Income

1) Review a sample of income received and agree to the trial balance

2) Inspect whether the company has received any income after the year end
3) Compare the income received this year with that of the previous year and find any
significant fluctuations
4) Review a sample of income received and agree to the financial statement
5) Inspect whether the income has been recorded in the disclosure notes as per IFRS 15

Restructuring Provision

1) Obtain a break down of income received, cast it , recalculate the amount and agree the
amount in the P/L Account
2) Review a sample of restructuring provision and agree to the trail balance
3) Inspect a sample of restructuring provision and agree to the financial statements
4) Review whether the 2.1 million of the provision has recorded in the cash book as well as
Bank Statements
5) Inspect whether the provision has been recorded in the disclosure notes as per IAS 37

Bank Loan

1) Review the loan agreement to find about the bank loan as well as about the interest paid on
the loan
2) Obtain a break down of loan received cast it, recalculate the amount and agree the amount in
the P/L Account
3) Review a sample of interest paid and agree to the trail balance
4) Review whether the interest has been set down in the cash book as well as bank statements
5) Inspect whether the bank loan has been recorded in the disclosure notes as per the relevant
standard