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Audit Handbook For SME Audit Draft v2 With Annexes
Audit Handbook For SME Audit Draft v2 With Annexes
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!= k[i7e"ld ...................................................................................................................................................................................................................................................3
@= n]vfk/LIf0f tyf o;sf] p2]Zo .......................................................................................................................................................................................................3
#= ljQLo n]vfk/LIf0f k|lqmof................................................................................................................................................................................................................ 4
$= ljQLo n]vfk/LIf0fsf] of]hgf th{'df r/0fsf k|lqmof / clen]vLs/0f ............................................................................................................................ 4
s_ cg'aGw k"j{sf lqmofsnfk tyf clen]vLs/0f .................................................................................................................................................................. 4
v_ n]vfk/LIf0f of]hgf tof/L tyf clen]vLs/0f.................................................................................................................................................................. 5
%= ljQLo n]vfk/LIf0fsf] sfof{Gjog r/0fsf k|lqmof / clen]vLs/0f .................................................................................................................................. 9
s_ n]vf tyf cfGtl/s lgoGq0f k|0ffnLsf] ljZj;gLotf Pj+ sfof{Gjogsf] ;ldIff tyf clen]vLs/0f ............................................................ 9
v_ gd"gf 5gf}6 tyf clen]vLs/0f ......................................................................................................................................................................................... 11
u_ sf/f]jf/sf] ;f/jfg k/LIf0f.................................................................................................................................................................................................... 12
3_ ljZn]if0ffTds sfo{ljlw (Analytical Procedures) .....................................................................................................................................14
8=_ e"n / r"s (Errors and Omissions).............................................................................................................................................................. 15
r_ laz]if Wofg lbg'kg]{ ljifo (Special Attention) ...............................................................................................................................................16
^= ljQLo n]vfk/LIf0fsf] ;ldIff tyf k|ltj]bg r/0fsf k|lqmof / clen]vLs/0f .......................................................................................................... 18
s_ n]vfk/LIf0f kmfO{nsf] ;ldIff (Audit file Review) ............................................................................................................................................ 18
v_ cg'ufdL 36gfx?sf] ;ldIff................................................................................................................................................................................................... 20
u_ cljlR5Ggtf -Going Concern_ sf] ;ldIff .............................................................................................................................................................. 20
3_ Vf'nf;f / cg'kfngfsf] ;ldIff (Disclosure and compliance review).......................................................................................... 21
8=_ lnlvt k|ltlglwTj kq (Written Representation) ..................................................................................................................................22
!_ Joj:yfkg kq (Management Letter) ............................................................................................................................................................. 23
@_ n]vfk/LIf0f k|ltj]bg .......................................................................................................................................................................................................... 24
&= clen]vLs/0fsf nflu cTofjZos gd"gf kmf/fdx? ........................................................................................................................................................... 28
2
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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
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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
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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 .
;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 .
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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]{
3
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 .
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 .
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 . 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 .
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
❑ ;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'
7
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;=g+= Hff]lvd :t/ sfo{ut ;f/e"ttf
! 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_
8
%= 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],
$_ sf/f]jf/ ug{sf nflu clwsf/ tx (Authority level) gtf]lsPsf],
%_ sf/f]jf/sf] :jLs[lt lbg], n]vf jf /]s8{ /fVg] / /sd e"QmfgL leGg leGg AolQmn]
;Dkfbg ug]{ u/L sfo{ laefhg (Segregation of duties) gePsf],
^_ cflwsfl/s AolQmsf] :jLs[lt k|fKt u/]kl5 sf/f]jf/ z'?jft, sfof{Gjog tyf n]vf+sg
ug]{ lalw pNn]v ePsf] ljlgodfjnLsf] Aoj:yf g/x]sf],
&_ k|foh;f] gubdf sf/f]jf/ x'g] u/]sf],
*_ clen]v ul/Psf vftf tyf ;f]af6 tof/ u/]sf ljj/0fx? l7s 5g\ eGg] kSsf ug{
;lsg] cfwf/ gePsf], lgoGq0f vftfx? cfjlws le8fg ug]{ gul/Psf],
9
(_ sf/f]af/x? j}wflgs tyf lgsfon] to u/]sf] cfjZostf / n]vfFsgsf] cfwf/zLnf
-Accounting framework_ tyf ;DalGwt sfg"gsf] kfngf ul/ clen]v tyf sf/f]jf/ ug]{
;'lglZrttf gePsf],
!)_ ljQLo k|ltj]bgsfnflu cfjZos sf/f]af/sf] ljj/0f kof{Kt ?kdf JofVof ul/Psf]
n]vfgLlt tyf l6Kk0fLx? V'fnf;f ug]{ gul/Psf],
!!_ lgsfosf ;DklQ tyf sfuhftsf] ;+/If0f, kx'Fr / ;'/Iffsf Aoj:yf gePsf],
!@_ ;a} ;Da4 JolQm;Fusf] sf/f]af/sf] klxrfg, leGg clen]v / ;ldIff ug]{ kl/kfl6
gePsf],
!#_ ph'/L, d'2fdfldnf, bfFaL / lgwf{/0fx? -Assessments_ klxrfg / clen]v ug]{ Aoj:yf
gePsf],
!$_ 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] 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+
10
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? .
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 .
11
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 .
;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 .
14
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 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 .
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 .
15
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 .
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] zLif{s plrt u|fxssf sfuhftx? :jtGq k|df0fx?
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 afFls ;fdfg k|flKt gf]6x? cfk"lt{stf{ dfn k|]if0f gf]6x?
;fdfgx?sf] k'l:tsf cfk"lt{stfsf] ljj/0f
vl/b clen]v vl/b rnfgLx?
➢ c8{/
➢ n]h/
gp7\g] /sdsf] Joj:yf lalqm n]h/ kfpg' kg]{sf] kl/kq
kqfrf/ kmfOnx? hjfkmx?
:yflgo k|];
u|fxs kqfrf/
s|]l86 l/km/]G;
k|zf;ssf] kqx?
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{
16
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 .
17
^= ljQLo n]vfk/LIf0fsf] ;ldIff tyf k|ltj]bg r/0fsf k|lqmof / clen]vLs/0f
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 .
;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],
18
• 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] .
19
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 .
ljQLo ?kdf
20
➢ 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',
➢ 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 .
@_ 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
.
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 .
25
➢ 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 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{
26
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 .
27
&= clen]vLs/0fsf nflu cTofjZos gd"gf kmf/fdx?
28
cg';"rL !M k"j{ n]vfk/LIfs;+u ug]{ kqfrf/sf] gd"gf
ldlt M@)==÷==÷==
>L==========
n]vfk/LIfs, sf7df8f+} .
dxf]bo,
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} .
ejbLo,
=========================
=============kmd{
29
cg';"rL @M n]vfk/LIf0f cg'aGw kqsf] gd"gf
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 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]{,
30
-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
===================
;xL M
gfd / kb M
ldlt M
sDkgL . lgsfosf] tkm{af6 a'emL ;xdt ePsf]
================
;xL M
gfd / kb M
ldlt M
31
cg';"rL #M lalqm sf/f]jf/ tyf lgoGq0f k|0ffnLsf] l6kf]6 gd"gf
!= vl/b dgzfo /
@= df}Hbft hfgsf/L gub
laqmL zfvf
:6f]/ zfvf u|fxs
lahs -t]>f] skL_
k|]if0f gf]6 -t]>f] skL_ $= ;fdfg / lahs
(dispatch note-3rd #= ;fdfg / k|]if0f gf]6 hf/L -klxnf] skL_
copy) -klxnf] skL_ (dispatch
note-1st copy)
%= gub / lahs
#= k|]if0f gf]6 -bf]>f] skL_ -bf]>f] skL_
(dispatch note-2nd copy)
n]vf zfvf
*= dfl;s lx;fj
le8fg
^= lahsx?
ljQLo ljj/0fx?
32
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] cfwf/df
n]vfk/LIf0f s]lGb|t x'g] d"Vo ljifox? jf If]qx? b]xfo cg';f/ 5g\ M
===================================
33
%= 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 hf]lvd k/LIf0f ul/g] k/LIf0fsf] ljlw / n]vf k/LIfs sfo{kqsf] kfgf
ljifox? gd"gf 5gf}6 gDa/
^= n]vfk/LIf0f 6f]nLM
qm= Kfb gfd y/ n]vfk/LIfssf] z}lIfs, k]zfut of]Uotf, ;DjlGwt
;= If]qsf] 1fg
!
@
#
34
cg';"rL %M lalqmsf] la:t[t n]vfk/LIf0f sfo{qmd gd"gf
;]jfu|fxLsf] gfdM
cfly{s jif{M
qm= hfFr;"rL n]k clen]vsf] s}lkmot
;+= ;Gbe{
!= 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 hfFr ug]{ Completeness
#= cl3Nnf] cjlwsf] ljQLo ljj/0fsf] df}Hbft o; cjwLsf] ljlQo ljj/0fsf] Occurrence/com
t'ngfTds cWoog u/L;lx /sd ;dfj]z u/]sf] jf gu/]sf] hfFr ug]{ pleteness
$= cf}lrTo / Ps?ktfsf cfwf/df lalqmsf] ;dLIff ug]{ / / ;f]dWo] ;Da¢ Disclosures
JolQmaf6 p7\g afFsL /sd klxrfg ug]{ .
%= hf]lvd lgwf{/0f, ;f/o'Qm u0fgf, sfo{ of]hgfnfO{ bf]xf]/fP/ x]g]{ / sfo{ ug]{ Completeness
a]nfdf hfgsf/Ldf cfPsf s'/fx?sf] cBfjlws /fVg]
^= oxfFaf6 k|fKt s}lkmot d:of}bf cg'aGw kq, Joj:yfkg kq, n]vfk/LIf0f Disclosure
cg'alGwt ;fem]bf/sf] Wofgfsif{0fsf a'bfFx?df ;dfj]z ePsf] ;'lglZrt ug]{,
&= lgisif{sf] plrttfsf] ;'lgZrt ug]{, Completeness
*= s"n d"gfkmfsf] k|ltzt u0fgf ug]{, ut jif{sf] c+s;Fu t'ngf ug]{ / s'g} Measurement
c;fdfGo leGgtf b]lvP yk hfFr ug]{,
(= n]h/df k|ltlalDat sf/f]af/ ;+Vof dWo] hf]lvd lgwf{/0f u/] adf]lhd Occurrence/Accu
slDtdf @% k|ltzt sf/f]af/ ;+Vof ;dfa]z x'g] / s"n sf/f]af/ /sd dWo] race/Measureme
nt
slDtdf %) k|ltzt /sd ;dfa]z x'g] ul/ gd"gf rog ug]{,
!)= 5flgPsf gd'gfx?sf] lalqmsf] ;'?jftb]lv -lalqm c8{/, :6f]/af6 ;fdfg k|]if0f Occurrence/cut
ePsf] kq, rnfg, b/ /]6, lahs, lalqm lstfa, cf;fdL / n]vf vftfdf off/ Allocation
k|ljli6÷kf]li6Ë_ hfFr ug]{
!!= lalqm vftfsf] ;"Idk/LIf0f -ledger scrutiny_ ul/ c;fdfGo n]vf h:t} Completeness
8]la6 gf]6 jf lalqm lkmtf{, cGo lalqm, cflb eP kQf nufpg] / ;f]sf] yk
hfFr ug]{ .
!@= laqmL / laqmL /sdsf] k'li6 ug{]{ s/ lahs / cGo sfuhft 5 jf 5}g hfFr Compliance/Occ
ug]{ urance
!#= laqmL d"No;"rLdf pNn]lvt laqmL d"Nodf d"No clej[l4 s/ -d"=c=s=_ ;fd]n Measurement
u/L lahs hf/L u/]sf] 5 jf 5}g hfFr ug]{
!$= /2 ul/Psf] aLhsx?sf] sf/0f, cf}lrTo hfFr ug]{ / ;f] adf]lhdsf] laqmL Valuation/
n]vf+sg ul/Psf] 5 eg] ;f]sf] 8]la6 k|ljli6 -debit entry_ u/]sf] 5 jf 5}g completeness
hfFr ug]{ .
!%= 8]la6 gf]6x?sf] n]vf+sg ul/Psf] 5 jf 5}g hfFr ug]{ / ;f]df ;+sng u/]sf] Valuation
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 kf]li6+u hfFr ug]{ Completeness
!& lalqm n]h/ / n]vfsf] lalqm tyf d"=c=s= laj/0f lar le8fg ug]{ gu/]sf] Completeness/
/ le8fg eP gePsf] hfFr ug]{ . valuation
!* ;Da4 AolQm;+usf] ;Dk"0f{ lalqm sf/f]jf/df Aoj;flos d"No / dfGotf nfu" Measurement/Di
sclosure
eP gePsf] Plsg ug]{ h:t} b/ /]6, /sdsf] c;’nL / lkmtf{
!(
;f/e"ttfsf] lgwf{/0f
dfkb08x? -Benchmarks_
cfDbfgL M ?
d'gfkmf M ?
v'b ;DklQ 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/
%)% ^@=%% &% %
37
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
hxfF, R ;+s]t hf]lvdsf] sf/s cyjf ;+s]t xf] / o;sf] ;+Vof lgDg 6]andf lbOPsf] 5 .
38
n]vf zLif{s cg';f/ gd"gf cfsf/ u0fgf kmf/fdM
n]vfk/LIf0f hf]lvd sfo{ut s'n s'n Vff; tyf sfo{ut sf/f]jf/ lgoGq0fdf ljin]0ffTds gd"gf 5gf}6 ;f/jfg hfr ;+Vof ;f/jfg hfr /sd
If]q :t/ ;f/e"ttf sf/f]jf/ sf/f]jf/ ;f/e"ttf dflysf ;+Vof ljZjf; ug{ sfo{ljlwdf ;+Vof -gd'gf 5gf}6 / vf; -gd'gf 5gf}6 / vf;
-pbfx/0fsf] /sd ? /sd ?= ;+Vof /sd ?= ;lsg] jf ljZjf; ug{ -;'qfg';f/_ sf/f]jf/ ;+Vof_ sf/f]jf/ /sd_
nflu_ g;lsg] ;lsg] jf
g;lsg
hfoh]yf,
;DoGq /
pks/0f
lhG;L
cf;fdL
===
;fx'
C0f
===
lAfqmL
v/Lb
tna
jljw vr{
v_ ljlqm
u_ C0f ;fkl6
39
@_ 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 .
40
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|d=;+= ;]jfu|fxLsf] vftfsf] ;dLIff ubf{sf] avt n]k clen]v ;Gbe{ / 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] .
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 .
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 .
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]{
43
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] <
# 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] <
44
#=% 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 <
45
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" x'b}g ;Gbe{÷l6Kk0fL
! 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_ 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\ .
@= ;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 <
➢ 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 .
$= 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\ .
47
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
ldlt
:yfgM
48
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
n]vfk/LIfssf] ;'emfjx?sf] ;f/fz+ -dflysf k|To]s s}lkmotsf] cGTodf klg ;dfj]z ug{ ;lsg]_M
!_ ===
@_ ===
#_ ===
$_ ==
%_
n]vfk/LIfssf] gfd, ;lx
ldltM=================
50
cg';"rL !$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 .
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]
51
• 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 ==================================
52
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 kmfOn kmf/fd kmfOndf
g+= ;Gbe{ 5÷5}g÷nfu" 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 ?
@! 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 ?
53
#! 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 ?
#(
$)
54