Vo ljifox? jf If]qx? b]xfo cg';f/ 5g\ M
===================================
%= lj:t[t n]vfk/LIf0f of]hgf tyf sfo{qmdM -n]vfk/LIf0f ;du| /0fgLltdf pNn]lvt
d"Vo ljifox? jf If]qx?;+u ;DjlGwt ljifox?sf] lj:t[t kIfx? pNn]v ug]{_
lgwf{l/t k/LIf0f ul/g] k/LIf0fsf] n]vf k/LIfs sfo{kqsf]
hf]lvd ljifox? ljlw / gd"gf kfgf gDa/
5gf}6

^= n]vfk/LIf0f 6f]nLM
qm Kfb gfd y/ n]vfk/LIfssf] z}lIfs, k]zfut
=; of]Uotf, ;DjlGwt If]qsf] 1fg
=
!
@
#

&= n]vfk/LIf0f ul/g] cjlwM

@)==÷=====
b]lv===========================;Dd=======================
sfo{ lbg

tof/ ug]{M ======================== l;kmfl/; ug]{M

============================= :jLs[t ug]{M
========================

41
 cg';"rL %M lalqmsf] la:t[t n]vfk/LIf0f sfo{qmd gd"gf
;]jfu|fxLsf] gfdM
cfly{s jif{M
q hfFr;"rL n]k s}lkmo
clen]vsf] ;Gbe{
m t
=;
+=
!= lalqmsf] d'Vo cg';"rL k|fKt ug]{ Completeness

@ d'Vo cg';"rL / ;Gt'ng k/LIf0fsf] df}Hbft /sd d]n 5 5}g Completeness

= hfFr ug]{
#= cl3Nnf] cjlwsf] ljQLo ljj/0fsf] df}Hbft o; cjwLsf] ljlQo Occurrence/
completeness
ljj/0fsf] t'ngfTds cWoog u/L;lx /sd ;dfj]z u/]sf] jf
gu/]sf] hfFr ug]{
$= cf}lrTo / Ps?ktfsf cfwf/df lalqmsf] ;dLIff ug] Disclosures
{ / / ;f]dWo] ;Da¢ JolQmaf6 p7\g afFsL /sd klxrfg ug]{
.
% hf]lvd lgwf{/0f, ;f/o'Qm u0fgf, sfo{ of]hgfnfO{ Completeness
= bf]xf]/fP/ x]g]{{ / sfo{ ug]{ a]nfdf hfgsf/Ldf cfPsf
s'/fx?sf] cBfjlws /fVg]
^= oxfFaf6 k|fKt s}lkmot d:of}bf cg'aGw kq, Joj:yfkg kq, Disclosure
n]vfk/LIf0f cg'alGwt ;fem]bf/sf] Wofgfsif{0fsf a'bfFx?
df ;dfj]z ePsf] ;'lglZrt ug]{,
& lgisif{sf] plrttfsf] ;'lgZrt ug]{, Completeness
=

*= s"n d"gfkmfsf] k|ltzt u0fgf ug]{, ut jif{sf] c+s;Fu t'ngf Measurement

ug]{ / s'g} c;fdfGo leGgtf b]lvP yk hfFr ug]{,
(= n]h/df k|ltlalDat sf/f]af/ ;+Vof dWo] hf]lvd lgwf{/0f u/] Occurrence/
Accurace/
adf]lhd slDtdf @% k|ltzt sf/f]af/ ;+Vof ;dfa]z x'g] / s"n Measurement
sf/f]af/ /sd dWo] slDtdf %) k|ltzt /sd ;dfa]z x'g] ul/
gd"gf rog ug]{,
!) 5flgPsf gd'gfx?sf] lalqmsf] ;'?jftb]lv -lalqm c8{/, Occurrence/cut
off/ Allocation
= :6f]/af6 ;fdfg k|]if0f ePsf] kq, rnfg, b/ /]6, lahs, lalqm
lstfa, cf;fdL / n]vf vftfdf k|ljli6÷kf]li6Ë_ hfFr ug]{
!! lalqm vftfsf] ;"Idk/LIf0f -ledger scrutiny_ ul/ c;fdfGo n]vf Completeness
= h:t} 8]la6 gf]6 jf lalqm lkmtf{, cGo lalqm, cflb eP kQf
nufpg] / ;f]sf] yk hfFr ug]{ .
! laqmL / laqmL /sdsf] k'li6 ug{]{ s/ lahs / cGo sfuhft 5 Compliance/
Occurance
@ jf 5}g hfFr ug]{
=
! laqmL d"No;"rLdf pNn]lvt laqmL d"Nodf d"No clej[l4 Measurement
#= s/ -d"=c=s=_ ;fd]n u/L lahs hf/L u/]sf] 5 jf 5}g hfFr ug]
{
42
! /2 ul/Psf] aLhsx?sf] sf/0f, cf}lrTo hfFr ug]{ / ;f] Valuation/
completeness
$= adf]lhdsf] laqmL n]vf+sg ul/Psf] 5 eg] ;f]sf] 8]la6 k|
ljli6 -debit entry_ u/]sf] 5 jf 5}g hfFr ug]{ .
! 8]la6 gf]6x?sf] n]vf+sg ul/Psf] 5 jf 5}g hfFr ug]{ / ;f]df Valuation
% ;+sng u/]sf] d”=c=s= df:s]af/L ebf{ ldnfg ul/Psf] 5 jf
= 5}g hfFr ug]{ .
!^ lahssf] l;nl;n]jf/ n]vfFsg ePsf] 5 5}g lalqm n]h/df Completeness
kf]li6+u hfFr ug]{
!& lalqm n]h/ / n]vfsf] lalqm tyf d"=c=s= laj/0f lar le8fg Completeness/
valuation
ug]{ gu/]sf] / le8fg eP gePsf] hfFr ug]{ .
!* ;Da4 AolQm;+usf] ;Dk"0f{ lalqm sf/f]jf/df Aoj;flos Measurement/
Disclosure
d"No / dfGotf nfu" eP gePsf] Plsg ug]{ h:t} b/ /]6,
/sdsf] c;’nL / lkmtf{
!(

tof/ ug]{ ;dLIff ug]{

ldlt ldlt

43
cg';"rL ^M ;f/e"ttfsf] u0fgf kmf/fd 9fFrf
;]jfu|fxLsf] gfd M
sfo{ lzif{s M
cjwL M

;f/e"ttfsf] lgwf{/0f

p2]Zo M ljQLo ljj/0f ;du|sf]nflu ;f/e"ttfsf], k|bz{gsf] ;f/e"ttf / ;f/e"ttfsf]

dfkb08 -benchmark_ lgwf{/0f ug]{, h;n] ubf{ ljQLo ljj/0fdf x'g ;Sg] ;f/e"t
unt k|:t'tLsf] hf]lvd :jLsfo{ :t/;Dd sd ug{ ;lsG5 .

s_ ;du| ;f/e"ttf lgwf{/0fM

dfkb08x? -Benchmarks_
cfDbfgL M ?
d'gfkmf M ?
v'b ;DklQ M ?=

dfkb08 5gf}6sf cfwf/ M

;du| ;f/e"ttfM
dfkb08 5gf}6sf cfwf/ adf]lhd lgsfosf] cfoAoo jf jf;nftaf6 /sd k|fKt u/L
lgDgfg';f/sf] ;j{dfGo k|ltztn] ;f] cfwf/nfO{ u'0fg ug]{M
- s'n cfo x ! %
- s/ cl3sf] gfkmf jf 3f6f x !) %
- s'n ;DklQ x @ %
v_ of]hgf th'{dfsf] r/0fdf lgwf{/0f ul/Psf] ;f/e"ttfsf] :t/df s'Gf} kl/jt{g / To;sf
sf/0f M -n]vfk/LIf0f ;Dkfbg ub}{ hfbfsf] avtdf cfjZos k/]dfdfq_
===============
u_ k|bz{gsf] ;f/e"ttf Performance materiality
- ;a{k|yd ;du| cGt/lglxt hf]lvd :t/ -pRr, dWod jf Go"g_ sfod ug{'xf];
- ;du| ;f/e"ttfsf] /sdnfO{ hf]lvd :t/ cg';f/ lgDgfg';f/sf] k|ltztn] u'0fg u/L k|
bz{gsf] ;f/e"ttf lgwf{/0f ug{'xf]; .
pRr hf]lvd :t/ dWod hf]lvd :t/ Go"ghf]lvd :t/
%)% ^@=%% &% %

k|bz{gsf] ;f/e"ttfsf] k| ;du| ;f/e"ttfsf] =======% = …………………..

ltzt M

44
tof/ ug]{sf] gfd / ;lx M ;ldIff ug]{sf] gfd / ;lx M
ldlt M ldlt M

45
cg';"rL &M gd"gf cfsf/ u0fgf tyf 5gf}6df k/]sf sf/f]jf/x?sf] ljj/0f
;]jfu|fxLsf] gfd M
sfo{ lzif{s M
cjwL M
gd"gf cfsf/sf] u0fgf

lgoGq0f k|0ffnLdf e/ kg{ ;lsG5?

laZn]if0ffTds ;ldIffdf e/ kg{ ;lsG5?
;du| ;f/e"ttf /sdM

gd"gf cfsf/sf] u0fgf kmd{"nfM

gd"gfsf] cfsf/ M hg;+Vofsf] d"No — pRr /sd jf vf; /sd *R

;du| ;f/e"ttfsf] /sd

hxfF, R ;+s]t hf]lvdsf] sf/s cyjf ;+s]t xf] / o;sf] ;+Vof lgDg 6]andf lbOPsf] 5 .

ljZjf; ug{ ;lsg] jf;nft cfoAoo

cj:yf
lgoGq0f? ljZn]if0ffTds ;ld pRr dWod Go"g pRr hf]lvd dWod Go"g
Iff? hf]lvd hf]lvd hf]lvd hf]lvd hf]lvd
5}g 5}g 2.5 1.8 1.2 1.2 0.9 0.6
5 5}g 1.3 0.9 0.6 0.4 0.3 0.2
5}g 5 1.7 1.2 0.8 0.8 0.6 0.4
5 5 0.9 0.6 0.4 0.4 0.3 0.2

46
n]vf zLif{s cg';f/ gd"gf cfsf/ u0fgf kmf/fdM
n]vfk/ hf]lv sfo{ut ; s'n s'n Vff; tyf sf/ lgoGq0f ljin]0ffT gd"gf ;f/jfg hfr ; ;f/jfg hfr /sd
LIf0f d :t/ f/e"ttf / sf/f]jf/ sf/f]jf/ sfo{ut ;f/e"ttf f]jf/ ; df ljZjf; ds 5gf}6 ; +Vof -gd'gf 5gf}6 /
If]q sd ? /sd ?= ;+Vof dflysf /sd ?= +Vof ug{ ;lsg] sfo{ljlw +Vof -gd'gf 5gf}6 / vf; sf/f]jf/ /sd_
-pbfx/ jf g;lsg] df ljZjf; -;'qfg';f/_ vf; sf/f]jf/ ;
0fsf] ug{ ;lsg] +Vof_
nflu_ jf g;lsg
hfoh]yf,
;DoGq /
pks/0f
lhG;L
cf;fdL
===
;fx'
C0f
===
lAfqmL
v/Lb
tna
jljw vr{

Vff; tyf sfo{ut ;f/e"ttf dflysf sf/f]jf/sf] ljj/0fM

!_ ;Da4 JolQm;FUfsf] sf/f]af/sf] ljj/0fM

s_ v/Lb

47
v_ ljlqm

u_ C0f ;fkl6

48
@_ sfo{ut ;f/e"ttf eGbf al9 /sdsf] sf/f]af/sf] ljj/0fM
s_ v/Lb

v_ ljlqm

u_ C0f ;fkl6

n]vfk/LIf0f tl/sf
;Da4 JolQm;FUfsf] sf/f]af/ / sfo{ut ;f/e"ttfsf] :t/eGbf dflysf] /sd d'Vo lzif{s - Key
item_ ePsfn] logLx?sf] !))Ü hfFr ul/g] 5, To;}n] To:tf sf/f]af/ gd"gfsf] 5gf}6sf]
u0ffgfdf ;dfj]z ul/Psf] 5}g .

gd"gf 5gf}6sf] lgisif{ M

k|To]s zLif{ssf] gd"gf 5gf}6 u0fgfaf6 k|fKt kl/df0f / d'Vo lzif{ssf sf/f]jf/sf] ;
+Vof hf]8]/ ltgLx?sf] uxg ;f/jfg k|s[of ckgfP/ n]vfk/LIf0f ul/Psf] 5 .

ofb[lR5s 5gf}6 -random sampling_

dflysf] u0fgfaf6 k|fKt sf/f]af/ ;+Vofcg';f/ tL sf/f]jf/x?nfO{ sDKo"6/sf dfWodaf6
ofb[lR5s tl/sfn] 5gf}6 ul/g] . ;f]sf] nflu excel sf] Randbetween eGg] ;"qsf] k|of]u
ug{ ;S5f}} . o;/L sDKo"6/af6 ofb[lR5s tl/sfn] 5gf}6 ul/Psf sf/f]jf/x?sf] ljj/0f
lgDgfg';f/ /x]sf 5g\M

49
cg';"rL *M cg'ufdL 36gfx?sf] ;ldIff kmf/fd
;]jfu|fxLsf] gfd M tof/ kg]{sf] gfdM ldltM
sfo{ lzif{s M
cjwL M ;ldIff ug]{sf] gfdM ldltM

p2]ZoM k|ltj]bg ldltb]lv ljQLo ljj/0f :jLs[t x'g] ldlt;Dd ePsf 36gfx?sf sf/0fn]
ljQLo ljj/0fdf s'g} ;f/e"t ;dfof]hg / v'nf;fx? ug'{ kg]{ cfjZostfsf] klxrfg ug{ .
s| ;]jfu|fxLsf] vftfsf] ;dLIff ubf{sf] avt n]k clen]v ;Gbe{ /
d=; l6Kk0fL
+=
! ;]jfu|fxLn] cjlw ;dflKt kZrft tof/ u/]sf] n]vf
vftfsf] k|s[lt / ;Ldf lgwf{/0f ug]{ . o;df
lgDg s'/fx? kg{ ;Sb5g\
cg'ufdL cfGtl/s ljQLo ljj/0fx?
Joj:yfkg vftfx?
ah]6 -Joj:yfkg vftfsf] ;ldIff ubf{ c;fdfGo /
cgk]lIft j:t'sf] klxrfg ug{ _
-nominal ledger, including material journals_
lalqm / vl/b vftf, lahs, s|]l86 gf]6x?
tnaL vftf
gub vftf
gf]6M dfly pNn]v ;a} vftfx?sf] ;dLIff ug}
{ k5{ eGg] xf]Og . ;]jfu|fxLsf nflu pko'St
vftfsf] dfq ;dLIff ug'{ kb{5.
h:t} 6«]l8Ë sDkgLsf] n]vfk/LIf0fsfnflu
lalqm / vl/b vftf, lahs, s|]l86 gf]6x? pko'St
vftf x'g ;Sb5 .
;f] vftfsf] ;dLIffsf] clen]v ul/ /fVg' kb{5 .
d'Votof, of] ;dLIff tof/ ul/Psf] ldlt / s] of]
n]vfk/LIf0f k|ltj]bsf] ldltsf] -sufficiently_
glhs 5 jf s] of] sfo{ k'g;dLIff ug'{ k5{ <
@ k|ltj]bg ldlt kl5sf] ;~rfnsx?sf], z]of/wgLx?
sf] a}7s / cGo ;ldltsf] a}7ssf] dfOg"6x?
sf] ;dLIff ug]{ / olb ljQLo ljj/0fdf s'g} d'Vo
ljifosf] ;dfof]hg jf v'nf;f ug'{ kg]{ eP, ;f]sf]
clen]v /fVg] .
# -nominal account_ df /x]sf] ;+j]bg k|ljli6x? -
entries_, sfg"gL / k/fdz{ vftfx?n] c;fdfGo j:t'
;+s]t ub{5 ls elg ;f]sf] ;dLIff ug]{ / pko'St
JofVof -explanation_ dfUg] .

;]jfu|fxL;Fu 5nkmn ug]{ avtdf

! cg'ufdL 36gfx?sf af/]df sf] ;Fu 5nkmn

50
 ul/Psf] xf] / 5nkmn ul/Psf] ldltsf]] clen]v
/fVg] .
@ 5nkmndf lgDg s'/fx? ;dfj]z ul/Psf] 5 eGg]
s'/fsf] lglZrt /fVg] .
s Joj:yfkgn] cg'ufdL 36gfx? klxrfg
ug{ ckgfPsf ljlwx? -olb 5g\ eg]_ /
Joj:yfkgn] s'g cg'ufdL 36gfx? klxrfg u/]sf
5g\ -olb 5g\ eg]_ ;f]sf] ljj/0f dfu ug]{
v olb Joj:yfkg jf cGo s'g} a}7s ePsf] lyof] t/
s'g} dfOg"6 5}g eg], s] s'/fsf] 5nkmn ePsf]
lyof], ;f] af/] ;f]w k'5 ug]{ ;f]sf] ljj/0f dfu
ug]{
u sfg"gL d'2f ;DaGwL yk s] s'/f cufl8 -
developments_ a9]sf] 5 -;]jfu|fxLsf] ;dy{g jf
lj?4 h'g ePklg_
3 ;dfof]hg gul/g] 36gfsf] ?kdf v'nf;f ug'{ kg]{
s'g} kl/jt{gx? ePsf 5g\ jf ul/g] k|:tfj ePsf 5g\
gf]6M o;df clGtd lgoGq0f ug]{ JolQ,
dxTjk"0f{ ;DklQ jf nufgLsf] lalqm jf vl/b,
k|fs[lts k|sf]k, k|d'Vf d'2fx? cflb x'g ;Sb5g\
ª s] hf]lvd If]q / clglZrttf -contingencies_ df
s]lx ljsf; ePsf 5g\
r hfn;fhL / q'l6sf s'g} k|df0fx? kQf nfu]sf 5g\
5 ;]jfu|fxLsf] vftfsf] ;dLIff ubf{ s'g}
dxTjk"0f{ d'2fx? klxrfg ePsf 5g\
h Dfly pNn]lvt ;+sng ul/Psf ljj/0fx?sf] ;"Id
d"NofFsg u/L ltgLx?sf] ljQLo ljj/0fdf s:tf]
lsl;dsf] c;/ k/]sf] 5 d"NofFsg ug]{ /
pko"Qm ;dfof]hg u/] gu/]sf] Plsg ug]{
n]vfk/LIf0f kmfOn ;dfkg ug]{ a]nfdf
s|=; ljj/0f gfd / ldlt sfo{kq ;Gbe{ /
+= l6Kk0fL
! ;]jfu|fxL;Fu of]hgfeGbf
klxnfsf] a}7ssf] -preplanning
meeting_ gf]6sf], n]vfk/LIfs
of]hgf -memorandum or briefing
notes_ sf] ;dLIff ug]{ / s'g}
cg'ufdL 36gfx? kof{Kt ?
kdf ;Daf]wg ul/Psf] ;'lglZrt
ug]{
@ ef}lts k/LIf0f sfo{ jf cGo n]vf
sfo{ljlwaf6 hfoh]yf, ;+oGq /
pks/0f Iflt ePsf] jf ;~rfng
zlQmdf ;"Id kl/jt{g cfPsf] s'/f
51
 klxrfg ePsf] 5
# cb[Zo ;DklQ -
intangible_, :yL/ ;DklQ,
hfoh]yf, ;+oGq / pks/0fsf]
d'Nofs+g sfo{nfO{ k'g x]g]
{ / ;]jfu|fxLn] k|fKt u/]sf]
d'Nofs+g k|ltj]bgdf pNn]lvt
d'No cjlw cGTodf n]vfs+g
ul/Psf] d"No eGbf w}/} km/s
kg{ hfG5
$ v'b p7\g ;Sg] df]n -net realizable
value_ nfO{ c;/ k'of{pg], cjlw
cGTo kZrft s'g} lhG;L laqmL
ePsf] 5
% laqmL afktsf] cfDbfgL jf
nfedf s'g} c;/ kg]{ s'g} yk
hfgsf/Lx? k|fKt ePsf 5g\
^ s'g} d'Vo cf;fdL 6fF6 kN6]sf]
jf cf;fdLaf6 /sd lkmtf{ ug{
-negotiation_ ul/Psf] 5
& lnlvt jf df}lvs ?kdf dfu ul/Psf]
sfg"gL d'2fx?, bfaL ;DaGwL
hfgsf/Lx?sf af/]df yk ;f]wk'5
ug]{
* c;fdfGo d'2fsfnflu k|ltj]bg ldlt
kZrftsf s/ ljj/0fx? ;dLIff ug]{
( s'g} s/sf] b/ jf sfg"gdf ePsf
kl/jt{g jf x'g] elg 3f]if0ff ePsf
s'/fx? h;n] rfn" jf kl5sf] cjlwsf]
s/ bfloTjdf c;/ kfb{5 ;f]sf]
v'nf;f ug'{ kg]{ cfjZostf hfFr
ug]{
!) s'g} clGtd ;dfof]hgx? ljQLo
ljj/0fdf v'nf;f ug'{ kg]{ af/]df
ljrf/ ug]{
!! s'g} 36]sf] 36gf jf x'g ;Sg]
36gfn] ljQLo ljj/0fdf k|of]u
ePsf n]vf l;4f+Gtsf]
pko'Sttfdfly k|Zg ub{5 jf
cjlR5Gg wf/0ffdfly k|Zg
ub{5 ;f] sf] af/]df ljrf/ ug]{
!@ s'g} ;dfof]hg ug]{ 36gfx? 5g\
eg] ;f/e"ttfsf] k'g u0fgf ug]{ -
cfjZostf eP_ / ljQLo
52
 ljj/0fdf ;dfof]hg gePsf q'l6x?
s] cem ;f/e"t q'l6d'Qm 5g\
eGg] lglZrt ug]{
!# k|ltlglw kqdf pko'St
kl/R5]b ;dfj]z ul/Psf] 5 eGg]
lglZrt ug]{

k|f/lDes lgisif{
dflysf sfo{ljlwx? ;DkGg ul/;s] kl5 M
s'g} klg dxTjk"0f{ 36gfx? 5}gg\ .
klxrfg ePsf cg'ufdL 36gfx? ljQLo ljj/0fdf kof{Kt ?kddf ;dfj]z ul/Psf] 5 .
;dLIffsf] s|ddf Wofgdf cfPsf cg'ufdL 36gfx?, ;]jfu|fxL;Fu c;d{yg ePsf ;d]t
n]vfk/LIf0f cg'aGw ;fem]bf/sf] Wofgdf NofOPsf] 5 / cg'R5]b
=================df ;dfj]z ul/Psf] 5 .

tof/ ug]{ M
===================================================
ldlt M==================================================
;dLIff ug]{ M
============================================== ldlt
M=====================================================

clGtd lgisif{
dflysf] sfo{ljlwx?sf] ;ldIff ul/;s] kl5 M
d ;Gt'i6 5' ls k|f/lDes / clGtd lgisif{sf lar yk s'g} dxTjk"0f{ 36gfx? 5}gg\ .
cg'ufdL 36gfx? k"0f{ k'li6 ePsf 5g\, n]vfk/LIf0f cg'aGw ;fem]bf/;Fu 5nkmn
ePsf 5g\ jf kof{Kt ?kdf n]vf /flvPsf] 5 jf ljQLo ljj/0fdf v'nf;f ul/Psf] 5 .

tof/ ug]{ M
===================================================
ldlt M==================================================
;dLIff ug]{ M
============================================== ldlt
M=====================================================

gf]6M ljQLo ljj/0f :jLs[t eO ;s]kl5 s'g} d'2fx? kQf nfu]sf 5g\, h;n] /fog} kl/jt{g
x'g ;Sg] lyof] eg],
 ;f] d'2f af/] Joj:yfkg;Fu 5nkn ug]{
 ljQLo ljj/0f k'gM kl/jt{g ug]{
 cGo pko'St sfo{ ug]{

53
cg';"rL (M cljl5Ggtfsf] ;ldIff hfr;"rL
;]jfu|fxLsf] gfd M tof/ kg]{sf] gfdM ldltM
sfo{ lzif{s M
cjwL M ;ldIff ug]{sf] gfdM ldltM

p2]ZoM cljl5Ggtfsf] d"ne"t l;4fGtsf] kl/kfngf / g]n]kdf %&) sf] cfjZostfsf]

kfngf ;'lglZrt ug{'{ .
s|=; cljl5Ggtfsf ;jfnx? N]k clen]v ;Gbe{ /
+= l6Kk0fL
! lgsfosf ;Da4 AolQmx?;+u 5nkmn
!=! cljl5Ggtfsf= af/]df 5nkmn ul/Psf] AolQmx?
sf] gfd / ldlt <
!=@ s] lgsfon] slDtdfklg cfpbf] Psaif{sf] nflu
Aoj;fosf] k"jf{g'dfg tof/ u/]sf] 5<
!=# olb Aoj;fosf] k"jf{g'dfg tof/ ug]{ gu/]sf] eP
lgsfosf] sf/f]jf/ ;DaGwL cfpbf] aif{sf] nflu
ah]6, lalqm tyf v/Lb ;Demf}tf, v/Lb cfb]z,
C0fsf] tyf k"+hLsf nflu cfj]bg, cflb
sfuhftsf] ;ldIff u/]sf] 5 <
!=$ cljl5Ggtfsf af/]df ;Da4 AolQmx?sf] wf/0ff
s:tf] 5<
!=% ;Da4 AolQmx?sf] wf/0ffnfO{ k"li6 ug]
{ sfuhft ;ldIff eof] / s] lgisif{ ;sf/fTds 5<
@ n]vfk/LIfssf] ;fwf/0f rf;f]sf laifo
@=! ;fzsLo e"ldsfdf /x]sf AolQmx?;+usf]
5nkmn / o; ;DaGwdf tof/ ul/Psf sfuhftx?
sf] ;ldIff ubf{ lnOPsf cg'dfg Aojxfl/s,
laZj;gLo / tYodf cfwfl/t eP gePsf] ;ldIff u/L
lgSof}{n lgsflnPsf] 5<
@= cljl5Ggtf;+u ;DalGwt sfuhft tof/ gu/]sf]
@ cj:yfdf n]vfk/LIf0fsf avt;Dd ePsf sf/f]af/;+u
;DalGwt b:tfj]h tyf n]vf+sgsf] ;ldIffn]
cljl5Ggtfsf af/]df s'g} z+sf ug]{ cj:yf l;h{gf
ePsf] 5< 5 eg] ;f];DaGwdf ;Da4 kIfsf]
wf/0ff lnOPsf] 5<
@=# lgsfosf] sfg"gL ;Nnfxsf/;+u lgsfosf] sfg"gL
k|s[of tyf cGo d'2fdfldnfsf] cj:yf / ;f]n]
l;h{gf ug]{ bfloTjsf af/]df 5nkmn u/L
lgisif{ lgsflnof] <
@=$ lgsfosf] ;~rfns ;ldltsf] a}7s / aflif{s
;fwf/0f;efsf] dfOg'6sf] ;ldIff u/L
cljl5GgtfnfO{ c;/ kfg]{ af/]df s'g} lg0f{o
eP gePsf] hfr ul/of] <
54
 # n]vfk/LIfssf] laz]if rf;f]sf laifo
#=! lgsfo s'g} sf/f]jf/ jf cGo lgsfosf] nflu hdfgL
a;]sf] eP pQm lgsfosf] cfly{s cj:yf :j:Yo /x]
g/x]sf] hfr ul/of] <
#=@ lgsfosf k|d'v laqm]tf, qm]tf, cf;fdL
tyf ;fx'x?sf] cfly{s cj:yfdf s'g} gsf/fTds
c;/kl/ lgsfo;+u sf/f]jf/ ug{ c;dy{ /x]sf]
hfgsf/L 5<
#=# lgsfosf] ;~rfng tyf sf/f]jf/;+u ;DalGwt
d"VoAolQm lgsfo 5f]8\g] k|s[of
/x]sf] / ;f]sf] k|lt:yfkgsf] ;Defjgf slQsf] 5
hfgsf/L lnOof] <
#=$ s] lgsfon] pkef]u ul//x]sf] hUuf tyf
cGo ;DklQsf] lnhcjlw ;dflKt lt/ eP ;f]sf]
gljs/0fsf] sfo{sf] ;ldIff ul/of] <
#=% s] lgsfosf sf/f]jf/;+u ;DalGwt
dxTjk"0f{ cg'kft tyf ;du| cfly{s cj:yfsf]
ljZn]if0f tyf sfg"gL k|fjwfgdf ePsf jf lgs6
eljiodf x'g nfu]sf ;+;f]wg jf
ljsf;sf] ;"Id ;ldIff ul/of] <

lgisif{
dflysf sfo{ljlwx? ;DkGg ul/;s] kl5 M
s'g}klg dxTjk"0f{ 36gfx?n] lgsfosf] cljl5Ggtfsf] af/]df z+sf ug]{ cj:yf
laBdfg /x]sf] lgisif{df k'luPsf] xf] <

xf] eg],
s_ klxrfg ul/Psf d'2fx?sf] c;/ vf; /x]sf] t/ ljQLo k|ltj]bg tof/Lsf] l;4fGtdf s'g}
kl/jt{g ug{'kg]{ cj:yf g/x]sf] ePklg ;f] cj:yfsf af/]df n]vf;DaGwL l6Kk0fLdf
pko"Qm v'nf;f u/]sf] 5<
v_ ;ldIffsf] s|ddf k|fKt k|df0fx?sf] d"NofFsgaf6 ljQLo k|ltj]bg tof/L ;f/e"t?
kdf ;lx 9+uaf6 gePsf] lgisif{df k'u]sf] eP ;f]sf] hfgsf/L
Aoj:yfkgnfO{ lbO{ pko"Qm ;+;f]wg eP gePsf] hfFr ul/of] <
u_ ljQLo k|ltj]bg ;f/e"t?kdf ;lx 9+uaf6 tof/ gul/Psf] lgisif{df k'u]sf] cj:yfdf
n]vfk/LIf0f /fo s}lkmot;lxt hf/L ul/Psf] 5 <

tof/ ug]{ M ==============================================

ldlt M==================================================
;ldIff ug]{ M ==============================================
ldlt
M=====================================================

55
56
cg';"rL !)M ljQLo ljj/0fx?sf] ;"Id ;ldIff hfr;"rL
;]jfu|fxLsf] gfd M
=====================================================
sfo{ lzif{sM
cjwL M
=======================================================
===========

s| ljj/0f 5 ÷5}g n]k clen]v

= ÷nfu" ;Gbe{÷l6
;+ x'b}g Kk0fL
! 5'6 -exemption_ nfu" u/]sf] cj:yfdf, s] sDkgL
cemklg 5'6sf] kmfObf lng of]Uo 5 eGg] lglZrt
ul/Psf] 5 .
@ - n]vfk/LIf0f u/]sf] ljQLo ljj/0fx? -Audited financial
statements_ ;dfj]z x'g] cGo sfuhftx?
h:t} ;~rfnssf] k|ltj]bg;Fu ljQLo ljj/0fx? b'?:t -
Consistent_ 5,
- nfu" x'g] n]vfdfg, lgod cg';f/ tof/ ul/Psf] 5 /
- n]vfk/LIfssf] ljrf/df q'l6 d'Qm 5 eGg] ;'lglZrt
ul/Psf] 5 .
# s] ljQLo ljj/0fx?df pNn]lvt cf=a=/ ldlt ;lx 5 <
$ s] ;Dk"0f{ jflif{s k|ltj]bgdf sDkgLsf] gfd -
sDkgL btf{ k|df0fkq cg';f/ x'g'kg]{_,
To;sf ;~rfnssf] / n]vfk/LIfssf] gfd -
kmd{sf] ;d]t_ ;lx n]lvPsf] 5 <
% s] clGtd ljQLo ljj/0f kmfOndf /x]sf] ;Gt'ng
k/LIf0f;+u d]n vfPsf] 5 <
^ s] ljQLo ljj/0fsf ;a} kfgfx?df kfgf g+ n]lvPsf]
5g\ <
& s] utaif{sf] /sd snddf pNn]lvt ;djtL{ /sdx?sf]
hfFr ul/of] <
* olb ;djtL{ /sdx?sf] n]vfk/LIf0f ePsf] 5}g eg],
s] ;f]sf] af/]df gf]6 n]lvof] / n]vfk/LIf0f k|
ltj]bgdf cGo ljifo cg'R5]bdf ;dfj]z ul/Psf] 5 <
( s] ljQLo :yLltsf] ljj/0f -af;nft_ -Statement of financial
position_ ;Gt'ng ePsf] 5 <
!) s] l6Kk0fL -gf]6_df pNn]v ul/Psf] ljj/0f d'Vo
ljj/0f;Fu d]n vfPsf] 5 <
!! s] ljQLo :yLltsf] ljj/0f / cfo Joo ljj/0fdf ePsf]
ljj/0f / d'Vo cg';"rLsf] ljj/0f d]n vfPsf] 5 <
! s] ;fGble{s n]vfdfgx? cg';f/ ljQLo ljj/0fdf pNn]v
@ ug{'kg]{ cfjZos v'nf;fx? l6Kk0fL -gf]6_
57
 df ;Dk"0f{ v'nf;f ul/Psf] 5 <
!# s] l6Kk0fL -gf]6_df n]vfdfg kfngf gePsf]
v'nf;fsf] c;/ d"NofFsg u/]/ n]vfk/LIf0f s}lkmotdf
pNn]v ul/Psf] 5 <
!$ s] l6Kk0fL -gf]6_ g+a/ s|dz c+lst 5 /
ljQLo :yLltsf] ljj/0f, cfo Joo ljj/0f, gub k|jfx
ljj/0fdf ;lx pNn]v ul/Psf] 5 <
! olb l6Kk0fL -gf]6_n] s'g} kfgf g+ jf cGo
% gf]6sf] ;Gbe{ lbG5 eg] s] ;Gbe{df lbPsf] kfgf g+
;lx 5 <
dflysf hfFrx? ;]jfu|fxLnfO{ k7fOPsf] clGtd ljQLo ljj/0fdf ;dfj]z ul/Psf] 5 .
ljQLo ljj/0fx? ;lx 9Ën] tof/ ePsf 5g\ / jflif{s k|ltj]bgdf pNn]v ul/Psf cGo
ljj/0fx? ljQLo ljj/0f cg';f/g} b'?:t -Consistent_ 5g\ .

x:tfIf/ M==================================-jl/i7 n]k 6f]nL ;b:o_

ldlt M ==============================================
cg';"rL !!M ljQLo ljj/0f v'nf;f / cg'kfngfsf] jflif{s ;ldIff hfFr;"rL
;]jfu|fxLsf] gfd M tof/ kg]{sf] gfdM ldltM
sfo{ lzif{sM
cjwL M ;dLIff ug]{sf] gfdM ldltM

ljQLo ljj/0f v'nf;f / cg'kfngfsf] jflif{sf ;dLIff hfFr;"rL

of] hfFr;"rL ljQLo ljj/0f v'nf;f / cg'kfngfsf] hfFr ul/Psf] lglZrt ug{ k|of]u
ug'{ kb{5 .

!= v'nf;f hfFr;"rLsf] k|of]u

pko'St v'nf;f hfFr;"rL lgDg kl/:yLltdf eg'{kb{5
 cg'aGwsf] k|yd jif{
 x/]s tLg jif{df
 ;]jfu|fxLsf] Joj;fo jf n]vfgLltdf dxTjk"0f{ kl/jt{g ePdf
 ljQLo k|ltj]bg dfgx? jf cGo lgodx?df dxTjk"0f{ kl/jt{g ePdf
 yk v'nf;fg} ug{ kg]{ lsl;dsf] dxTjk"0f{ sf/f]af/ ePdf, gofF ;DklQ jf
bfloTj l;h{gf ePdf, cfDbfgL / vr{sf] gofF ;|f]t k|fKt ePdf

@= ;fdfGo kl/jt{g
v'nf;f / cg'kfngfdf kl/jt{g ug'{kg]{ s'g} lgDg cj:yfx? l;h{gf ePsf 5g\
5 jf 5}g
 ;fGble{s n]vfdfg jf nfu" sfg"g cg';f/ s] v'nf;fdf k|fKt 5'6
k|of]u ul/Psf]df ca ;f] 5'6 nfu" gx'g] eof] <
 s] sDkgLn] ut jif{df Plss[t ljQLo ljj/0f tof/ ug'{ kg]
{ lyof] / xfnsf] jif{df tof/ ug'{ kb}{g <
58
  s] sDkgLn] xfn jif{df Plss[t ljQLo ljj/0f tof/ ug'{ kg]{5
t/ ut jif{df tof/ ug'{ kb}{g lyof] <
 s] sDkgLn] k|yd k6s gofF n]vfdfgx? k|of]u ub}{ 5 <
olb dflysf] s'g}klg pQ/ æ5Æ df cfPsf] 5 eg], v'nf;f hfFr;"rL k"0f{ ?kn]
eg'{kb{5 .

#= gofF ljQLo k|ltj]bg dfgx?

;a}eGbf kl5 ===============cjlwsf] v'nf;f hfFr;"rL tof/ ul/Psf] lyof] .
To; kZrft s'g}klg ljQLo k|ltj]bg dfgx? clgjfo{ ePsf 5}gg\ jf lgDg ljQLo k|
ltj]bg dfgx? Nfu" ePsf 5g\, h;sf sf/0fn] lgDg v'nf;fx? cfjZos ePsf 5g\ .
ljQLo k|ltj]bg dfg v'nf;fx?df c;/

$= lgisif{
xfn jif{sf] nflu v'nf;f hfFr;"rL tof/ ug{ cfjZos 5}g jf ljQLo ljj/0fx? cl3Nnf]
cjlwdf tof/ ul/Psf] v'nf;f hfFr;"rL / s'g} yk gofF ljQLo k|ltj]bg dfgx? eP ;f] sf]
cfjZostf x]l/ tof/ ul/Psf] 5 / v'nff;fx? k|ofKt 5g\ .

x:tfIf/ M==================================-jl/i7 n]k 6f]nL ;b:o_

ldlt M ==============================================

59
cg';"rL !@M lnlvt k|ltlglwTj kqsf] gd"gf

lgsfosf] n]6/x]8df
r=g= =======================
ldlt M @)==÷==÷==

n]vfk/LIfsnfO{ ;Daf]wg
laifo M– lnlvt k|ltlglwTj kq k7fOPsf] af/] .
dxf]bo,
pk/f]Qm ;DaGwdf txfFsf] r=g+ ============= ,ldlt
============= sf] kqåf/f o; sDklgsf] cf=a= @)==÷==÷== sf] afXo
n]vfk/LIf0fsf] nflu oxf+n] k]z ug{' ePsf] cg'aGwkq :jLsfb}{ n]vfk/LIf0fsf]
qmddf xfdLn] oxfFnfO{ k|bfg u/]sf ljleGg hfgsf/L tyf :ki6f]lQmnfO{ Plsg
ug{ of] k|ltlglwTj kq n]vfk/LIf0f / n]vfk/LIfssf] x}l;otn] ljQLo k|ltj]bg
cfwf/zLnf cg';f/ ljQLo l:yltsf] ;xL / oyfy{ l:yltsf af/]df /fo AoQm ug{sf] nflu k|
bfg ul/Psf] 5 .
ljQLo k|ltj]bg cfwf/zLnf cg';f/ ljQLo ljj/0fx?sf] lgikIf k|:t'ltsf] nflu
xfd|f] lhDd]jf/L :jLsf/ u5f}{ . ;fy},
 cfly{s lxgfldgf / s'g}klg lsl;dsf] clgoldttf ePsf] 5}g\ .
 ;a} vftfx?, a}7ssf dfOGo'6 pknAw u/fOPsf] 5 / ;DalGwt kIfsf] klxrfg
u/fOPs]f 5.
 ljQLo ljj/0fx? tYout ldYofj0f{af6 d'Qm 5g\ .
 sDkgL sfg"g -jf ;fGble{s cGo sfg"g_, s/ sfg"g, lgofds lgsfosf lgb]{zg,
cflbsf] k"0f{ kfngf ul/Psf] 5 .
 ;Da4 AolQmx?sf] klxrfg / sf/f]jf/sf] k"0f{ ljj/0f pknAw u/fPsf 5f} .
 cg'alGwt ;Demf}tf / lgofds lgsfosf ;a} kIfx? ;+nUg ul/Psf] 5 .
 ;Defljt hf]lvd tyf bfloTjsf] af/]df v'nf;f ul/Psf] 5 .
 ;a} vftfx?sf] k"0f{ /]s8{ ul/Psf] 5 .
 ljQLo ljj/0fx?sf] ldlt kl5sf ;a} 36gfx? / ljQLo k|ltj]bg dfgsf] cfjZostf cg';f/
;dfof]hg jf k|s6Ls/0f ;dfof]lht jf v'nf;f ul/Psf] 5 .
 sDkgL -lgsfo_sf] cljl5Ggtfsf] sf/sx?sf] l;+xfjnf]sg u/L cfjZos sbd rflnPsf]
5 / Aoj:yfkgsf] lgs6 eljiodf sf/f]jf/ ;dfKt ug]{ s'g} lgot 5}g .

=====================================
;~rfns ;ldlt cWwIf jf zf;sLo e"ldsfdf /x]sf AolQm
60
ldlt
:yfgM

61
cg';"rL !#M k|f/lDes Aoj:yfkg kq
n]vfk/LIfssf] n]6/x]8df
ldltM @)==÷==÷==
;Daf]wg
-;~rfns ;ldlt jf To:t} lgsfosf] pRr Aoj:yfkg_
ljifo M n]vfk/LIfssf] Joj:yfkg kq .
To; sDkgL / ;+:yfsf] ldlt @)==÷==÷== ut]sf] a;]sf]
===================-aflif{s ;fwf/0f;ef/;~rfns ;ldlt/lgsfosf] ;jf]{Rr
Aoj:yfkg/cGo cflwsfl/s AolQm_ a}7ssf] lg0f{ofg';f/ cf=j= @)==÷== sf] afXo
n]vfk/LIf0f ug{sf nflu xfdLnfO{ lgo'Qm ul/Psf] To; sDkgLaf6 pknAw lan,
e/kfO{, ef}r/, ;DklQ, bfloTj tyf cfDbfgL vr{ vftfx?sf] cfwf/df tof/ ul/Psf] ldlt
@)== ;fn >fj0f )! b]lv @)== ciff9 d;fGt ;Ddsf] ljQLo ljj/0fx? -jf;nft, cfo Joo
ljj/0f, gub k|jfx ljj/0f, :jk"+hLdf kl/jt{gsf] ljj/0f , Fund Accountability Statement,
n]vfgLlt tyf l6Kk0fL, cflb_ sf] g]kfn n]vfk/LIf0fdfg cg';f/ gd"gf 5gf}6 lalw
ckgfO{ n]vfk/LIf0f sfo{ ;Dkfbg ubf{ hfgsf/Ldf cfPsf s}lkmotx?sf]
l6Kk0fL / ;'emfj ;lxt lgDgfg';f/sf k]z u/]sf 5f} . k|:t't s}lkmotx?sf] plrt ;dfof]hg
gePdf s}lkmot;lxtsf] /fo k]z ug]{ jf /fo lbg c;dy{ /xg] cj:yf laBdfg ePsf]n] o;
pk/ ;~rfns ;ldltsf] tkm{af6 cfjZos ;dfof]hg / k|ltj4tf;lxtsf] hjfkm ck]Iff u/]sf 5f} .
s_ ljQLo ljj/0fdf c;/ kg]{ s}lkmotx? -c;/;lxt_
!_ jf;nft tkm{
@_ cfoAoo ljj/0f tkm{
#_ cfos/ ;DaGwdf
$_ n]vfdfgsf Aoj:yf kfngf ;DaGwdf
%_ cGo

v_ n]vf k|0ffnL tyf cfGtl/s lgoGq0f k|0ffnLsf] sdhf]/L

!_ n]vf k|0ffnL
!=! sf/f]jf/ n]vf+sg
!=@ lgoGq0f vftf le8fg
!=# ;DklQ tyf bfloTj k"g{d"NofFsg
!=$ Aoj:yfksLo ;”rgf k|0ffnL
!=% cGo
62
 @_ cfGtl/s lgoGq0f k|0ffnL
@=! lalqm
@=@ v/Lb
@=# kfl/>lds
@=$ ;DklQ Aoj:yfkg
@=% cGo
u_ sfg"g, lgb]{lzsf tyf cfGtl/s lalgodfjnLsf] cg'kfngf ;DaGwL s}lkmotx?

n]vfk/LIfssf] ;'emfjx?sf] ;f/fz+ -dflysf k|To]s s}lkmotsf] cGTodf klg ;dfj]z

ug{ ;lsg]_M
!_ ===
@_ ===
#_ ===
$_ ==
%_
n]vfk/LIfssf] gfd, ;lx
ldltM=================

63
cg';"rL !$M s}lkmot/lxt /fo JoQm ul/Psf] n]vfk/LIf0f k|ltj]bgsf] gd"gf
-n]vfk/LIfssf] n]6/Kof8df_
:jtGq n]vfk/LIfssf] k|ltj]bg
;Djf]lwt -Addressee_,
=================================
ljQLo ljj/0f pk/ k|ltj]bg
/foM
xfdLn] -n]vfk/LIf0f ul/Psf] lgsfosf] gfd, 7]ufgf_ sf] ljQLo ljj/0fsf]
n]vfk/LIf0f ;DkGg u/]sf 5f}, h;df @)&X cfiff9 #! ut]sf] ljQLo l:ylt ljj/0f / ;f]xL
ldltdf ;dfKt ;du| cfo ljj/0f, gub k|jfx ljj/0f tyf :jk"+hLdf kl/jt{g;DaGwL ljj/0f / k|
d'v n]vf gLlt tyf n]vf l6Kk0fL ;dfj]z /x]sf 5g\ .
xfd|f] ljrf/df pNn]lvt ljQLo ljj/0fx?n] @)& X cfiff9 #! ut]sf] ljQLo l:ylt, ;f] ldltdf
;dfKt ePsf] cfly{s jif{sf] sf/f]jf/sf] glthf / gub k|jfxsf] ;"Id jf ;fgf tyf demf}nf
lgsfosf nflu g]kfn n]vfdfg -/ lgodg ug]{ sfg"g, lgod pNn]v ug]{_ jdf]lhd ;xL /
oyfy{ lrq0f ub{5 .
/fosf] cfwf/M
xfdLn] -lgodg ug]{ sfg"g jf lgodg ug]{ lgsfon] hf/L u/]sf] lgb]{lzsf s]lx
eP ;f]df ePsf k|fjwfgx? pNn]v ug]{_ tyf g]kfn n]vfk/LIf0fdfgsf] cfwf/df
n]vfk/LIf0f ;DkGg u/]sf 5f} . tL dfgx?df pNn]lvt xfd|f] pQ/bfloTjsf af/]df o;} k|
ltj]bgsf] n]vfk/lIfssf] pQ/bfloTj v08df lj:t[tdf AofVof ul/Psf] 5 . g]kfn
rf6{8{ Psfp06]06\; ;+:yfn] hf/L u/]sf] cfrf/ ;+lxtf tyf k|rlnt g]kfn sfg"gdf pNn]v
ul/Psf o;;DaGwL k|fjwfg cg'?k xfdL lgsfo;+u :jtGq 5f} / xfdLn] lt k|fjwfgx?sf]
cg'kfngf ;'lglZrt u/]sf 5f} . xfdL laZj:t 5f} ls xfdLn] ;+sng u/]sf n]vfk/LIf0f k|
df0fx? k|of{Kt / plrt 5g\ h;sf] cfwf/df xfd|f] /fosf k|s6 u/]sf 5f} .
ljQLo ljj/0f pk/ Joj:yfkgsf] pQ/bfloTj
k|rlnt sfg"g tyf g]kfn n]vfdfg adf]lhd ljQLo ljj/0fsf] tof/L / oyfy{ k|:t'lt ug'{ -
n]vfk/LIf0f ul/Psf] lgsfo_ sf] Joj:yfkgsf] pQ/bfloTj xf] . o; pQ/bfloTj cGtu{t
ljQLo ljj/0f unt cfFs8f, hfn;hL jf q'l6sf] sf/0f, /lxt 5 elg tof/L / k|:t'lt ug]
{ sfo{;Fu ;DalGwt cfGtl/s lgoGq0f k|0ffnLsf] th'{df ug{], nfu" ug]{ / cBfjlws
agfO{ /fVg], pko'Qm n]vfgLltsf] 5gf}6 ug]{ / nfu" ug]{ tyf tTsflng cj:yfdf
pko'Qm n]vf cg'dfgx? ug]{ sfo{x? kb{5g .
-n]vfk/LIf0f ul/Psf] lgsfo_ sf] Joj:yfkgsf] lgsfosf] cljl5Ggtfsf] l:yltsf] lg/Gt/tf
lbg ;an /x]sf] / lgsfonfO{ kl/;dfkg - Liquidate_ ug]{ cfzo jf ;f]sf] laBdfg cj:yf
g/x]sf] cj:yfafx]s cljl5Ggtfsf] af/]df ljQLo ljj/0fdf ;d"lrt k|bz{g / cljl5Ggtfdf
cfwfl/t n]vf+sg u/]sf] d"NofFsg ug]{ pQ/bfloTj klg kb{5 .
64
n]vfk/LIfssf] pQ/bfloTj
unt cfFs8f, hfn;hL jf q'l6sf] sf/0f ;du| ljQLo ljj/0f d"Qm 5 eGg] dgfl;j cfZjttf k|
fKt ug{' / ljQLo ljj/0fx? pk/ n]vfk/LIf0fsf] cfwf/df cfˆgf] /fo hf/L ug{' xfd|f]
pQ/bfloTj xf] . dgfl;j cfZjttf pRr txsf] cfZjttf ePtf klg g]kfn n]vfk/LIf0fdfg
cg';f/ ;DkGg n]vfk/LIf0fn] cl:tTjdf /x]sf ;a}vfn] ;f/e"t unt cf+s8f klxrfg ug]{ k|
Tofe"lt ub}{g . unt syg hfn;hL jf q'l6sf sf/0f x'g;Sb5 / ltgLx?sf] Psn jf Psd'i6
;f/e"t x'g;S5 hj To:tf] cj:yf /x]sf] ljQLo ljj/0fnfO{ cfwf/ dfg]/ ul/g] Aoj;flos
lg0f{onfO{ c;/ kfg{ ;Sb5 . g]kfn n]vfk/LIf0fdfgsf] cfwf/df ul/Psf] n]vfk/LIf0f
e/L xfdLn] Aoj;flos ;'ema'em / ;+zotfsf] cEof; sfod /fv]sf 5f} . ;fy}, xfdLn]
 hfn;hL jf q'l6sf] sf/0fn] x'g;Sg] unt cf+s8f k|:t'ltsf] klxrfg tyf hf]lvdsf]
d"Nof+sg, To:tf hf]lvdnfO{ dWogh/df /fv]/ n]vfk/LIf0f of]hgfsf] th{'df
tyf sfo{lalwsf] cg';/0f / cfkm\gf] /fo :yflkt ug]{ cfwf/sf nflu kof{Kt
pko"Qm n]vfk/LIf0f k|df0f ;+sng ug]{ sfo{ u/]sf 5f},
 lgsfosf] cfGtl/s lgoGq0f k|0ffnLsf] k|efjsfl/tfsf af/]df /fo k|s6 ug]{ p2]Zo
gePklg ljBdfg cj:yfsf] nflu pko"Qm x'g] n]vfk/LIf0f sfo{ljlwsf] l8hfOgsf
nflu ;f]sf] af/]df hfgsf/L xfl;n u/]sf 5f} .
 ljQLo ljj/0f tof/Lsf qmddf Aoj:yfkgn] nfu" u/]sf] n]vfgLlt, n]vf cg'dfgsf]
Aojxfl/stf Pj+ ;Da4 v'nf;fsf] ;fGble{stf d"NoFfsg u/]sf 5f} .
 Aoj:yfkgn] u/]sf] cljl5Ggtfsf] n]vf+sgsf] cfwf/ / ;f]sf] v'nf;fsf] ;fGble{stf
lgSof}{n u/]sf 5f} .
 ljQLo ljj/0fsf] ;du| k|:t'lts/0f, 9fFrf tyf laifoj:t'sf ;fy} v'nf;f Pj+ plrt
k|:t'lts/0fsf] p2]Zo k|fKtLsf nflu ljQLo ljj/0fn] cGt{lglxt sf/f]jf/ tyf 36\
gfsf] d"NofFsg u/]sf 5f}.
xfdLn] lgsfosf] ;fzsLo e"ldsfdf /x]sf AolQmx?nfO{ n]vfk/LIf0f of]hgf tyf cjlw /
n]vfk/LIf0fsf] bf}/fgdf xfdLnfO{ 1ft x'g cfPsf] cfGtl/s lgoGq0f k|0ffnLsf
dxTjk"0f{ sdhf]/L nufotsf cGo n]vfk/LIf0fsf s}lkmotx?sf af/]df ;~rf/ u/]sf 5f} .
cGo sfg"gL tyf lgofds lgsfosf cfjZostf pk/ k|ltj]bg

==================================
-n]vfk/LIfssf] x:tfIf/_
n]vfk/LIfssf] gfd M ==============================
n]vfk/LIf0f kmd{sf] gfdM
7]ufgf M =============================
ldlt M ==================================

65
cg';"rL !%M n]vfk/LIf0f kmfOn lgoGq0f hfr;"rL

;]jfu|fxLsf] gfd M
sfo{ lzif{s M
cjwL M

p2]ZoM o;n] n]vfk/LIf0f kmfOndf cTofjZos ljj/0fx? 5g eGg] s'/fsf] ;'lglZrt

ug{ d2t k'of{pFb5 .
l; sfuhftsf] gfd kmf kmf/fd
= On kmfOndf
g+ ;Gb 5÷5}g÷nfu"
= e{ x'b}g
! n]vfk/LIfs lgo"lQmsf] a}wflgstf lgSof}{n ug]
{ sfuhft ;+nUg 5 ?
@ cfrf/ ;+lxtf kfngf ;DaGwL n]vfk/LIfs kmd{sf] k|f]k|
fO6/ jf ;fem]bf/n] u/]sf] 3f]if0ff ;+nUg 5 ?
# sDkgL P]g @)^# sf] bkmf !!@-@_ sf] k|of]hgsf]
nflu k7fOPsf] kq ;+nUg 5 ?
$ cl3Nnf] n]vfk/LIfs;+u kqfrf/ u/]sf] kq ;+nUg 5 ?
% n]vfk/LIf0f cg'aGw kq ;+nUg 5 ?
^ lgsfosf] sfg"gL x}l;ot, ;+u7g ;+/rgf tyf ;f]sf] sf/f]jf/]
hfgsf/L k|bfg ug]{ b:tfj]hx? ;+nUg 5 ?
& laleGg sf/f]jf/ tyf lgoGq0f k|0ffnLsf] l6kf]6x? ;
+nUg 5 ?
* k|j]z a}7ssf] ;~rf/ kq tyf a}7ssf] dfOg'6 ;+nUg 5 ?
( ;du| n]vfk/LIf0f of]hgf ;+nUg 5 ?
!) k|To]s n]vf zLif{ssf] la:t[t n]vfk/LIf0f sfo{qmd ;
+nUg 5 ?
!! hf]lvd klxrfg ul/Psf cfwf/ / If]qx? ;+nUg 5 ?
! ;f/e"ttfsf] u0fgf kmf/fd ;+nUg 5 ?
@
!# n]vfk/LIf0f hf]lvdsf] lgisif{ ;+nUg 5 ?
!$ gd"gf cfsf/ u0fgf u/]sf]] l;6 ;+nUg 5 ?
! ;Da4 JolQmx?sf] ljj/0f ;+nUg 5 ?
%
!^ 5gf}6df k/]sf sf/f]jf/x?sf] ljj/0f
! hfFr ul/Psf sf/f]jf/ tyf n]vf ;d"x ;DaGwL lgsfon]
& n]vf+sg ubf{ /fv]sf k|df0fsf] skLx? ;+nUg 5 ?
!* ljZn]if0ffTds sfo{lalw ckgfOPsf b:tfj]h
!( e'nr's kQf nufpg ckgfPsf sfo{lalw tyf hfFr ul/Psf
sfuhft ;+nUg 5 ?
@ n]vfk/LIf0f kmfOn ;ldIff u/]sf] k|df0f ;+nUg 5 ?
)

66
@ cg'ufdL 36gfx?sf] ;ldIffsf] hfFr;"rL ;+nUg 5 ?
!
@ n]vfk/LIf0f cjlwkl5 hf/L ul/Psf cGtl/d ljQLo ljj/0fx?
@ ;+nUg 5 ?
@ ljQLo ljj/0fsf] ldlt kl5sf] ljleGg ;ldltsf] a}7ssf]
# dfOg'6 ptf/ ;+nUg 5 ?
@ cljlR5Ggtf hfFr;"rL ;+nUg 5 ?
$
@ cljl5Ggtf ;DaGwdf Aoj:yfkgn] lnPsf sbd, ltgLx?
% sf] ;fGble{stf tyf cg'dfgsf cfwf/x? ;+nUg 5 ?
@ ljQLo ljj/0fx?sf] ;"Id ;dLIff hfr;"rL ;+nUg 5 ?
^
@ ljQLo ljj/0f v'nf;f / cg'kfngfsf] jflif{s ;dLIff hfFr;"rL
& ;+nUg 5 ?
@ lgsfosf] Aoj:yfkgn] ljQLo ljj/0f kfl/t u/]sf] a}7ssf]
* dfOg'6sf] skL ;+nUg 5 ?
@ k|ltlglwTj kq ;+nUg 5 ?
(
#) Joj:yfkg kq -Aoj:yfkgsf] k|To'Q/ ;d]t, ;+nUg 5 ?
#! g]n]kdf cg'kfngf ;DaGwL dxTjk"0f{ ljifox?sf]
l6Kk0fL ;+nUg 5 ?
# ;]jfu|fxLsf] ljQLo ljj/0fdf ;dfof]hg ul/Psf / gul/Psf
@ q'l6x?sf] ;f/f+z ;+nUg 5 ?
## ljQLo ljj/0fsf] ;"Id ;ldIff ;+nUg 5 ?
#$ ljQLo ljj/0fsf v'nf;f / cg'kfngfsf] jflif{s ;dLIff
hfFr;"rL
# ljQLo ljj/0fx?n] k|rlnt ljQLo k|ltj]bgsf 9fFrf
% adf]lhd ;a} ;f/e"t ;Gbe{df ;xL / :ki6 lrq0f ug]
{ jf :ki6;Fu k|:t't ul/Psf] ;DaGwdf n]vfk/LIfsn]
lgsfn]sf] lgisif{ ;+nUg 5 ?
#^ :jtGq n]vfk/LIfssf] k|ltj]bg -n]vfk/LIf0f kmfOndf ;
+nUg sfuhftl;t le8fg ul/Psf] clGtd ljQLo ljj/0f;lxt_ ;
+nUg 5 ?
# ut cjlwsf]] n]vfk/LIf0fsf] Joj:yfkg kq ;+nUg 5 ?
&
#* ut cjlwsf]] n]vfk/LIf0f k:tj]bg -ljQLo ljj/0f;lxt_ ;
+nUg 5 ?
#(
$)

67