Audit Documentation Training Book
Audit Documentation Training Book
Audit Documentation Training Book
@)&%÷)&^
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf
@)&%÷)&^
;b:ox?sf] Ifdtf clej[l4sf nflu tof/ ul/Psf] n]vfk/LIf0f
clen]lvs/0f ;DaGwL tflnd k'l:tsf
-ljz]iftM 6]«l8ª sDkgLsf] n]vfk/LIf0fdf k|of]usf nflu_
O{d]n M [email protected]
www.ican.org.np
j]e;fO{6 M
d"No ? M ===================
;fGble{s pbfx/0fM
P=la=;L= k|fOe]6 lnld6]8 Pp6f 6]«l8ª sDkgL xf] . of] sDkgL @)^$ ;fndf sDkgL P]g
cGtu{t sDkgL /lhi6«f/sf] sfof{nodf btf{ ePsf] lyof] eg] @)^% ;fndf d"No clej[l4
s/df ;d]t btf{ ePsf] lyof] . o; sDkgLdf & hgf ;+rfnsx? /xg] u/]sf 5g / cWoIf
nufot c? # hgf Ps} kl/jf/sf 5g eg] afFls # hgf lab]zdf /x]sf g]kfnLx? /x]sf 5g .
of] sDkgLn] sf7df8f}df sf/f]af/ ;+rfng ub}{ cfPsf] 5 / xfn;Dd klg s'g} zfvfx? vf]n]sf]
5}g . of] Pp6f v'b|f Jofkf/ ug]{ sDkgL xf] t/ sDkgLn] cfkm\gf] ;fdfgsf] s/Lj Ps ltxfO{
Pshgf ;~rfnssf] kf]v/fl:yt l8kf6{d]06n :6f];{nfO{ lalqm ug]{ u/]sf] 5 . ;fy}, o;n]
g]kfnleq / aflx/af6 ;d]t ;fdfgx? vl/b ug]{ ub{5 .
P=la=;L= k|fOe]6 lnld6]8 cfly{s jif{ @)&$÷)&% df bzf}+ aif{df k|j]z u/]sf] 5 . o;
sDkgLn] :yfkgf ePsf] jif{b]lv g} cfˆgf] n]vfk/LIf0f lgoldt u/fpFb} cfPsf] 5 . sDkgLn]
cf=j= @)&!÷)&@ b]lv @)&#÷)&$ ;Ddsf] n]vfk/LIf0f lk=So"=cf/=P;f]l;P6\;, n]vfk/LIf0f
kmd{af6 u/fPsf] lyof] / cf=j= @)&$÷)&% sf] nflu n]vfk/LIfs kl/jt{g u/L gofF
n]vfk/LIfs lgo'Qm ug{ ;~rfns ;ldltn] gjf}+ aflif{s ;fwf/0f ;efdf k|:tfj u/]sf] 5 .
;fwf/0f ;efåf/f PS;=jfO{=h]8= P;f]l;P6\;, n]vfk/LIf0fkmd{nfO{ cf=j= @)&$÷)&% sf] nflu
n]vfk/LIfs lgo'lQm ug]{ lg0f{o u/]sf] lyof] .
sDkgLn] cfˆgf] n]vf 6\ofnL (Tally) eGg] k|rlnt ;ˆ6j]o/df /fVg] u/]sf] 5 h'g cfGtl/s
/fhZj laefuaf6 :jLs[t k|fKt 5 . ;f] ;ˆ6j]o/af6 ;Gt'ng k/LIf0f -Trial Balance_ :jtM
l;h{gf x'G5 / l;nl;n]jf/ s/ lahs tyf ef}r/ klg lgsfNg] ;'lawf 5 . o; sDkgLn] ljn
ljhs rfxg] AolQm jf lgsfonfO{ lahs hf/L ub{5 / afFls ljqmLsf] Psd'i7 lalqm hgfO{ s/
lahs hf/L tyf lalqm n]vf+sg ug]{ ub{5 . sDkgLdf lhG;Lsf] e}lts k/LIf0f cfly{s jif{sf]
(1)
cGTodf :6f]/ k|d'vsf] ;+of]hsTjdf ul7t # ;b:oLo pk;ldltn] ug]{ ub{5 . o; sDkgLn]
d'No clej[l4 s/sf] ljj/0f -cfoft, vl/b / laqmL_ x/]s dlxgf a'emfpg] ub{5 / ;f]sf] ldnfg
-reconciliation_ jif{sf] cGTodf ug]{ ub{5 . o; sDkgLn] cfos/ P]g cg';f/ cg'dflgt s/sf]
ljj/0f / s/ /sd oyf ;dod} a'emfpg] u/]sf] 5 .
cl3Nnf] n]vfk/LIf0fsf] Joj:yfkg kqdf lhG;L df}Hbftsf af/]df s]xL d'2fx? pNn]v ul/Psf]
lyof] . h:t}, sDkgLn] lhG;L df}Hbftsf] n]vfÍg FIFO cfwf/df ug]{ u/]klg lhG;L df}Hbftsf]
dfkg ubf{ g]kfn n]vfdg @ df pNn]lvt k|fjwfg cg';f/ gu/L nfutnfO{ g} cfwf/ dfg]/ ug]{
u/]sf] 5 . ;fy}, sDkgLn] cfly{s jif{sf] cGTodf ef}lts k/LIf0f ug]{ u/] tfklg :6f]/ / n]vf
vftf cg';f/sf] lhG;L df}Hbftlar le8fg ug]{ kl/kfl6 eg] a;fn]sf] 5}g\ .
o; sDkgLsf]cf=a= @)&$.&% sf] d:of}bf ;Gt'ng k/LIf0f / s]xL zLif{ssf] ljj/0f cg';"rLdf
pNn]v ul/Psf] 5 / ;f]xL cfwf/df n]vfk/LIf0fsf nflu n]vfk/LIf0f ug{] kmd{n] ug'{kg{]
sfo{x?nfO{ clen]vLs/0f ug{'kg]{ cfjZostfx?sf af/]df o; k'l:tsfsf] kl/R5]bx?df JofVof
ul/Psf] 5 .
(2)
kl/ro
n]vfk/LIf0fsf] kl/efiff / p2]Zo
n]vfk/LIf0f eGgfn] ;fwf/0ftof laQLo n]vfk/LIf0fnfO{ ;lDemg] ul/G5 . of] Ps
lsl;dsf] sfg"gL afWotf ePsf] sfo{ xf] . t/ n]vfk/LIf0fsf] :j?k / lsl;d eg] laleGg /x]sf
5g . 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{, n]vfk/LIf0f ubf{ n]vfk/LIfsn] ljQLo ljj/0fx¿ ;lx 9+uaf6 sfg"gsf] kfngf
tyf k|rlnt n]vfdfg k|of]u u/]/ tof/ u/]sf] xf] eGg] cfZj:ttf k|bfg ug]{ p2]Zo /fvL
n]vfk/LIf0f ;DkGg ug{'kg]{ x'G5 . n]vfk/LIfssf] ;f]r unt ePsf] s'/f kQf nufO{ oyfy{ lrq0f
ub}{g eGg] k|dfl0ft u5'{ eGg] x'g' x'b}g . t/, ;f/e"t?kdf unt k|:t'lts/0f x'g ;Sg] cj:yfsf]
x]Ssf (Skepticism) eg] n]vfk/LIf0fsf x/]s r/0fdf /fVg' kb{5 .
(4)
kl/R5]b ! n]vfk/LIf0f of]hgf th'{df (Audit Planning)
n]vfk/LIfsn] cg'aGw :jLsf/ ug{'k"j{ ;f] cg'aGw :jLsf/ug{ of]Uo 5 5}g eGg] s'/fsf]
lgSof}{n u/]/dfq n]vfk/LIf0fsf] vf;k|lqmof ;'? ug{'kb{5 . cg'aGw k"j{sf] r/0fn] ljQLo
n]vfk/LIf0f cg'aGw ;'? ug'{ k"j{sf cfwf/e"t ;'ema'emnfO{ ;Í]t ub{5 . h; cGtu{t
n]vfk/LIfsn] cfkm\gf] lgo"lQmsf] a}wtf hfFr ug{', cfrf/;+lxtfsf] cg'kfngf ug{;Sg] l:ylt /x]
g/x]sf] tyf ;Ifdtfsf] eP gePsf] af/]df dgfl;j cfZj:ttf xfl;n ug{' kb{5 .
-s_ cfrf/;+lxtfsf] cg'kfngf
n]vfk/LIfsn] n]vfk/LIf0f cg'aGw;Fu ;Da4 ;fGble{s g}lts cfjZostfx¿sf]
kl/kfngf ug'{kb{5 . g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] hf/L u/]sf] cfrf/;+lxtfn]
k]zfut PsfpG6]G6x¿sf nflu g}lts cfjZostfx¿ k|ltkfbg ub{5 / k]zfut
cfr/0fsf k|d'v l;4fGtx? st{Jolgi7tf, j:t'lgi7tf / :jtGqtf, k]zfut ;Ifdtf,
uf]kgLotf, plrt ;ts{tf Pj+ k]zfutdfgx?sf] kfngfsf] cg'kfngf ;'lglZrt ug{ ;a}
k]zfut PsfpG6]G6x¿sf nflu cjwf/0ffTds vfsf (Conceptual framework) k|bfg
ub{5 .
-u_ n]vfk/LIf0fsf] of]hgf th'{df ubf{ / sfof{Gjogsf ;dodf dgg ul/g'kg]{ n]vfk/LIf0fsf
kIfx¿
!= n]vfk/LIf0f ul/g] ;DefJo gofF lgsfox¿ / tL;+u ;DalGwt P]g sfg"g gLltut
kl/jt{g n]vf°g ug]{ dfgx¿df kl/jt{g n]vf°g Pj+ n]vfk/LIf0f ug]{ sfo{ lgodg
ug]{ ;+/rgfdf kl/jt{g Pj+ aflxl/ofaf6 (out sourcing) u/fOg] sfo{x¿ h:tf
;+:yfut kl/j]zfTds ljZn]if0f .
(5)
@= cfk"m;Fu ePsf] ;IfdtfeGbf n]vfk/LIf0fsf] hl6ntf a9L x'g] cj:yf of]hgf
ul/Psf ;+;fwgx¿ -sd{rf/L tyf ah]6_sf] k|ofKttf n]vfk/LIf0f If]qsf ;Ldf°g
tyf n]vfk/LIf0f ug{ nfluPsf] lgsfosf] ;'zf;g tyf pRr Aoj:yfkgsf] ;fv
tyf g}ltstfsf af/]df pknAw x'g;Sg] hfgsf/L .
#= of]Uo sd{rf/Lx¿sf nflu nIo cljlR5Gg k]zfut ljsf;sf] Joj:yf, pko'Qm
of]hgf th'{df ljsf; Pj+ k|lzIf0f -:jLs[t n]vfdfg / n]vfk/LIf0fdfgx¿sf]_,
;"rgf k|ljlw n]vfk/LIf0f sfo{kqx¿, n]vfk/LIf0f cf}hf/x¿ pkof]u ug{ lj1tfsf]
pknAwtf h:tf Ifdtf -bIftf Pj+ ;+;fwg_ sf] d"Nof°g .
s'g} gofF ;]jfu|fxL;Fu ;DaGw :yfkgf ug{' cufl8 n]vfk/LIfsn] lgo'lQm :jLsf/;Fu hf]l8Psf
b]xfosf cfz+sf (threats) Wofg lbg'kb{5 M—
cfwf/e"t l;4fGtx?sf] kl/kfngdf x'g] s'g} cfz+sf,
O{dfgdf cfpg] ;Defljt cfz+sf,
k]zfut Jojxf/df cfpg] ;Defljt cfz+sf,
o:tf hf]lvdx?nfO{ Go"gLs/0f ug{ cfz+sfaf6 ;'/Iffsf pkfox? (safeguards) ckgfpg' kb{5,
h:t} M
;]jfu|fxL, To;sf dflns, Joj:yfks / zf;sLo lgjf{xstf{ / Jofj;flos ultljlwsf] af/]df
1fg k|fKt ug]{,
;+Vofut ;'zf;g jf cfGtl/s lgoGq0f ;'wf/ ug]{ ;DaGwL ;]jfu|fxL;Fu k|ltj4tf lng] .
o; ;DaGwdf n]vfk/LIf0f ug]{ kmd{n] g]kfn n]vfk/LIf0fdfg – @@) sf] k"0f{ ?kdf kfngf ug'{
kb{5 .
dflysf laifoa:t'x?sf] ;'ema'em tyf kl/kfngfsf nflu lgDgfg';f/sf] n]vfk/LIfssf] lgo'lQm kq
k|fKt ePsf] cj:yfdf cf–cfkm\gf] larf/ /fVg' xf];M
(7)
P= la= ;L= k|fOe]6 lnld6]8
7]ufgf M ========================
kmf]g g+ M======================
Od]n M =====================
==============================
sDkgL ;lrj
af]wfy{ M–
!= >L sDkgL /lhi6«f/sf] sfof{no, lqk'/]Zj/, sf7df8f}+ .
@= n]vf zfvf .
pk/f]Qmfg';f/sf] kqdf lgDg lnlvt d'2fx? /x]sf]n] lgo'lQmsf] a}Btf g/x]sf] af/]df n]vfk/LIfs
;hu x'g' kb{5 M
s_ sDkgL P]g, @)^#sf] bkmf !!! cg';f/ n]vfk/LIfssf] lgo'lQm aflif{s ;fwf/0f ;efaf6
x'g'kg]{df ;~rfns ;ldltn] u/]sf] x'Fbf a}wflgs ePg .
(8)
v_ sDkgL P]g, @)^#sf] bkmf &&-^_ cg';f/ n]vfk/LIfssf] n]vfk/LIf0f z'Nssf] lg0f{o
;+rfns ;ldltn] geO{ ;fwf/0f ;efaf6 ug'{kg]{ .
u_ sDkgL P]gn] lglb{i6 u/] cg';f/ n]vfk/LIf0f ug]{ s'/f pNn]v gePsf] .
3_ lg0f{osf] k|ltlnlk ;+nUg gu/]sf] .
dxf]bo,
xfdL o; P=la=;L k|fOe]6 lnld6]8sf] afXo n]vfk/LIf0f ug{sf] nflu n]vfkl/Ifs lgo'lQm ePsf]
hfgsf/L xh'/nfO{ u/fpF5f} .
(9)
;+:yfaf6 tkfO{+sf] kmd{ cl3Nnf] jif{sf] n]vfk/LIfs ePsf] hfgsf/L xfdLn] k|fKt u/]sf sf/0f
xfdLn] To; ;+:yfsf] n]vfk/LIf0f ug'{ pko'Qm x'g] jf gx'g] hfgsf/L u/fO{ lbg' x'g xh'/nfO{
cg'/f]w ub{5f} . ;fy} olb pko'Qm gePdf sf/0f v'nfO{ o; kqsf] hjfkm pknAw u/fO{ lbg'
x'g cg'/f]w ub{5f}+ .
=========================
PS;=jfO{=h]8= P;f]l;P6\;,
n]vfk/LIfs
g]=n]=k=df=@!) cg';f/ To:tf] cg'aGw kqsf] 9fFrf ;]jfu|fxLsf] Joj;fosf] k|s[lt cg';f/
km/s kb{5 . t/ ;fdfGotof b]xfo adf]lhdsf ljifonfO{ ;dfj]z u/L n]vfk/LIf0f cg'aGwsf
nflu ;xdlt ePsf zt{x?nfO{ n]vfk/LIf0f cg'aGw kq cyjf lnlvt ;xdltsf cGo pko'Qm
k|sf/df clen]v ug{' kb{5 .
s_ ljQLo ljj/0fx?sf] n]vfk/LIf0fsf] p2]Zo tyf If]q,
v_ n]vfk/LIfssf pQ/bfloTjx?,
u_ Joj:yfkgsf pQ/bfloTjx?,
3_ ljQLo ljj/0fx?sf] tof/Lsf nflu nfu" x'g] ljQLo k|ltj]bg cfwf/lZfnfsf] (applicable
financial reporting framework) klxrfg, tyf
(10)
ª_ n]vfk/LIfsn] hf/L ug{'kg]{] k|ltj]bgsf] ck]lIft :j?k / ljifoj:t'sf] ;Gbe{ / o:tf]
k|ltj]bg s]xL kl/l:yltx?df ck]lIft :j?k / ljifoj:t'eGbf leGg} x'g;Sg] 5g\ eGg]
s'/fsf] pNn]v .
;]jfsf cfjZostfnfO{ c;/ kfg]{ kl/l:yltdf ePsf] s'g} kl/jt{g jf Df"n?kdf cg'/f]w
ul/Psf] ;]jfsf] k|s[ltsf] ;DaGwdf unt a'emfOnfO{ n]vfk/LIf0f cg'aGwdf kl/jt{gsf nflu
cg'/f]w ug]{ dgfl;j cfwf/ dfGg ;lsG5 . t/ s'g} unt, ck"/f] jf c;+tf]ifhgs hfgsf/Lsf]
;DaGwdf ul/Psf] kl/jt{gnfO{ dgfl;j dfGg ;lsb}g .
(11)
v_ n]vfk/LIf0f cg'aGw ;dfkg ug'{ cl3g} ;f] n]vfk/LIf0f cg'aGwnfO{ tNnf] txsf] cfZj:ttf
(Low Level of Assurance) k|bfg ug{] s'g} cg'aGwdf kl/jt{g ul/of];\ egL n]vfk/LIfsnfO{
cg'/f]w ul/Pdf n]vfk/LIfsn] To;f] ug{'sf] dgfl;j cfwf/ 5 5}g egL lgSof}{n ug'{ kb{5 .
s'g} n]vfk/LIf0f cg'aGwnfO{ ;dLIff jf s'g} ;DalGwt ;]jfdf kl/jt{g ug{ ;xdt x'g' cl3,
g]=n]=k=df= cg';f/ n]vfk/LIf0f ug{ cg'alGwt ePsf] s'g} n]vfk/LIfsn] dflysf cg'R5]bdf
n]lvPsf s'/fx? afx]s To:tf] kl/jt{gsf] s'g} sfg"gL jf s/f/Lo c;/sf] d'NofÍg ug{'kg]{
x'G5 . o;/L kl/jt{g ug]{ dgfl;j cfwf/ 5 eGg] n]vfk/LIfsn] lgisif{ lgsfNb5 eg] kl/jt{g
ug]{ ldlt;Dd ul/Psf] n]vfk/LIf0f sfo{ kl/jlt{t cg'aGwsfnflu ;fGble{s x'g ;S5 t/
ug{'kg]{ sfd / hf/L ug'{kg]{ k|ltj]bg ;+zf]lwt cg'aGwsfnflu pko'St x'g] lsl;dsf] x'g]5 .
u_ n]vfk/LIf0f cg'aGwsf ;t{x? kl/jt{g ePsf] v08df, n]vfk/LIfs / Joj:yfkgn] gofF
;t{x?df ;xdt eO{, cg'aGwsf gofF ;t{x? cg'aGw kq jf cGo pko'St lnlvt ;Demf}tfdf
clen]v ul/ /fVg' kg]{5 .
n]vfk/LIfsn] n]vk/LIf0f cg'aGw :jLsf/ ug'{ k'j{ g]kfn rf6{8{ PsfpG6]G6\; ;+:yf¢f/f
hf/L ul/Psf] cfrf/ ;lx+tfsf cfwf/df cg'aGw :jLsfo{ 5 jf 5}g ljZn]if0f ug'{ kb{5 . o;
ljZn]if0fnfO{ k|efjsf/L 9Fun] ug{sf nflu n]vfk/LIfsn] kfngf ug'kg{] lgodx?sf] hfFr;"rL
tof/ ug{ ;lsG5 . To:tf]] hfrF;"rLsf] 9fFrf 5'6\6} ;+nUg ul/Psf] 5 -:yf=km=÷r=!_.
(12)
cg'R5]b @& –
n]vfk/LIf0f kmd{n] ;]jfu|fxL;DaGwsf] :yfkgf / lg/Gt/tf tyf ljz]if cg'aGw ;DaGwL gLltx? /
sfo{ljlwx? Afgfpg' kb{5 . ;f] gLltx? / sfo{ljlwx?df lgDg s'/f x'g' cfjZos 5g\ M
s_ ;]jfu|fxL;Fu gofF cg'aGw :jLsf/ ug'{k"j{ / ljBdfg cg'aGwnfO{ lg/Gt/tf lbg] jf glbg]
lg0f{o ug'{k"j{ gofF ;]jfu|fxL;Fusf] cg'aGw :jLsf/ ug{ cfjZos 7flgg] ;Dk"0f{ hfgsf/Lx?
Kf|fKt ug{' kg]{ .
v_ olb gofF jf ljBdfg ;]jfu|fxL;Fusf] cg'aGw :jLsf/ ubf{ :jfy{x? aflemg ;Sg] ;Defjgf
klxrfg eP, kmd{n] ;f] cg'aGw :jLsf/ ug{ pko'St 5 jf 5}g lgwf{/0f ug]{,
u_ olb d'2fx? -issues_ klxrfg eP/ klg kmd{n] gofF jf ljBdfg ;]jfu|fxL;Fu ;DaGw :jLsf/
jf lg/Gt/tf lbg] lg0f{o ub{5 eg] s;/L ;f] d'2fx? xn eP eGg] s'/fsf] clen]v ug]{ .
cg'R5]b @* –
n]vfk/LIf0f kmd{n] cfˆgf] gLltx? / sfo{ljlwx? :yfkgf ubf{, kmd{n] cg'aGw / ;]jfu|fxL
;DaGwnfO{ lg/Gt/tf lbg] qmddf s'g} hfgsf/L ;"rgfx?, hf] klxn]g} k|fKt ePsf] eP cg'aGw g}
:jLsf/ x'g] lyPg, k|fKt ug{ ;Sg] kl/l:ylt ;d]tnfO{ ;Daf]wg ug]{ ul/ ug'{ kb{5 . o:tf gLltx?
/ sfo{ljlwx?df lgDg s'/fx?nfO{ ;dfj]z ePsf] x'g'kb{5M
s_ n]vfk/LIf0f kmd{n] lgo'lQm ug]{ JolQm jf JolQmx?nfO{{ ljj/0f lbg h?/L eP÷gePsf] jf s'g}
d'2fdf lgodgsf/L lgsfonfO{ -regulatory authority_ ljj/0f lbg h?/L eP÷gePsf] ;lxtsf
Jofj;flos / sfg"gL pQ/bfloTjx? /
v_ cg'aGw jf cg'aGw / u|fxs ;DaGw b'j}af6 /flhgfdf lbg'kg]{ ;Defjgf .
cg'R5]b ## –
n]vfk/LIf0f kmd{sf] ;dLIff pQ/bfloTj ;DaGwL gLlt / sfo{ljlwx? cg'aGw 6f]nLsf] sd cg'ejL
;b:osf] sfd a9L cg'ejL ;b:on] k'g/fjnf]sg ug]{ cfwf/df lgwf{/0f x'g' kb{5 .
(13)
n]vfk/LIf0f kmd{n] hf/L u/]sf] lgDgfg';f/sf] cg'aGw kqsf] 9fFrfdf ePsf d'2fx? s] s] x'g
;Sb5gM
oxfFn] xfdLnfO{, To; sDkgL, P= aL= ;L= P08 sDkgLsf] ;~rfns ;ldltsf] lg0f{o adf]lhdsf]
ldlt @)==÷==÷== sf] lgo'Qm kqaf6 ;f] sDkgLsf] 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 tyf dxTjk"0f{
n]vfgLlt tyf n]vf ;DaGwL l6Kk0fLx? ;dfj]z x'G5g\ . o; kqsf] dfWodåf/f o; n]vfk/LIf0f
cg'aGwsf] ;DaGwdf xfd|f] :jLs[lt / xfd|f] a'emfO{ -confirm our acceptance and our
understanding_ k'li6 ubf{ xfdLnfO{ v'zL nfu]sf]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]vf gLltx?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 .
(14)
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/Ldf ;fGble{s x'g] cfGtl/s lgoGq0fnfO{ Wofgdf /fV5f}+ .
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]{,
-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
lgoGq0fsf] 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 lgaf{w kx'+r -unrestricted access_
-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_ Joj:yfkgåf/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 .
(16)
lhG;L ;fdfgsf] ;f/e"ttf Plsg u/L Pp6f sd{rf/Lsf] ;xof]u lnO{ ef}lts k/LIf0f . u0fgf
ug]{ .
u|fxsn] ;]jf lng] ;]jfu|fxLx?sf] Plsg ug]{ / ToL ;]jfu|fxLx? kl/jt{g ePsf] jf gePsf]
Plsg ug]{ .
lj1sf] sfddf ljZjf; ug]{ jf gug]{ lglZrt ug{] .
laqmL tyf vl/b n]h/sf] ;ldIff ug]{ .
n]vf cg'dfg -Accounting Estimate_ ;ldIff ug]{ .
k"j{ of]hgf a}7s sf] ;Fu cfof]lht x'g] xf] / ;f] a}7ssf] ;+efJotfsf] klxrfg ug]{ .
Joj;fo ;DaGwL hfgsf/L lnO{ :yfO{ kmfOn cBfjlws ug]{ .
u|fxssf] website sf] ;ldIff u/L ToxfF pknAw laj/0f / ;"rgfx?sf] cWoog ug]{ .
u|fxs;Fu ;DalGwt k|sfzgsf] cg';Gwfg ug]{ .
sfo{ of]hgfsf] r/0f ;Fu} n]]vfk/LIf0f kmfOn tof/ ug{ k|f/De ug'{kb{5 . o;sf nflu n]]vfk/LIf0f
kmfOn tof/ ug{ lgoGq0f sfuhftx?sf] ;"rL agfpg' kb{5 .
To:tf]] n]]vfk/LIf0f kmfOn tof/ ug{ lgoGq0f sfuhftx?sf] ;"rLsf] 9fFrf b]xfo adf]lhd x'g
;Sb5 .
n]]vfk/LIf0f kmfOn tof/ ug{ lgoGq0f sfuhftx?
;]jfu|fxLsf] gfd M
cjwL M
n]]vfk/LIf0f kmfOn tof/ ug{ lgoGq0f sfuhftx?
of] Pp6f P]lR5s kmf/fd xf] . o;n] of]hgf th'{dfsf] r/0fdf kmfOnx? l7s tl/sfn] tof/
ul/Psf] 5 eGg] s'/fsf] ;'lglZrt ug{ d2t k'of{pFb5 .
l;=g+= sfuhftsf] gfd kmfOn kmf/fd kmfOndf
;Gbe{ 5÷5}g÷nfu"
x'b}g
! n]vfk/LIf0f lgoGq0f /]s8{
@ cfpFbf] n]vfk/LIf0fsf nflu cfjZos a'Fbfx?
(Points forwards)
# cg'ufdL 36gfx?sf] -events after balancesheet date_
;dLIffsf] hfFr;"rL
(17)
$ cljlR5Ggtf hfFr;"rL -Going concern checklist_
% Joj:yfkg kq
^ g]n]kdf cg'kfngf ;DaGwL dxTjk"0f{ ljifox?sf]
l6Kk0fL-Compliance critical issues_
& ;du| ljZn]if0ffTds ;dLIff
* ;]jfu|fxLsf] ljQLo ljj/0fdf ;dfof]hg ul/Psf /
gul/Psf q'l6x?sf] ;f/f+z
( ljQLo ljj/0fsf] ;"Id ;dLIff
!) 5'6x?sfnflu of]Uotf -Entitlement to exemptions_
!! ljQLo ljj/0fsf v'nf;f / cg'kfngfsf] jflif{s
;dLIff hfFr;"rL
!@ ;]jfu|fxLsf] ljQLo ljj/0fsf] g]=n]=df cg';f/ ug'{kg]{
v'nf;fsf] hfFr;"rL
!# n]vfk/LIfssf] lgodg -regulation of auditor_ ;DaGwL
hfFr;"rL
!$ ut cjlwsf]] n]vfk/LIf0fsf nflu cfjZos a'Fbfx?—
;fdfGo
!% ut cjlwsf]] n]vfk/LIf0fsf nflu cfjZos a'Fbfx? —
ljQLo ljj/0f ;DaGwL
!^ ut cjlwsf]] n]vfk/LIf0fsfnflu cfjZos a'Fbfx?—
Joj:yfkg kq
!& :yfoL kmfOn hfFr;"rL
!* k|f/lDes of]hgf th'{df sfo{ljlw— of]hgf th'{df
r/0fdf ;]jfu|fxLsf] ;xeflutf
!( n]vf cg'dfgx? -accounting estimates_
@) k|f/lDes ljZn]if0ffTds sfo{ljlw
@! hf]lvdsf] ;f/f+z / cGt/lglxt Joj;flos hf]lvd /
lg/LIf0f ug]{ jftfj/0fsf] -control environment_
lgwf{/0f
(18)
@@ cGt/lglxt hf]lvdsf] lgwf{/0f — ljz]if If]qx?
@# lgoGq0f hf]lvdsf] lgwf{/0f — ljz]if If]qx?
@$ ;f/e"t÷ ;f/o"Qmtfsf] lgwf{/0f
@% sfo{sf] of]hgf -assignment plan_
@^ gd"gf cfsf/ 5gf}6÷n]vfk/LIf0f tl/sf -audit
approach_
@& k|of]u ul/g] sf] hyfefjL c+s tflnsfsf] k|lt -copy
of random number table_
@* cg'aGw 6f]nL;Fu 5nkmn
@( ;f/jfg\ hfFr -substantive testing_ ;DaGwL
n]vfk/LIf0f sfo{qmd
#) s/ lgwf{/0f— ;f/jfg\ hfFr
#! ;Da4 JolQmx?;Fusf] sf/f]jf/ — ;f/jfg\ hfFr
n]]vfk/LIf0f kmfOn tof/ ug{ lgoGq0f sfuhftx?sf] ;"rL tof/ u/] kZrft, n]vfk/LIf0f
sfo{nfO{ k|efjsf/L agfpg tn lbP adf]lhdsf] sfo{ of]hgf tof/ ug'{ kb{5 .
(19)
sfo{ of]hgfsf] 9fFrf (Assignment plan)
;fy}, sfo{kqsf -working paper_ ;a} n]vfk/LIf0f sfo{of]hgfx? ;dLIff eO;s]sf 5g\ /
sfo{of]hgfdf ul/Psf sfF65fF6x? o; n]vfk/LIf0fsf nflu pko'St 5g\ .
o; n]vfk/LIf0fsfnflu k|:tfljt n]vfk/LIf0f tl/sf -audit approach_ l7s 5g\ eGg] s'/fdf d
;Gt'i6 5' .
k[i7e"ld hfgsf/L
k[i7e"ldsf] lj:t[t hfgsf/L :yfoL kmfOnsf] ;fdfGo s'/fx? -genereal matters_ /x]sf]
v08df /flvPsf] 5, tn lbOPsf] 5f]6f] sfo{sf/L ;f/f+zdfq xf] .
;]jfu|fxLM k|fOe]6 sDkgL xf] .
To; ;+:yfsf] k|d'v sfo{ v'b|f Aofkf/ xf] .
To; ;+:yfsf] p2]Zo / /0fgLlt =================== 5g\ .
================
================
lj¡f
s] ljQLo ljj/0fsf] s'g} tYofÍ jf d"No lj¡faf6 k|fKt l/kf]6{af6 tof/ ul/Psf] xf] eg]
To;af/] ljrf/ k'of{pg' kb{5 .
(22)
k|To]s d'Vo If]qsfnflu n]vfk/LIf0f b[li6sf]0fsf] ;f/fz+ tof/ kfl/Psf] 5 .
k|of]u ul/g] n]vfk/LIf0f sfo{of]hgf / of]hgf th{'dfdf p7]sf d'Vo d'2fx? / ;f] sfo{
;~rfng ug]{ 6f]nLsf] k|To]s ;b:ox?sf] lhDd]jf/L ;d]t tn ;f/fz+df lbOPsf] 5 .
=============
=============
s] dflysf ;a} d'2fx? -hf]lvd lgwf{/0fdf klxrfgdf cfPsf hf]lvdx?_ dfly ljrf/
k'of{OPsf 5g\ / n]vfk/LIf0f sfo{of]hgf dflysf d'2fx?nfO{ ;d]6\g kof{Kt ?kdf sfF65fF6
ul/Psf] 5 <
olb ;+:yfn] s'g} 5'6sf] kmfObf lnb} 5 eg] ;+:yf 5'6sf nflu of]Uo 5 eGg] ;'lglZrt
ug'{xf]; .
s/ cg';"rLsf] cfjZostf
olb ;]jf k|bfg ug{ ;xdt eOPsf] 5 eg]
(23)
sfo{ ;do tflnsf ldlt
;]jfu|fxL;Fu of]hgf th'{df ug'{ k"j{sf] a}7s
lhG;Lsf] u0fgf -;]jfu|fxLn] cfkm} jf t];|f] kIfsf] d2tn] u/]sf]_
n]vfk/LIf0f sfo{-fieldwork_
;]jfu|fxL;Fu ;dfkg a}7s
n]vfk/LIf0f k|f/lDes k|ltj]bg k|:t'lt
n]vfk/LIf0f clGtd k|ltj]bg k|:t'lt
jflif{s k|ltj]bg÷ z]o/ ;b:ox?nfO{ ljQLo ljj/0f ljt/0f ug]{ ldlt
!=$+=@ n]vfk/LIf0f cl3 tof/ ul/g] sfuhftsf] hfFr;"rL (pre- audit documentation
checklist)
n]vfk/LIfsn] n]vfk/LIf0f z'? ug'{ cl3 of]hgf th'{df / hf]lvd d"Nofªsgsf nflu
cfjZos kg]{ sfuhftx? dfu ug{ sfuhftx?sf] hfFr;"rL tof/ ug]{ ub{5 / ;f]lx hfFr;"rL
;]jfu|fxLnfO{ k7fOG5 .
o;sf] 9fFrf b]xfo adf]lhd x'g ;Sb5 .
(26)
;du| n]vfk/LIf0f of]hgf b:tfj]hsf] 9fFrf
;]jfu|fxL-lgsfo_sf] gfdM=================================
cflys aif{==========================
sfo{ zLif{sM=
lgsfosf] hfgsf/L
(27)
==================================================
^= lgsfosf] ljQLo tyf cGo k|ltj]bg k|0ffnLM
==================================================
========================================================
&= lgsfosf ;DaGwdf cGo ;fGble{s Pj+ dxTjk"0f{ hfgsf/LM
====================================================================
=======================================================================
*=utljut jif{sf k|ltj]bgsf k|d'v Joxf]/fx? -pknAw ePdf_ M
============================================
==========================================
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| /0flgltM 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
===================================================
(28)
===================================================
%= lj:t[t n]vfk/LIf0f of]hgf tyf sfo{qmdM -n]vfk/LIf0f ;du| /0flgltdf 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]vfk/LIfs n]vfk/LIf0f
ljifox? / gd"gf 5gf}6 clen]vsf] kfgf
gDa/
^= n]vfk/LIf0f 6f]nLM
qm=;= Kfb gfd y/ n]vfk/LIf0fsf] z}lIfs, k]zfut of]Uotf, ;DjlGwt
If]qsf] 1fg
!
@
(29)
;]jfu|fxLsf] gfd
n]vfsf] cjlw
sfo{ zLif{s
gbf]xf]l/g] -unique_ kmfOn sf]8
ljifo÷ zLif{s
cg';'rL tof/ ug]{ JolQmsf] gfd / ldlt
cg';'rLsf] ;ldIff ug]{sf] gfd / ldlt
;fgf lgsfox¿sf] ljQLo ljj/0fx¿df v'nf;f sd lj:t[t jf sd hl6n x'g ;S5 . tyflk,
n]vfk/LIfsnfO{ OsfO{ / o;sf] jftfj/0fsf] cfGtl/s lgo+q0f ;lxt a'em\\g' kg]{ lhDd]jf/L eg]
oyfjt x'G5 .
-gf]6M tn lbOPsf] hfFr;"RfLdf olb s'g} hjfkm 5}g cfPdf To;n] :yfoL kmfOnsf] sdLsf] ;+s]t
ub{5 / ToL s'/f s;/L ;Daf]wg ug]{ xf] To;sf] l6Kk0fL ug'{ cfjZos x'G5 ._
:yfoL kmfOn hfFr;"rL
5÷5}g÷ s}lkmot
s|=; ljj/0f
nfu" gx'g]
;fwf/0f s'/fx? (General matters)
s] ;]jfu|fxLsf] Joj;fosf] af/]df ToxfF hfgsf/L 5,
pbfx/0fsf] nfluM
! Aofkf/sf] k|s[ltsf] j0f{g
laqmL ul/Psf pTkfbg jf ;]jfx?sf] ljj/0f
(30)
pBf]uaf/] hfgsf/L -;fdfGo k|j[Qx¿, Jofkfl/s
;Ldfx¿, ;/sf/L gLltx¿ / cg'bfg, cflb_
u|fxsx¿, cfk"lt{st{fx¿
sf/f]jf/ :yfgx¿
u|fxssf] hf]lvd d"Nof+sg sfo{ljlw, Joj;fo
hf]lvdx¿ / ltgLx¿n] s;/L ;Daf]wg ub{}5Gf
eljiosf] nflu of]hgfx¿sf] ljj/0f -Joj;fosf]
p2]Zo / Jofkf/sf] /0fgLlt_
clGtd lgoGq0f kIfsf] klxrfg / cf}lrTosf] ljj/0f 5 jf
@ 5}g <
;a} ;DalGwt AolQmx?sf] ljj/0f / ;DaGwsf] k|s[ltsf]
# pNn]v ul/Psf] 5 jf 5}g <
;]jfu|fxL / ltgLx¿sf] e"ldsfx¿sf] j0f{g ug{] ;+u7g rf6{
$ ;lxt u|fxssf] Joj;fosf] ;+/rgf af/] hfgsf/L 5 jf
5}g .
% ToxfF s'g} l/kf]l6{u cfjZostfsf ljj/0fx? 5g\ jf 5}gg\ .
kmfOndf u|fxssf] Jofj;flos ;Nnfxsf/x¿sf] gfd,
^ 7]ufgf / ;Dks{ ljj/0fx¿ 5g\ jf 5}gg\ . h:t} M a}+s/,
sfg"gL ;Nnfxsf/, ljQ k|bfos, cflb
s] ToxfF cjsfz sf]ifsf of]hgfsf ljj/0f h:t} M
;~rflnt of]hgfsf k|sf/, cfjZos of]ubfg, of]hgfsf
& lgodsf] Ps k|lt, /rgfTds bfloTjsf ljj/0f 5g\ jf
5}gg\ .
* s] ToxfF z]o/ ljsNksf of]hgfsf ljj/0f 5g\ jf 5}gg\ .
:yfoL :jefjsf b:tfj]hx?
( kmfOndf x:tfIf/ ul/Psf] cg'aGwg kq 5 <
olb ;+:yf 3f6fdf 5 jf lyof] eg], s] kmfOndf cl3Nnf]
!) jif{sf] s/sf ljj/0fx? ;dfa]; ul/Psf 5g\ <
s] kmfOndf ljQ Joj:yfsf] ljj/0f h:t} M a}+s shf{ tyf
cf]e/8|fˆ6, lwtf], l8a]+r/, kl§ -Lease_ / ;DklQ, Knf06
!! tyf pks/0fx? k|fKt ug{ ul/Psf cGo ljQ Joj:yfx?
5g\ <
d"No clea[l4 s/ btf{ k|df0fkqsf] k|ltlnkL / s/r'Qmfsf
!@ jf s/ km5\of}{6sf ljj/0f 5g\ jf 5}gg\ .
j}wflgs s'/fx?
(31)
sDkgLsf] k|aGwkq÷lgodfjnL÷ljwfgtyf ;f]sf] ;+;f]wgsf]
!# k|ltlnlk 5 jf 5}g .
z]o/wgL jf ;~rfns ;ldltsf] a}7ssf dxTjk"0f{
!$ lg0f{ox?sf k|ltlnkL 5g\ jf 5}gg\ .
!% sDkgLsf] ;+:yfkgfsf] k|df0fkqsf] k|ltlnlk 5 jf 5}g .
s] ;~rfns / sDkgL ;lrjsf ljj/0fx? h:t} M gfd,
!^ lgo'lQmsf] ldlt, ;]jf lgj[ltsf] ldlt / pgLx?sf] ?rL
ePsf sDkgLx? k|bfg ul/Psf] 5 jf 5}g .
kmfOndf k"FhLsf ljj/0fx? -clws[t k"FhL, r'Qmf k"FhL_ 5g\
!& jf 5}gg\ .
sDkgLn] k|0ffnL r]shfFr / sDKo'6/ k|0ffnL ;dLIff
!* r]shfFr tof/ u/]sf] 5 jf 5}g, olb 5 eg] To;sf]
;dLIff ug]{ .
s] ;+:yfn] cfˆgf] n]vf k|0ffnL / d'Vo lgoGq0fsf] k"0f{ j0f{g
ePsf b:tfj]h pknAw u/]sf] 5 . h:t}M
vftfx?sf] ;"rL / tof/ ug]{ AolQmsf] gfd
;+:yfsf] laefu / sd{rf/Lsf] lhDd]jf/Lsf] j0f{g
!( ug]{ rf6{
slt cGt/fndf Joj:yfksLo ;"rgf -ah]6, gub
k|jfx ljj/0f, k/LIf0f k|ltj]bg / c?
Aoj:yfkgsf n]vfx?_ tof/ x'G5g
;+:yfn] k|of]u u/]sf ;]jf ;+u7gx?sf] ljj/0f 5g jf
5}gg\ . h:t}M
k|bfg ul/Psf] ;]jfsf] k|s[lt
@) ;+:yfdf k|bfg ul/Psf] ;]jfsf] dxTj
;+:yf / ;]jf;+u7g aLrsf] cGt/lqmofx?sf] :t/
-degree_
cg'aGwgsf] k|ltlnlk
@!
(32)
c:yfoL kmfOn (Temporary File)
n]vfk/LIf0f lgoGq0fsf nflu cfjZos sfuhftx?÷/]s8{sf] 9fFrf b]xfo adf]lhd x'g ;Sb5 M
-gf]6M tn lbOPsf] hfFr;"RfLdf olb s'g} hjfkm "5}g" cfPdf To;n] sdLsf] ;+s]t ub{5 / ToL
s'/f s;/L ;Daf]wg ug]{ xf] To;sf] l6Kk0fL ug'{ cfjZos x'G5 ._
;]jfu|fxLsf] gfd M
cjwL M
sfo{ zLif{sM
(33)
n]vfk/LIf0f lgoGq0f /]s8{
5÷5}g÷ n]vfk/LIf0f clen]v
qm=;+= ljj/0f
nfu" x'b}g ;Gbe{÷l6Kk0fL
of]hgf th'{df
! s] n]vfk/LIfsn] kfngf ug'{kg]{ lgodx?sf] ===
hfFr;"rL tof/ eO;Sof] <
@ s] ut cjlwsf]] n]vfk/LIf0fsfnflu cfjZos
a'Fbfx?sf] -ut jif{sf] Joj:yfks kq / ljQLo
ljj/0f ;lxt_ ;dLIff ul/Psf] 5 / ;f] pk/
pko'{St sf/jfxL ul/Psf] 5 <
# s] ut cjlwsf] n]vfk/LIf0f /fodf kl/jt{g jf
ljifo j:t'sf] dxTj kl/R5]bsf] -emphasis on
matter paragraph_ ;dLIff ul/Psf] 5, ;f]
/sdsf] c;/ af/] ljrf/ k'of{OPsf] 5 / s] o;
cjlwdf klg n]vfk/LIf0f /fodf kl/jt{g jf
ljifo j:t'sf] dxTj kl/R5]b lbg cfjZos 5 <
$ s] :yfoL kmfOn hfFr;"rL tof/ ul/Psf] 5 /
;]jfu|fxLn] s'g} n]vf cg'dfg ug{sfnflu k|of]u
u/]sf ;a} dfGotfx?sf] clen]v /flvPsf] 5 ?_
% s] k|f/lDes ljZn]if0ffTds sfo{ljlw ;dfkg ul/
;lsof] / s] of]hgf th'{dfsf] cl3Nnf] k|s[of-pre-
planning process_df ePsf] ;]jfu|fxLsf]
;xeflutfsf] clen]v ul/Psf] 5 <
^ s] Jofj;flos cGt/lglxt hf]lvd / lg/LIf0f
ug]{ jftfj/0fsf] lgwf{/0f ul/Psf] 5 <
& s] sf/f]af/sf k|To]s ;f/e"t ju{ ÷v08 -class_
sf] cGt/lglxt hf]lvd lgwf{/0f ul/Psf] 5 < s]
n]vfk/LIf0f sfo{ljlw hf]lvdnfO{ ;Daf]wg ug{
;lsg] ul/ sfF65fF6 ul/Psf] 5<
* lgoGq0f hfFr ug]{ of]hgf agfOPsf] cj:yfdf, s]
To; sf/f]af/sf] k|To]s ;f/e"t ju{sf] lgoGq0f
(34)
hf]lvd lgwf{/0f ul/Psf] 5 jf b[9f]lQm :t/;Dd
emfl/Psf] 5 < / s] pRr :t/sf] lgoGq0fx? klg
lgwf{/0f ul/Psf 5g\ <
( s] ;f/e"t u0fgf ul/Psf] 5<
!) s] gd"gfsf] cfsf/sf] u0fgf ul/Psf] 5 <
!! s] n]vfk/LIf0f cg'aGw 6f]nL hfn;femL, hf]lvd
/ ;Da4 JolQm -lgod / sfg"gsf] pNn+3g x'g
;Sg] ;Defjgf_ af/] 5nkmn eO;s]sf] 5 /
cGo dxTjk"0f{ ljifo af/] klg 5nkmn -briefed_
ul/of] <
!@ s] ;]jfu|fxLnfO{ of]hgf th'{df kq k7fO ;lsof] <
clen]v
! s] k|0ffnL cjnf]sg -system overview_ /
sDKo"6/ k|0ffnLsf] ;dLIff ul/;lsof] < / s]
;]jfu|fxLdfly ;"rgf k|ljlw k|0ffnLsf sf/0fn] x'g
;Sg] hf]lvddfly ljrf/ k'of{Psf] 5 <
@ s] k|To]s ;f/e"t sf/f]af/;Fu ;DalGwt n]vf
k|0ffnL / lgoGq0fsf] lj:t[t JofVofsf] clen]v
ul/Psf] 5 <
# s] n]vf k|0ffnLn] ljQLo ljj/0f l7s tof/
ug{sfnflu e/kbf]{ dfWod k|bfg ub{5 <
$ s] sf/f]jf/ afx]ssf cGo lgoGq0fsf -non-
transaction based control_ af/]df kof{Kt a'emfO{
k|fKt ul/Psf] 5 h:t} ah]6 pkof]u, Joj:yfkg
vftf / cGtl/s n]vfk/LIf0f sfo{ -internal
audit function_ <
% :yfoL n]vf kmfOndf ePsf hfgsf/Lsf /
n]vfk/LIf0f hfFrx?sf cfwf/df kof{Kt
n]vfk/LIf0f clen]v /flvPsf] 5 <
:ynut sfo{ -Fieldwork_
! s] of]hgf th'{df r/0fdf klxrfg ePsf
hf]lvdx? ;Daf]wg ePsf 5g\ / n]vfk/LIf0f
(35)
sfo{ljlwx? pko{'St lsl;dn] sfF65fF6 ul/Psf
5g\ <
@ s] of]hgf r/0fdf lgwf{/0f ul/Psf] gd"gf
cfsf/sf] cfwf/dfg} n]vfk/LIf0f ePsf] 5 / ;f]
5gf}6sf] cfwf/ sfo{ut n]vfk/LIf0f kmfOndf
:ki6 ?kdf clen]v ul/Psf] 5 <
# s] k|To]s n]vfk/LIf0f If]qdflysf] lgisif{ sfo{ut
n]vfk/LIf0f kmfOndf kof{Kt ?kdf clen]v
ul/Psf] 5 <
$ s] ;a} n]vfk/LIf0f sfo{ljlwx? k"0f{ ?kdf
;dfkg ePsf 5g\ <
% s] cfjZos ;a} sfo{ut n]vfk/LIf0f clen]vx?
tof/ kfl/Psf 5g\ <
^ s] k|To]s ;f/e"t df}Hbft / d'Vo b[9f]lQmsf nflu
sf/f]af/ ju{sfnflu kof{Kt plrt n]vfk/LIf0f
k|df0f k|fKt ePsf 5g\ <
& s] clGtd ;dLIff r/0fdf ljrf/ ug'{ kg]{ ;a}
afFsL /x]sf a'bfFx?sf] ;"rL tof/ kfl/Psf] 5 <
* s] z'?sf] df}Hbft / ;djtL{ /sd -opening
balance and corresponding amount_ dfly
kof{Kt ljrf/ k'of{OPsf] 5 <
n]vfdfgx?sf] kfngf
! s] k|of]u ul/Psf] n]vfdfgx? ;]jfu|fxL
;+:yfsfnflu pko'St 5 <
@ s] ljQLo ljj/0fx? / pko'St v'nf;f
hfFr;"rLx?;Fu} ;dLIff ul/Psf 5g\ / To;sf]
;'Id ;dLIff ul/Psf] 5 <
# s] n]vf l;4f+Gtx? / ;]jfu|fxLn] 5gf}6 u/]sf
cg'dfgx?sf] ;dLIff ul/of] < s] 5gf}6 ul/Psf
l;4f+Gtx? / cg'dfgx? ;]jfu|fxLsf nflu ;lx /
oyf{y lrq0f lbgsf nflu pko'St 5 <
(36)
;dLIff / ;dfkg
! s] ;f/e"ttf / hf]lvd kmf/fd cBfjlws 5g\ /
clGtd r/0fdf n]=k= al/i7 ;b:oåf/f ;dLIff
ul/Psf 5g\ <
@ s] n]vfk/LIf0f ubf{sf avt p7]sf lgDg s'/fx?,
n]vfk/LIf0f cg'aGw ;fem]bf/sf] ;dLIffsfnflu
;f/fz+ tof/ ul/Psf] 5 <
of]hgfdf dxTjk"0f{ kl/jt{g
dxTjk"0f{ hf]lvdx? dfly lgsflnPsf]
lgisif{
d'Vo k/fdz{ -afXo / cfGtl/s_
g]=n]=k=df=sf cfjZostfaf6 leGg x'g'
k/]sf] cj:yf -departure_ t/ hxfF
j}slNks n]vfk/LIf0f k|s[ofsf]
ckgfOPsf] 5
g]=n]=k=df=sf] p2]Zo k|fKt ug{ g;lsPsf]
/ j}slNks n]vfk/LIf0f ug{ ;Dej
gePsf] sf/0fn] n]vfk/LIf0f k|ltj]bgdf
kg{ ;Sg] ;Defljt c;/af/] gf]6
# s] ;a} pko'St a'bfFx? kl5sf] cjlwsfnflu
cfjZos a'bfFdf ;d]l6Psf 5g\ <
$ s] Jofks -comprehensive_ cg'ufdL 36gf
;dLIff / cljR5Ggtf -goimg concern_ ;dLIff
ul/ ;lsPsf] 5 <
% s] k|ltlglw kq -letter of representation_ tof/
ul/of] <
^ s] n]vfk/LIf0f ;dfof]hg af/] ;]jfu|fxLnfO{ va/
ul/of] / ;xdlt k|fKt ul/of] < s] ;]jfu|fxLn]
cfufdL cjlwsf] ;'?sf] df}Hbft ;lx x'g] ul/
;dfof]hgx? ul/;Sof] eGg] s'/fsf] ;'lglZRft
ul/of] <
& s] Joj:yfkg kq tof/ ul/of] <
(37)
* s] clGtd r/0fdf ljZn]if0ffTds sfo{ljlw
ckgfOof] <
( s] ljQLo ljj/0fdf ;dfof]hg gul/Psf q'6Lx?
Go"g 5g\< olb Go"g 5}gg\ eg] s] ;f] s'/f
k|ltlglw kqdf pNn]v ul/of] <
!) s] hfn;fem, lgod, sfg"gsf] pNn+3g ePsf]
s'/fsf] klxrfg ePsf] cj:yfdf, plrt sfo{
ul/of] -zf;sLo e"ldsf lgjf{xstf{nfO{ ;+rf/,
lgodgsf/LnfO{ ;"rgf lbg] (whistle blowing to
relevant authority_ <
(38)
#= n]vfk/LIf0f cg'aGw ;fem]bf/af6 ;dLIff sfo{ ;DkGg ul/;s]kl5 M
d}n] lgDg s'/fx?sf] ;dLIff sfo{ ;DkGg ul/;s] M
sfo{ut n]vfk/LIf0f clen]v
lg0f{osf ;"Id If]qx?, ljz]if ul/ cg'aGwsf s|ddf kQf nfu]sf sl7g /
ljjfbo'St d'2fx?
dxTjk"0f{ hf]lvd
d]/f] Wofgsfnflu n]vfk/LIf0f ubf{sf avt p7]sf s'/fx?sf] ;f/fz+
;~rfnx?nfO{ k]z ul/Psf] ljQLo ljj/0f
/ lgGg pNn]lvt afFsL /x]sf a'bfFx? afx]s, xfd|f] k|:tfljt /fonfO{ n]vfk/LIf0f clen]vx?n]
kof{Kt ?kdf ;dy{g ub{5g\M
==========================================
s}lkmot /lxtsf] /fo k|:t't ug]{ cj:yfdf, d of] lglZrt ub{5' lsM
kof{Kt n]vfk/LIf0f clen]v /flvPsf] 5, xfdLn] lkmN8 lelh6 gu/]sf] zfvfaf6
n]vfk/LIf0fsfnflu pko'St kof{Kt ljj/0fx? k|fKt u/]sf] 5f} Ù
ljQLo ljj/0fx? n]vf clen]vx? / ljj/0fx?;Fu le8\b5g\Ù
xfd|f] n]vfk/LIf0fsfnflu cfjZos ;a} hfgsf/Lx? / JofVofx? k|fKt u/]sf 5f}Ù
ljQLo ljj/0fx? g]kfn n]vfdfgx? jf k|rlnt l;4f+Gtx? cg';f/ tof/ ul/Psf] 5 /
s'g} v'nf;f ug'{kg]{ 5'6x? plrt ?kdf k|of]u ul/Psf] 5Ù
ljQLo ljj/0f / To;sf ;fydf k|:t't ul/Psf] hfgsf/L aLr s'g} c;Ëlt 5}gg\Ù
xfdLn] k|fKt u/]sf] jf ug{ vf]h]sf] k|ltlglw kqsf] k|ltlglwx?sf] ljZjf;gLotf dfly
xfdLnfO{ s'g} ;+b]x 5}gÙ
g]=n]=k=df=cg'kfngf ;DaGwL dxTjk"0f{ ljifox?sf] l6Kk0fL -compliance critical issues
memorandum_ df pNn]v ul/Psf s'g} klg s'/fx?n] n]vfk/LIf0f k|ltj]bgdf kl/jt{g
ug'k{ g]{ cj:yf ;[h{gf ePsf 5}gg\Ù
;dfof]hg gul/Psf] n]vfk/LIf0f q'l6x? elg clen]v ePsf ljifox?n] -items_, PSn}
jf ;du|df ljQLo ljj/0fnfO{ ;f/e"t unt k|:t'tL ub}{gg\Ù
xfd|f] n]vfk/LIf0f sfo{df s'g} klg ;Ldf lyPg-no limitation in scope of our audit_Ù /
To:tf] s'g} klg s'/fx? 5}gg\ h'g xfd|f] n]vfk/LIf0f k|ltj]bgdf k|of]ustf{sfnflu yk
JofVof elg lbg' cfjZos kb{5g\ .
(39)
olb dlysf s'/fx? lglZrt ug{ g;lsPsf] cj:yfdf, xfd|f] n]vfk/LIf0f /fodf lgDg
sf/0fx?n] ubf{ kl/jt{g x'g] 5 jf ljifo j:t'sf] dxTj kl/R5]b jf cGo ljifo j:t'sf] kl/R5]b
;dfj]z x'g]5 M
==============================
x:tfIf/ M ======================================= ldlt M ===================================================
ljQLo ljj/0fx?df x:tfIf/ ug'{ eGbf k"j{ :ki6 ug'{kg]{ d'2fx? M
================================================
====================================
slxn];Dd k|fKt e};Sg' kg]{ ==============================================
cfjZos k|lt M =============================
$= n]vfk/LIf0f k|ltj]bgdf x:tfIf/ ug'{eGbf k"j{ n]vfk/LIf0f cg'aGw ;fem]bf/n] eg{' kg]{M
-n]vfk/LIf0fsf] clGtd r/0f_
qm= 5 ÷5}g sfo{ut clen]v
ljj/0f
;= ÷nfu" x'b}g ;Gbe{÷l6Kk0fL
! s] n]vfk/LIf0f cg'kfngf hfFr;"rLdf ePsf g}lts
cfjZostfx?df kl/jt{g x'g] s'g}klg d'2fx? 5}g
eGg] lglZrt 5 <
olb d'2fx? 5g\ eg] s] cem klg xfdL n]vfk/LIfssf
?kdf sfo{/t /xg ;Ifd 5f} <
;f]af/] ljrf/ ug{ lgDg s'/fx?df Wofg lbg' cfjZos
5
n]vfk/LIf0f kmd{sf] :jtGqtfaf/] cg'aGw
;fem]bf/n] k|fKt u/]sf d'2fx?
Joj:yfkgsf] OdfGbfl/tfdfly ljrf/ k'of{pg kg]{
s'g} hfn;femL,
(40)
@ s] n]vfk/LIf0faf6 k|fKt lgDg l6Kk0fLx? zf;sLo
e"ldsf lgjf{xstf{nfO{ ;+rf/ ul/of] < -;f] ;+rf/
s;/L / slxn] ul/Psf] xf] eGg] s'/f kmfOndf
clen]v ul/ /fVg' kb{5_
;]jfu|fxLn] k|of]u u/]sf] n]vf l;4f+Gt / cg'dfgsf]
pko'Sttf dfly n]vfk/LIfssf] /fo
ljQLo ljj/0fdf lbOPsf] v'nf;fsf] k|ofKttfdfly
n]vfk/LIfssf] /fo
n]vfk/LIf0f ubf{ cfOk/]sf pNn]vgLo sl7gfO{x?
k|ltlglw kqsf] clGtd 8«fˆ6
n]vfk/LIf0f k|ltj]bgdf x'g ;Sg] kl/jt{gx?
-n]vfk/LIf0f /fodf kl/jt{g jf ljifo j:t'sf]
dxTjk"0f{ cg'R5]b ;dfj]z ug'{kg]{ cj:yfdf, s] ;f]
s'/f ;+rfnsx?;Fu k"0f{ 5nkmn ul/of]_
zf;sLo Joj:yfksx?sfnflu dxTjk"0f{ ljifox?
# ;]jfu|fxLnfO{ Joj:yfkg kq k7fOof] <
$ n]vfk/LIfs / zf;sLo e"ldsf lgjf{xstf{ lar bf]xf]/f]
/ kof{Kt ;+rf/ k|;f/ ePsf] 5 <
% s] cg'aGw u'0f:t/ lgoGq0f ;dLIff ul/of] <
d of] lglZrt ub{5' ls of] k|ltj]bg ldltb]lv ljQLo ljj/0f :jLs[t x'g] ldlt;Ddsf] cg'ufdL
36gfx?dfly ljz]if ljrf/ k'of{Psf] 5' . olb s'g} s'/fx? cfOk/]sf 5g\ eg], ;f] ljQLo
ljj/0fsf] gf]6 ==================================df v'nf;f ul/Psf] 5 . d cjlR5Gg wf/f0ff pko'St
5 jf 5}g / ljQLo ljj/0fdf k|f;+lus v'nf;fx? ul/Psf] 5 eGg] s'/fnfO{ lglZrt ub{5' .
n]vfk/LIf0f /fo k|:t't ubf{ d}n] lgDg s'/fx?df Wofg k'of{Psf] 5'
ljQLo ljj/0f, hfn;fhL jf q'l6sf sf/0fn], ;du|df ;f/e"t unt k|:t'tLaf6 d'St
5g\ eGgsfnflu] kof{Kt / plrt n]vfk/LIf0f k|df0fx? k|fKt u/]sf] 5'
g;RrfOPsf] unt k|:t'tL, PSn} jf ;du|df ;f/e"t 5}gg\
(41)
ljQLo ljj/0fx? g]kfn n]vfdfgx?, k|rlnt n]vf l;4fGtx? / nfu" x'g] lgod sfg"g
cg';f/ g} agfOPsf] 5
d s}lkmot /lxtsf] jf ;lxtsf] /fodf x:tfIf/ ug{ ;xdt 5' .
lgDg sf/0fx?n] ubf{ /fodf kl/jt{g lbOPsf] 5 .
=============================
n]vfk/LIf0f k|ltj]bgdf ljifoj:t'sf] dxTjk"0f{ cg'R5]b jf cGo ljifo j:t'sf] cg'R5]b, lgDg
sf/0fx?n] ubf{ lbOPsf] 5
=============================
d}n] n]vfk/LIf0f sfo{ ;dLIff u/]sf] 5', ;f]af/] ljj/0f kmfOnsf] ========df, ldlt ========df
clen]v /flvPsf] 5 .
d]/f] ;dLIffsf s|ddf p7]sf ;a} ljifox? ldlt ================================ :ki6 kl/Psf 5g\ /
d ;Gt'i6 5' . d]n} k|:tfljt kl/jt{gx? / ljifo j:t'sf] dxTjk"0f{ cg'R5]bx?sf] ;dLIff u/]sf]
5' / d]/f] ljrf/df ;f] kl/jt{gx? plrt 5g\ . d dly % df lbOPsf] lgisif{ plrt 5 eGg]
lglZrt ub{5' .
of] v08 n]vfk/LIf0f cg'aGw ;fem]bf/n] k'gM lgo'lQm :jLsf/ ug'{ k'j{ eg'{ kb{5 . s'g}klg æ5Æ
eGg] pQ/sf] ;f]af6 ;'/lIft /xg / k'gM lgo'lQm :jLsf/ ug{ n]vfk/LIfsn] ckgfPsf sfo{x?
-safeguards_ ;lxtsf] lj:t[t JofVof x'g' kb{5 .
dxTjk"0f{ d'2fx? cg'aGw ;fem]bf/;Fu 5nkmn ug'{ kb{5 / ;f]sf] ljj/0f kmfOndf clen]v ul/
/fVg' kb{5 .
(42)
qm=;+ 5 ÷5}g n]vfk/LIf0f clen]v
ljj/0f ;Gbe{÷l6Kk0fL
= ÷nfu" x'b}g
! s] n]vfk/LIf0f cg'kfngf hfFr;"rLdf ePsf
g}lts cfjZostfx?df kl/jt{g x'g] s'g} klg
d'2fx? 5g\ <
@ olb dflysf] pQ/ 5 eg], s'g s'g d'2fx?df
ljz]if Wofg lbg' kb{5 M
=================================================================
=====
=================================================================
=====
s] dfly lbOPsf d'2fx?n] xfd|f] n]vfk/LIf0f
;]jfdf c;/ k'of{pb5 <
# s] :jtGqtfnfO{ c;/ kfg]{ jf k'gMlgo'lQm :jLsf/
ug{ gx'g] ;+s]t ug]{ s'g} klg cGo sf/sx? kQf
nfu]sf 5g\ <
d}n] dly pNn]]lvt d'2fx?dfly ljrf/ k'of{Psf] 5' / xfd|f] :jtGqtf, OdfGbfl/tf /
j:t'lgi7tfdfly s'g} klg hf]lvd 5}g / xfdL hf]lvdaf6 ;'/lIft /xg lglZt sfo{x? ckgfP/
k'gMlgo'lQm :jLsf/ ug{ ;S5f} .
;+/If0f / uf]KfgLotf
k"/f ;do ;Dk"0f{ sfo{ut n]vfk/LIf0f clen]vx? ;'/lIft /flVfPsf 5g\ / s'g}klg tf];|f] kIf
;dIf ;f]sf] v'nf;f ul/Psf] 5}g eGg] s'/fsf] ;'lglZrt ug'{ kb{5 . slxn] sfFxL ;]jfu|fxLsf]
sd{rf/LnfO{ ;f] clen]v b]vfpg pko'St x'g ;Sb5, h:t}M olb sd{rf/Ln] leGgtfx?nfO{
(43)
le8fgdf ldnfpg ;xdlt hgfpFb5 -agreed to sort out differences on a reconciliation_ . t/
To; cj:yfdf s'g} uf]kgLo hfgsf/L dfly kx'Frsf] clwsf/ gePsf] sd{rf/LnfO{ ;f] hfgsf/Lsf]
v'nf;f gxf];\ eGg] clws x]/ljrf/ k'of{pg' kb{5 .
k|To]s d'Vo cg';"rLnfO{ ;dy{g ug]{ cg';"rLx? / cg';"rLnfO{ ;dy{g ug]{ sfuhftx? k"0f{ ?kdf
clen]lvs/0f ug'{ kb{5 .
s_ k|rlnt ljQLo k|ltj]bgsf 9fFrf nufot lgodgsf/L Pj+ cGo afXo sf/sx?M lgodgsf/L
cfjZostfx¿n] k|foM lgsfosf ljQLo ljj/0fx¿ tof/ ug]{ sfo{df Joj:yfkgn] k|of]u ug]{
(44)
k|rlnt ljQLo k|ltj]bgsf 9fFrf lglZrt ub{5g\ . clwsf+z cj:yfdf lgsfo btf{ ePsf] jf
sfo{;~rfng ug]{ If]qflwsf/sf k|rlnt ljQLo k|ltj]bgsf] 9fFrfx¿ g} k|rlnt ljQLo
k|ltj]bgsf 9fFrf x'G5g\ / To:tf] 9fFrfsf] n]vfk/LIfsnfO{ hfgsf/L x'g' kb{5 .
xfd|f] pbfx/0fsf] P=la=l;= k|fOe]6 lnld6]8 sDkgL P]g cGtu{t btf{ ePsf] lgsfo ePsf]n]
s'g laQLo k|ltj]bgdfgsf] cfwf/zLnf adf]lhdsf] 9fFrfdf laQLo k|ltj]bg tof/ ug{' kb{5 .
v_ lgsfosf] k|s[ltM n]vfk/LIfsn] lgsfosf] k|s[ltsf] af/]df 1fg xfl;n ug'{kb{5 . lgsfosf]
k|s[ltn] lgsfosf] sfo{ ;~rfng, o;sf] :jfldTj Pj+ lgoGq0f, o;n] ul//x]sf] / ug]{ of]hgf
u/]sf] nufgLsf] k|sf/, lgsfosf] agfj6sf] tl/sf Pj+ o;df k"FhL s;/L nufOPsf] 5 eGg]
s'/fx¿nfO{ ;Í]t ub{5 . lgsfosf] k|s[ltsf] 1fg jf ;dembf/Ln] n]vfk/LIfsnfO+{ ljQLo
ljj/0fx¿df ck]Iff ul/g] sf/f]af/sf] ju{x¿, n]vf df}Hbftx¿ Pj+ ;f];+u ;DalGwt hf]lvd,
r'gf}lt / v'nf;fx¿sf] hfgsf/L lng ;dy{ agfpF5 .
xfd|f] pbfx/0fsf] P=la=l;= k|fOe]6 lnld6]8sf] k|s[lt cg';f/n] s'g s'g s'/fdf n]vfk/LIfs
;hu x'g' kb{5 .
xfd|f] pbfx/0fsf] P=la=l;= k|fOe]6 lnld6]8sf] p2]Zo, /0fgLlt / ;Da4 Jofj;flos k|s[ofsf]
s'g s'g s'/fdf n]vfk/LIfs ;hu x'g' kb{5 .
(45)
3_ lgsfosf] ljQLo sfo{;Dkfbgsf] dfkg Pj+ k'g/fjnf]sgM n]vfk/LIfsn] lgsfosf] ljQLo
sfo{;Dkfbgsf] dfkg Pj+ k'g/fjnf]sgsf] hfgsf/L k|fKt ug'{kb{5 . sfo{;Dkfbg dfkg Pj+
ltgLx¿sf] k'g/fjnf]sgn] lgsfosf] Joj:yfkg / cGon] dxTjk"0f{ x'g] 7x¥ofPsf]
sfo{;Dkfbgsf kIfx¿ n]vfk/LIfsnfO{ ;"lrt ub{5\ . sfo{;Dkfbg dfkgn] afXo jf cfGtl/s
h] eP klg Joj:yfkgnfO{ Jofj;flos sfo{;DkfbgnfO{ Pskl5 csf]{ u/]/ ;'wf/ ug{
sf/afxL ug]{ jf ljQLo ljj/0fx¿nfO{ unt cfFs8fo'Qm u/fpg clek|]l/t ug{ ;Sg] bafax¿
l;h{gf ub{5 . lgsfosf] sfo{;Dkfbg dfkgsf] hfgsf/L k|fKt ug]{ sfo{n] n]vfk/LIfsnfO{
o:tf bafax¿n] ;f/e"t unt cfFs8fsf hf]lvdx¿nfO{ j[l4 u/]sf] x'g ;Sg] Joj:yfksLo
sf/afxLdf kl/0ffldt eP gePsf] dgg ug{ ;xof]u ub{5 . Joj:yfkgåf/f o; k|of]hgsf
nflu k|of]u ul/Psf cfGtl/s¿kdf k}bf ul/Psf ;"rgfn] dxTjk"0f{ sfo{;Dkfbg ;"rfª\sx¿
-ljQLo / u}/ljQLo_, ah]6x¿, c;¨t (Variance) ljZn]if0f, v08ut ;"rgf, ljefuLo jf
cGo txx¿sf] sfo{;Dkfbg k|ltj]bgx¿, cflb ;dfj]z x'G5g\ .
xfd|f] pbfx/0fsf] P=la=l;= k|fOe]6 lnld6]8sf] sfo{;Dkfbgsf] dfkg Pj+ k'g/fjnf]sgsf] s'g
s'g s'/fdf n]vfk/LIfs ;hu x'g' kb{5 .
;"rgf k|0ffnL
-3_ lgoGq0f ultljlwx?
-ª_ lgoGq0fx?sf] cg'udg ug]{
(46)
!=%=@ n]vfk/LIf0fsf] p2]Zo / If]q lglZrt ug]{
g]=n]=k=df= @)) æljQLo ljj/0fx¿sf] n]vfk/LIf0fdf nfu" x'g] p2]Zo Pj+ ;fdfGo l;4fGtx¿Æ n]
ljQLo ljj/0fx?sf] n]vfk/LIf0fsf] p2]Zo ljQLo ljj/0fx? ;f/e"t ?kdf k|rlnt ljQLo
k|ltj]bgsf 9fFrfadf]lhd tof/ eP gePsf] ;DaGwdf /fo JoQm ug{ n]vfk/LIfsnfO{ ;fdy{
agfpg] xf] eGg] s'/f hgfpF5 .
xfd|f] pbfx/0fsf] P=la=l;= k|fOe]6 lnld6]8sf] k|s[ltsf af/]df z'?df pNn]lvt ;"rgfx?sf]
cfwf/df n]vfk/LIf0fsf] p2]Zo / If]q lglZrt ug{' xf]; .
n]vfk/LIf0f of]hgfsf] th'{df ubf{ n]vfk/LIfsn] kl/df0ffTds ¿kn] ;f/e"t unt cfFs8f kQf
nufpg] lsl;dn] :jLsf/of]Uo ;f/e"ttf :t/ lglZrt ub{5 . oBlk unt cfFs8fsf] /sd
-kl/df0f_ Pj+ k|s[lt -u'0f:t/_ b'j} dgg ul/g' h?/L x'G5 . JofVofåf/f ljQLo ljj/0fx¿sf] s'g}
k|of]ustf{nfO{ e'mSofOg] ;Defjgf ePsf] cj:yfdf n]vf gLltsf] kof{Kt jf unt JofVof Pj+
kl/0ffd:j¿k nufOg] lgodgsf/L k|ltaGwn] ;~rfng ug]{ ;fdYo{df dxTjk"0f{ ¿kn] Iflt
(47)
k'¥ofpg] ;Defjgf ePsf] cj:yfdf lgodgsf/L cfjZostfsf] pNnª\3gnfO{ jx; ug]{ c;dy{tf
(Failure to discuss) u'0ffTds unt cfFs8fsf pbfx/0fx¿ x'g]5g\ .
n]vfk/LIfsn] ljQLo ljj/0fx¿df pQ/f]Q/ j[l4 eP/ ;f/e"t c;/ kfg{ ;Sg] ;fk]lIfs¿kn] ;fgf
/sdx¿sf] unt cfFs8fsf] ;DefjgfnfO{ dgg ug'{ h?/L x'G5 . pbfx/0fsf nflu Pp6f
dlxgfsf] cGtsf] sfo{ljlwdf ePsf] q'l6 k|To]s dlxgf ToxL q'l6 bf]xf]l/Psf] v08df ;f/e"t unt
cfFs8fsf] ;Defjgfsf] ;|f]t x'g ;Sb5 .
olb s'g} ljQLo ljj/0fx?df unt ljj/0fx? jf g;'wfl/Psf q'l6k"0f{ ljj/0fx? ePdf ;f]sf]
k|efjsf] klxrfg u/L ;f]sf] c;/ n]vfk/LIf0f /fodf ;dfj]z ul/G5 . ;f/e"ttf to ug'{sf]
p2]Zo ljQLo ljj/0fdf slttx :fDdsf] e"nr"sn] ljQLo ljj/0fsf k|of]ustf{sf] ljj/0fdflysf]
b[li6sf]0fdf kl/jt{g kfb{5 eGg] tf]]Sgsf nflu ul/G5 .
of]hgf th'{dfsf a]nfdf u0fgf ul/Psf] ;f/e"ttf lgDg k|of]usf nflu ul/G5 M
gd"gf cfsf/sf] u0fgf,
s'g} If]qnfO{ lj:t[t ?kdf ;dfj]z ul/Psf] 5 jf 5}g eGg] af/] klxrfg,
s'Gf} lglZrt df}Hbftsf] n]vfk/LIf0f ug'{ kg]{ jf gkg]{ klxrfg .
;f/e"ttf lgSof}{n ubf{ pko"Qm cfwf/ rog ug{' k5{ / lgDgfg';f/sf] ;a{dfGo k|ltztn] ;f]
cfwf/nfO{ u'0fg ul/G5 . k|of]udf cfPsf ;a{dfGo cfwf/ tyf k|ltztx? lgDgfg';f/ 5gM
(48)
- cfo -Revenue)x !)Ü
- s/ cl3sf] gfkmf jf 3f6f x !)Ü
- s'n ;DklQ -Gross Assets- Current/Non-current) x @Ü
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"ttf eGbf aflx/ /fVg' k5{ cyf{t
To:tf /sdx?sf] hfFr k"0f{?kdf ug{' kb{5 . pbfx/0fsf] nflu, ;DalGwt lgsfo jf AolQm;+usf]
sf/f]jf/x? .
;fy}, ;f/e"ttfsf] /sd Pp6f lg0f{oug]{ tx -decision point_ ePsf]n] n]vfk/LIfssf] nflu
dflh{g /fVg' h?/L x'G5 . To;}n], g]n]ddf #@) n] sfo{ut ;f/e"ttf (performance materiality)
sf]af/]df pNn]v ul/Psf] 5 . h;cg';f/, n]vfk/LIf0fsf nflu ;f/e"ttf txsf] ljleGg hf]lvd
:t/cg';f/ 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] &%Ü
@ dWod ;f/e"ttfsf] ^@=%Ü
# pRr ;f/e"ttfsf] %)Ü
;f/e"ttfsf] u0fgf n]vfk/LIfsn] cfˆgf] cg'ej / ljj]s k|of]u ul/ ub{5 . of]hgf th'{dfsf]
a]nfdf u0fgf ul/Psf] ;f/e"ttf, n]vfk/LIf0f sfo{ sfo{fGjog ubf{ kl/jt{g x'g ;Sb5 . olb
kl/jt{g ePdf kl/jt{gsf] sf/0f ;lxt u0fgf ul/Psf] gofF ;f/e"ttf sfo{ut n]vfk/LIf0f
clen]vdf /fVg' kb{5 .
xfd|f] pbfx/0fsf] P=la=l;= k|fOe]6 lnld6]8sf] k|s[ltsf af/]df z'?df pNn]lvt ;"rgfx? /
;+t'ng k/LIf0fdf pNn]lvt Aoj;fosf] k|s[lt / /sdsf cfwf/df ;f/e"ttfsf] cfwf/ / /sd
lgwf{/0f ug{'xf]; .
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 cfFs8fsf hf]lvdx¿sf] klxrfg Pj+ lgwf{/0f ug'{kg]{ s'/fsf]
cfjZostf dxz'; ug{'kb{5 . o; k|of]hgsf nflu n]vfk/LIfsn]M
ljQLo ljj/0fx¿df sf/f]af/sf ju{x¿, n]vf df}Hbftx¿ Pj+ v'nf;fx¿ dgg u/]/
hf]lvdx¿ ;Da4 ;fGble{s lgoGq0fx¿ nufot lgsfo / o;sf] kl/j]zsf] hfgsf/L k|fKt
ug]{ sfo{sf] k|lqmofel/ g} hf]lvdx¿ klxrfg ub{5,
b[9f]lQm tx -Assertion level_ df unt af6f] lng ;Sg] klxrfg ul/Psf hf]lvdx¿
pNn]v ub{5,
ljQLo ljj/0fx¿df ;f/e"t unt cfFs8fdf kl/dfl0ft x'g ;Sg] kl/df0fdf hf]lvd eP
gePsf] dgg ub{5, /
hf]lvdx¿ ljQLo ljj/0fx¿ ;f/e"t unt cfFs8fdf kl/dfl0ft x'g ;Sg] ;Defjgfsf]
dgg ub{5 .
n]vfk/LIfsn] ;Dkfbg ul/g'kg]{ yk n]vfk/LIf0f sfo{ljlwsf] k|s[lt, ;do lgwf{/0f, Pj+ lj:tf/
lglZrt ug{ hf]lvd lgwf{/0fnfO{ k'li6 ug]{ n]vfk/LIf0f k|df0fsf] ¿kdf lgoGq0fx¿sf] th'{df Pj+
ltgLx¿ sfof{Gjog eP gePsf] lglZrt ug]{ sfo{sf] d"Nofª\sgdf k|fKt n]vfk/LIf0f k|df0f
nufot hf]lvd lgwf{/0f sfo{ljlwx¿sf] ;Dkfbg ug]{ sfo{åf/f ;ª\slnt ;"rgf k|of]u ub{5 .
n]vfk/LIfsn] klxrfg ul/Psf ;f/e"t unt cfFs8fsf hf]lvdx¿ sf/f]af/sf lglZrt ju{x¿,
n]vf df}Hbftx¿ Pj+ v'nf;fx¿ / b[9f]lQmx¿ ;Da4 eP gePsf] jf ltgLx¿ ;du| ljQLo ljj/0fdf
a9L ;ª\qmfds ¿kn] (Pervasively) ;Da4 eP gePsf] / ;Defljt ¿kn] b[9f]lQmx¿nfO{ k|efj
kfg]{ gkfg]{ s'/f lglZrt ub{5 . kl5Nnf hf]lvdx¿ -ljQLo ljj/0fx¿sf] txdf x'g] hf]lvdx¿_
vf;df sdhf]/ lgoGq0f kl/j]zaf6 pTkGg x'g ;Sb5 . o:tf ;'ema'emx¿sf] (Considerations)
n]vfk/LIfssf] ;fdfGo b[li6sf]0fdf dxTjk"0f{ ;DaGw x'G5, pbfx/0fsf nflu uxg sfo{ljlwx¿
(Substantive procedure) -uxg ljlw_ df hf]8 jf lgoGq0f hfFrsf ;fy} uxg sfo{ljlwx¿
-;+of]lht ljlw (Combined approach) sf] k|of]u ug]{ s'g} Ps ljlw 5fGgsf] nflu .
h:t}, 6«]l8ª sDkgLsf] xsdf lhG;L Pp6f d'Vo hf]lvd /x]sf] If]q xf] . lhG;Ldf cGt{lglxt
hf]lvd If]qx? lgDg adf]lhd /x]sf x'g ;Sb5g\ .
(50)
!= ;fdfgsf] b'?kof]u,
@= cfkm\g} pkef]usf] -h:t} ;+:yf :jod\n], ;+:yfsf ;~rfnsn] JolQmut p2]Zosf nflUf u/]sf]
pkef]u_ clen]v :6f]/ lstfadf -store register_ g/flvPsf],
#= e08f/df bflvnf gul/ cfk"lt{stf{af6 l;w} vl/b lalqm,
$= ;fdfgsf] rNtLsf] 6«oflsª k|0ffnL gePsf] -no tracking system of stock movements_,
%= st{Jox?sf] s'g} ljefhg gePsf] -no segregation of duties_ .
^= gfkmf gf]S;fgdf tndfly ug{ -d"No lgwf{/0f jf lalqm cflbdf rnfP/_ k|of]u ePsf] .
&= d"No clea[l4 s/sf] ljj/0f / jf:tljs df}Hbftdf leGgtf .
*= eG;f/ d"No / af:tljs d"Nodf km/s, cflb .
dgfl;a cfZj:ttf k|fKt ubf{sf avt s'g}klg n]vfk/LIfsn] k]zfut ;Gb]x -Professional
skepticism) sf] k|j[lQ sfod /fVb} lgoGq0fx¿sf] Joj:yfksLo pNnª\3g -Management
Override of control) sf] ;Defjgf dgg\ ub{5 Pj+ q'l6x¿ kQf nufpg] sfo{sf nflu k|efjsf/L
x'g] n]vfk/LIf0f sfo{ljlwx¿ hfn;fhLsf sf/0f ;f/e"t unt cfFs8fsf klxrfg ul/Psf
hf]lvdx¿sf] ;Gbe{df pko'Qm gx'g ;Sg] s'/fnfO{ :jLsf/ ug{' kb{5 / tbg'?ksf] n]vfk/LIf0f
sfo{lalwx? ckgfpg' kb{5 .
n]vfk/LIfsn] cg'aGw s'zntfk"j{s ;Dkflbt x'g] lsl;dn] n]vfk/LIf0f of]hgf th'{df ug'{kb{5 .
n]vfk/LIfsn] ;du| n]vfk/LIf0f /0fgLlt lglZrt ug'{kb{5 . ;du| n]vfk/LIf0f /0fgLltn]
n]vfk/LIfssf] If]q, ;do lgwf{/0f / lbzflgb]{z to ub{5 / a9L lj:t[t n]vfk/LIf0f of]hgfsf]
ljsf;nfO{ dfu{bz{g ub{5 .
n]vfk/LIfsn] ;du| cg'lqmof (Response) lglZrt ug]{ tyf yk n]vfk/LIf0f sfo{ljlwx¿ th'{df
ug]{ Pj+ ;Dkfbg ug]{ sfo{df lj:t[t n]vfk/LIf0f of]hgf tof/ ug'{ kb{5 . n]vfk/LIfsn]
n]vfk/LIf0f ug{'kg]{ k|lqmofx¿, k|To]s 36s;Fu ;fGble{s dxTjk"0f{ hf]lvd Pj+ lgoGq0fx¿sf]
(51)
klxrfg / n]vfk/LIf0f cfZj:ttf k|fKt ug{ ;a}eGbf pko'Qm n]vfk/LIf0f ljlwpk/ lg0f{o
lng'kb{5, pbfx/0fsf nflu lgoGq0fx¿sf] gd'gf hfFr ul/g] jf uxg k/LIf0f ;Dkfbg ul/g] .
n]vfk/LIf0f k|lqmofsf] of] r/0fdf pRr txsf] n]vfk/LIf0f of]hgf th'{df ug]{ sfo{ k"/f x'G5 .
n]vfk/LIfsn] b]xfosf dxTjk"0f{ tTjx¿sf] hfgsf/L k|fKt ul/;s]sf] x'g'kb{5 .
n]vfk/LIf0f ul/g'kg]{ 36sx¿ (Components) -ljQLo ljj/0faf6_,
pRr:t/sf] hf]lvd Pj+ ltgLx¿k|lt Joj:yfkgsf] cg'lqmof -cGo pRr:t/Lo sfo{kqx¿_,
/
k|f/lDes hf]lvd lgwf{/0fsf ;fy} ;~rfngdf /x]sf] ;"rgf k|ljlw k|0ffnLsf] hfgsf/L .
of] r/0fdf n]vfk/LIfsn] n]vfk/LIf0f ul/g] lgsfosf] sfo{;~rfngnfO{ clen]v ug'{ kb{5 .
;Dkfbg ug{ afFsL n]vfk/LIf0fdf (Remainder of the audit) of] dxTjk"0f{ x'G5 / cGo s'/fx¿sf
cltl/Qm n]vfk/LIf0f gd"gf k/LIf0fsf] k|sf/ lglZrt ub{5, pbfx/0fsf nflu lgoGq0fx¿sf] gd'gf
k/LIf0f Pj+ o:tf sfo{ljlwx¿sf] k|s[lt . ;dfkg (Completion) kl5sf] k|0ffnL j0f{gn] of]
cWoog ug]{ hf];'s}nfO{ hf]lvdx¿ / lgoGq0fx¿sf ;fy} To:tf hf]lvdsf] lgwf{/0f Pj+
lgoGq0fx¿;DaGwL ;"rgf lbg'kb{5 . hf]lvd / lgoGq0fx¿n] o;sf hLjgrqm leqsf (Life
cycle) sf/f]af/sf ljleGg txsf]] ljj/0f lbG5g\ . pbfx/0fsf nflu s'g} ;DklQsf] vl/b;DaGwL
hf]lvdx¿ ljlzi6 / pxL ;DklQsf] cf;kf;sf] (Surrounding) k|of]ueGbf leGg x'G5g\ .
lj:t[t n]vfk/LIf0f of]hgf tof/ ubf{ g]n]kdf %)) cg';f/ n]vfk/LIfsn] ljleGg JolQmut n]vf
df}Hbftx?, sf/f]jf/sf ;d"xx?, ljlQo ljj/0fsf] k|:t'lts/0f / v'nf;fx?sf] hf+r ug{ k|of]u
ug]{ k/LIf0f ljlw -Audit Procedure_ lgwf{/0f ug'{ kb{5 . o:tf k/LIf0f ljlwx? cfjZostf
cg';f/ b]xfo cg';f/ x'g ;Sb5g M
/]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
d"Vo zLif{sx? ;a}sf] n]vfk/LIf0f sfo{qmd agfP/ n]vfk/LIf0f ubf{ n]vfk/LIf0f sfo{ al9
k|efjsf/L / s'zntfk"j{s ;DkGg x'G5 . lhG;L df}Hbft, lalqm, vl/b, ;fx" zLif{sx?sf]
n]vfk/LIf0f sfo{qmdsf] 9fFrf pbfx/0fsf ?kdf tn k|:t't ul/Psf] 5 .
(52)
!=&=! lhG;L df}Hbftsf] n]vfk/LIf0f sfo{qmd
;]jfu|fxLsf] gfd :
cfly{s jif{M
sfo{ zLif{s:
p2]ZoM lhG;Lsf] nfut lglb{i6 d"No ljlw cg';f/ nfut jf ahf/d"No h'g sd x'G5 ;f]lx
cg';f/ n]vf+sg ul/Psf] 5 / ckrng jf q'l6k"0f{ k|:t'lts/0f x'g glbg kof{Kt lgoGq0fsf
lalwx? ckgfOPsf] af/]df cfZj:ttf lgSof}{n ug]{ .
sfo{ut n]k
ljQLo ljj/0fsf clen]vsf] x:tfIf/ /
laj/0f b[9f]QmL ;Gbe{[working ldLt
-Assertions) papers
Reference]
!_ jf;nftdf k|ltlalDat lhG;L df}Hbft cl:tTj / 36gf
s'g ?kdf cjl:yt 5 / ;a} ;fdfu|L, k"0f{tf
pTkfbgx¿, / ;]jfu|fxLdf x:tfGtl/t
;fdfgdf, jf afXo :yfgx¿df /x]sf
;fdfgsf] :jfldTjsf] Plsg ug]{ .
@_ ;+:yf;Fu df}Hbftdf /x]sf clwsf/
;dfgx?sf] :jfldTjsf] sfg"gL
clwsf/ /x]sf] Plsg ug{ ;DalGwt
;fdfgsf] s/ lahssf] hfFr ug]{ .
#_ lhG;L ;fdfgsf] k|of]u / cfr/0f ;xL cl:tTj / 36gf,
?kdf vftf, /sd / cjlwsf] ?kdf d"Nofªsg
/]s8{ ul/Psf] 5 jf 5}g hfFr ug]{ .
$_ ck|rlnt, l9nf] rNg] / cWofjlws d"Nofªsg
lhG;L ;fdfgx?sf] lgoldt cg'udg
/ klxrfg ul/Psf] jf 5}g Plsg
ug]{ .
%_ ;+:yfsf] gLlt, sfo{ljlw / ;xL u0fgf cl:tTj / 36gf
lgwf{/0f ug{ lgoGq0fx? kof{Kt 5g\ jf k"0f{tf
5}gg\ / :km't{ ?kdf ;~rfng ePsf
5g\ jf 5}gg\ Plsg ug]{ .
(53)
^_ ;+:yfn] lhG;L ;fdfgsf] d'Nofªsg d"Nofªsg
nfut cyjf v'b p7\g ;Sg] df]n-Net
Realisable Value)h'g sd x'G5
To;}df ug'{kg]{ s'/fsf] cg'udg ug]{ .
-g]kfn n]vfdfg @ – Inventories_
&_;+:yfsf] lhG;L ;fdfgsf] ef}lts k"0f{tf
k/LIf0f ug]{ / n]h/;Fu le8fg u/L
ToL b'O{larsf] km/ssf] sf/0faf/]
a'‰g] .
*_;+:yfsf] lhG;L ;fdfgx?sf] rf]/L, 7uL k"0f{tf
/ clUg ladf ul/Psf] 5 jf 5}g
Plsg ug]{ .
*_;+:yfn] lhG;L ;fdfgsf] juL{s/0f / k|:t'lt / v'nf;f
k|:t'lts/0f ul/Psf] / d"Nof+sg ljlw,
;"rLsf] k|d'v 36ssf] kof{Kt v'nf;f
u/]sf] 5 jf 5}g lg/LIf0f ug]{ .
(_
!)_
;]jfu|fxLsf] gfd :
cfly{s jif{ :
sfo{ zLif{s:
(55)
5 jf 5}g hfFr ug]{
!^= aiff{Gtsf] s6ckm sfo{ljlw (Cut off for inventories)
hfFr ug]{, cfly{s jif{sf] -cf=j=_ cGtlt/sf] ;fdfg
k|flKt / k|]if0fnfO{, ;xL cfly{s jif{df ;dfj]z ul/Psf]
5 jf 5}g ;ldIff ug{ plrt sfuhft / k|lqmof
cjnDag u/] gu/]sf] hfFr ug]{
!&= s'g} t];|f] kIf;Fu lgsfosf] ;fdfg /x]sf] eP ;f] ;dfg
lgsfosf] df}Hbft ;"rLdf /x]sf] jf g/x]sf] olsg ug]{
!*= olb lgsfon] s'g} ;dfg ckn]vg u/]sf] 5 eg] ;f]sf]
n]vf+sg tyf cflwsfl/stfsf] pko'Qmtfsf]
-appropriateness_ hfFr ug]{
!(= lgsfosf] gLlt, sfo{ljlw / ;xL u0fgf lgwf{/0f ug{
lgoGq0fx? kof{Kt 5g\ jf 5}gg\ / :km't{ ?kdf ;~rfng
ePsf 5g\ jf 5}gg\ ;f]af/]df hfgsf/L lng] .
@)= lgsfosf] lhG;L ;fdfgx?sf] rf]/L, 7uL / cfunfuLsf]
hf]lvd lj?4 aLdf ul/Psf] 5 jf 5}g olsg ug]{ .
@!= ;+:yfn] lhG;L ;fdfgsf] juL{s/0f / k|:t'lts/0f
ul/Psf] / d"Nof+sg ljlw, ;"rLsf] k|d'v 36ssf] kof{Kt
v'nf;f u/]sf] 5 jf 5}g lg/LIf0f ug]{ .
@@
@#
@$
@%
(56)
!=&=@ laqmLsf] n]vfk/LIf0f sfo{qmd
;]jfu|fxLsf] gfd :
cfly{s jif{ :
sfo{ zLif{s:
sfo{ut n]k
qm= clen]vsf]
hfFr;"rL ;Gbe{(working s}lkmot
;+=
paper
reference)
!= laqmLsf] d'Vo cg';"rL k|fKt ug]{
@= d'Vo cg';"rL / ;Gt'ng k/LIf0fsf] df}Hbft /sd d]n 5
5}g hfFr ug]{
#= cl3Nnf] cjlwsf] ljQLo ljj/0fsf] df}Hbft o; cjwLsf]
ljlQo ljj/0fsf] t'ngfTds cWoog u/L ;xL /sd
;dfj]z u/]sf] jf gu/]sf] hfFr ug]{
$= cf}lrTo / Ps?ktfsf cfwf/df lalqmsf] ;dLIff ug]{ / /
;f]dWo] ;Da¢ JolQmaf6 p7\g afFsL /sd klxrfg ug]{ .
%= hf]lvd lgwf{/0f, ;f/o'Qm u0fgf, sfo{ of]hgfnfO{
bf]xf]/fP/ x]g]{ / sfo{ ug]{ a]nfdf hfgsf/Ldf cfPsf
s'/fx?sf] cBfjlws /fVg]
^= oxfFaf6 k|fKt s}lkmot d:of}bf cg'aGw kq, Joj:yfkg
kq, n]vfk/LIf0f cg'alGwt ;fem]bf/sf] Wofgfsif{0fsf
a'bfFx?df ;dfj]z ePsf] ;'lglZrt ug]{,
&= lgisif{sf] plrttfsf] ;'lgZrt ug]{,
*= s"n d"gfkmfsf] k|ltzt u0fgf ug]{, ut jif{sf] c+s;Fu
t'ngf ug]{ / s'g} c;fdfGo leGgtf b]lvP yk hfFr ug]{,
(= n]h/df k|ltlalDat sf/f]af/ ;+Vof dWo] hf]lvd lgwf{/0f
u/] adf]lhd slDtdf @% k|ltzt sf/f]af/ ;+Vof ;dfa]z
x'g] / s"n sf/f]af/ /sd dWo] slDtdf %) k|ltzt /sd
(57)
;dfa]z x'g] ul/ gd"gf rog ug]{,
!)= 5flgPsf gd"gfx?sf] lalqmsf] ;'?jftb]lv -laqmL c8{/,
:6f]/af6 ;fdfg k|]if0f ePsf] kq, rnfg, b/ /]6, lahs,
laqmL lstfa, cf;fdL / n]vf vftfdf k|ljli6÷kf]li6Ë_
hfFr ug]{
!!= laqmL vftfsf] ;"Idk/LIf0f -ledger scrutiny_ ul/
c;fdfGo n]vf h:t} 8]la6 gf]6 jf laqmL lkmtf{, cflb eP
kQf nufpg] / ;f]sf] yk hfFr ug]{ .
!@= laqmL / laqmL /sdsf] k'li6 ug{]{ s/ lahs / cGo
sfuhft 5 jf 5}g hfFr ug]{
!#= laqmL d"No;"rLdf pNn]lvt laqmL d"Nodf d"No clej[l4
s/ -d"=c=s=_;fd]n u/L lahs hf/L u/]sf] 5 jf 5}g
hfFr ug]{
!$= /2 ul/Psf] aLhsx?sf] sf/0f, cf}lrTo hfFr ug]{ / ;f]
adf]lhdsf] laqmL 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 ;+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 laqmL
n]h/df kf]li6+u hfFr ug]{
!& laqmL n]h/ / n]vfsf] laqmL tyf d"=c=s= laj/0f lar
le8fg ug]{ gu/]sf] / le8fg eP gePsf] hfFr ug]{ .
!* ;Da4 AolQm;+usf] ;Dk"0f{ laqmL sf/f]jf/df Aoj;flos
d"No / dfGotf nfu" eP gePsf] Plsg ug]{ h:t} b/ /]6,
/sdsf] c;'nL / lkmtf{
!(
(58)
!=&=# vl/bsf] n]vfk/LIf0f sfo{qmd
;]jfu|fxLsf] gfd :
cfly{s jif{ :
sfo{ zLif{s:
Sfo{ut n]k
clen]vsf]
qm=;+= hfFr;"rL ;Gbe{[working s}lkmot
paper
reference]
!= v/Lbsf] d"Vo cg';"rL k|fKt ug]{
@= d'Vo cg';"rL / ;Gt'ng k/LIf0fsf] df}Hbft /sd d]n
x'G5 jf x'b}g hfFr ug]{
#= cl3Nnf] cjlwsf] ljQLo ljj/0fsf] df}Hbftsf] o;
cjwLsf] ljQLo ljj/0fdf ;lx /sd ;dfj]z u/]sf] jf
gu/]sf] hfFr ug]{
$= cf}lrTo / Ps?ktfsf cfwf/df ;"rLsf] ;dLIff ug]{ /
;f]dWo] ;Da¢ JolQmnfO{ ltg{afFsL /sd klxrfg ug]{ .
% n]h/df k|ltlalDat sf/f]af/ ;+Vof dWo] hf]lvd lgwf{/0f
u/] adf]lhd gd"gf ;+Vof lgwf{/0f / rog ug]{,
^= 5flgPsf gd"gfx?sf] vl/b;Fu ;DalGwt k|s[of /
;f]nfO{ k'i6\offpg] sfuhftx? Hf:t} vl/b dfu kmf/d,
:6f]/ pknAwtfsf] hfFr, :jLs[t laqm]tfdWo]af6
vl/bsf]nflu rog, vl/b k|:tfj d"NofFsg /
cflwsfl/s lg0f{o, vl/b cfb]z, OToflb
&= v/Lb n]h/sf] ;dLIff ubf{ olb Ps} ;do cjlwdf
plx ;fdfgsf] vl/bsf] b/df dxTjk"0f{ leGgtf
-significant difference in rate_ b]lvG5 eg] ;f]
leGgtfsf] sf/0f ;f]wk'5 ug]{ / ;f] sf/0f plrt 5 jf
5}g ;fy} ;f] vl/bsf] cl:tTj k'li6 ug]{ sfuhft 5 jf
5}g hfFr ug]{,
(59)
*= ;+:yfsf] cfkm\gf] vl/b lgb]{lzsf tof/ tyf :jLs[t
eP÷gePsf] hfFr ug]{ / ;f] lgb]{lzsfdf vl/b dfu,
cfjZostfsf] ;ldIff ug]{, :jLs[t ug]{, vl/b ug]{ /
:6f]/df bflvnf ug]{ ljlw / ;f]sf] cfGtl/s lgoGq0fdf
x'g ;Sg] sdhf]/Lsf] If]q lgwf{/0f ug]{,
(= :jLs[t laqm]tf ;"rL÷cflwsfl/s laqm]tfsf] ;"rL
lgoldt ?kdf tof/ / cBfjlws ul/G5 jf ul/b}g
hfFr ug]{,
!)= vl/b vftfdf pNn]lvt nfutnfO{ k'li6 ug]{ aLhs
tyf cGo sfuhft 5 jf 5}g hfFr ug]{
!!= vl/b n]h/ / n]vfsf] laqmL tyf d"=c=s= laj/0f lar
le8fg ug]{ gu/]sf] / le8fg eP gePsf] hfFr ug]{ .
!@= vl/b k|s[ofdf ;+nUg AolQmx?af6 :jfy{ aflemg]
-Conflict of interest_ / lukm\6 cflb glng] ;DaGwL
k|lta4tf lnP glnPsf] Plsg ug]{
!# qm]l86 gf]6x?sf] n]vf+sg ul/Psf] 5 jf 5}g hfFr ug]{
/ ;f]df lt/]sf] d"=c=s= df:s]af/L ebf{ ldnfg ul/Psf]
5 jf 5}g hfFr ug]{ .
!$ vl/b ul/Psf ;fdfgx?sf] u'0f:t/ hfFr gu/L :6f]/
bflvnf u/] gu/]sf] Plsg ug]{
!%
!^
;]jfu|fxLsf] gfdM
cfly{s jif{ M
sfo{ zLif{sM
(60)
sfo{ut n]k
clen]vsf]
qm=;+= hfFr;"rL ;Gbe{[working s}lkmot
paper
reference]
!= ljQLo ljj/0fdf k|ltlalDat ;fx""sf] df}Hbft emlNsg]
d'Vo ;"rL k|fKt ug]{,
@= ;Gt'n k/LIf0f cg';f/ cfly{s jif{sf] ltg{ afFsL
vftfsf] df}Hbft / k|fKt d'Vo ;"rLsf] df}Hbft d]n x'G5
jf x'b}g hfFr ug]{,
#= cl3Nnf] cjlwsf] ljQLo ljj/0fsf] df}Hbft o;
cjlwsf] ljQLo ljj/0fdf ;lx ;dfj]z ul/Psf] 5 jf
5}g hfFr ug]{
$= cf}lrTo / Ps?ktfsf cfwf/df ;"rLsf] ;dLIff ug]{] /
;f]dWo] ;Da¢ JolQmnfO{ ltg{ afFsL /sd klxrfg
ug]{ .
%= hf]lvd lgwf{/0f, ;f/o'Qm u0fgf, sfo{ of]hgfnfO{
bf]xf]¥ofP/ x]g]{ / sfo{ ug]{ a]nfdf hfgsf/Ldf cfPsf
s'/fx?sf] cBfjlws /fVg],
^= oxfFaf6 k|fKt s}lkmot d:of}bf Joj:yfkg kq,
n]vfk/LIf0f cg'alGwt ;fem]bf/sf] Wofgfsif{0fsf
a'bfFx?df ;dfj]z ePsf] ;'lglZrt ug]{,
&= lgisif{sf] cf}lrTo ;'lglZrt ug]{,
*= vftfdf k|ltlalDat sf/f]af/ ;+VofdWo] hf]lvd lgwf{/0f
u/] adf]lhd gd"gf ;Vof lgwf{/0f / rog ug]{,
(= ltg{ afFsL egL clen]v ul/Psf] /sdnfO{ vl/b vftf,
aLhs, /l;b, q]ml86 d]df];Fu le8fg ug]{,
!)= ltg{ afFsL ;fx"sf] cfo" tflnsf k|fKt ug]{ / ;f]df
k|ltlalDat /sdnfO{ d'Vo ;"rL;Fu le8fg ug]{/ lanDa
x'g'sf] sf/0f klxrfg ug]{
!!= ;fx"nfO{ ltg'{kg]{ /sdsf] k'li6 ug{ / lx;fa ldnfg ug{
;fx"af6 afXo ;d{yg k|fKt ug{] k|0ffnL 5 jf 5}g hfFr
ug{],
(61)
!@= afXo ;d{yg k|fKt ug]{ k|0ffnL 5 eg] ;f] k|fKt ;d{yg
/ vftfdf b]lvPsf] df}Hbftdf ePsf] leGgtfsf] sf/0f
kQf nufpg] / n]vfdf ;dfof]hg ug]{ k2tL s:tf] 5
hfFr ug]{,
!#= vl/b lkmtf{ n]h/ / ;fx"af6 k|fKt q]ml86 gf]6hfFr u/L
s'g} lkmtf{ ul/Psf] ;fx"sf] n]h/ 8]la6 ug{ afFsL /x]sf],
5'6]sf], unt /sd 8]la6 ul/Psf] 5 jf 5}g kQf
nufpg],
!$= ljb]zL d'›fdf ltg{ afFsL /sdnfO{ cfly{s jif{sf]
cGTosf] b/df d"NofÍg ul/Psf] 5 jf 5}g / ;f]sf]
kof{Kt n]vf gLlt tyf n]vf;+u ;DalGwt l6kf]6
-note_df ePsf] jf gePsf] hfFr ug]{
!%= ltg{ afFsL vftfdf b]lvPsf] 8]la6 df}Hbftsf] ;dLIff
ug]{ / ;f] 8]la6, vl/bsf] n]vf g/flvPsf] sf/0fn] xf]
jf cf;fdLnfO{ ;fx" egL n]vf+sg ul/Psf] sf/0fn] xf]
kQf nufpg]
!^= s6 ckm sfo{ljlw hfFr ug{ cf=j=sf] cGt lt/sf]
-around period end_ ;fdfg k|flKt l6kf]6 -good
receipt note_ sf] hfFr u/L, ;xL cfly{s jif{df n]vfÍg
ul/Psf] 5 jf 5}g ;dLIff ug]{
!&
cg'R5]b #! –
n]vfk/LIfs kmd{n] cfjZos of]Uotf / lgDg Ifdtf /x]sf] pko'Qm sd{rf/LnfO{ lgo'lQm -assign_
ug{ ;DaGwL gLltx? / sfo{ljlwx? :yfkgf ug'{ kb{5 M
s_ k]zfut dfg / k|rlnt lgod sfg"gsf] clwgdf /xL cg'aGwsf] sfd ug{ ;Sg], /
v_ pko'Qm kl/l:yltdf nfu" x'g] k|ltj]bg hf/L ug{sf nflu n]vfk/LIfs kmd{ jf cg'aGw
;fem]bf/nfO{ k|f]T;flxt ug]{ ;Sg] .
(63)
kl/R5]b @ lj:t[t ;f/jfg\ / lgoGq0f sfo{ljlwx?
(Detailed Substantive and Control Procedures)
dfO{Go"6 ptf/
o; P= aL= ;L= k|fOe]6 lnld6]8sf] n]vfk/LIf0f ;DaGwL k|yd-k|a]z_ a}7s b]xfo ldlt, :yfg,
;dodf / lgDg pkl:yltdf a:of] .
:yfg M— sDkgLsf] /lh:68{ sfo{fno,============ , ===================.
ldlt M— ===========÷======÷======
;do M— ===========================
pkl:yltx? M
(64)
sDkgLsf] tkm{af6 M
k|d'v sfo{sf/L lgb]zs M========================================
k|aGws M========================================
n]vf k|aGws M========================================
n]vfk/LIfssf] tkm{af6 M
n]vfk/LIfs M========================================
cl86 clkm;/ M========================================
cl86 6f]nLsf ;b:ox?sf] gfd M========================================
5nkmnsf ljifox? M—
!= cf= j= =======÷======== sf] n]vfk/LIf0f sfo{ of]hgf th{'df ug]{ af/] 5nkmn,
@= lgsfo tyf o;sf] sfo{sf af/]df ;+lIfKt hfgsf/L ;lxt n]vfk/LIf0f cf=a=df 36]sf d'Vo
d'Vo 36gf, n]vfgLltdf ul/Psf kl/jt{g tyf hf]lvdsf af/]df lgsfosf] wf/0ff k|:t'lt
#= n]vfk/LIf0fsf] If]qsf] af/]df 5nkmn .
$= ljljw .
lg0f{ox? M
!= k|:tfj g+= !
dfly 5nkmn ubf{ o; sDkgLn] cf= j= =============÷============== sf] n]vfk/LIf0f ug{ xfdL
=================================== nfO{ ==========÷======÷====== df a;]sf] ====cf} ;fwf/0f ;efn] lgo'Qm
u/]sf] cf;osf] lgo'lQm kq ldlt =============÷======÷======== df k|fKt eof] . ;f]xL lgo'lQmsf]
cfwf/df 5nkmn x'Fbf cfh ldlt ===============÷=====÷====== af6 ;xdlt ePsf] n]vfk/LIf0f
sfo{of]hgf cg'?k n]vfk/LIf0f sfo{ ;'? ug]{ o;} a}7saf6 lg0f{o ul/of] .
(65)
@=k|:tfj g+= @M lgsfo tyf o;sf] sfo{sf af/]df ;+lIfKt hfgsf/L ;lxt n]vfk/LIf0f cf=a=df
36]sf d'Vo d'Vo 36gf, n]vfgLltdf ul/Psf kl/jt{g tyf hf]lvdsf af/]df lgDgfg';f/sf]
ljj/0f a}7sdf k|:t't ul/of]M
sDkgLsf tkm{af6
n]vfk/LIfssf tkm{af6
;]jfu|fxL;Fu ;'?jftdf ul/g] 5nkmn ;Fu} ;]jfu|fxLsf] af/]df cfkm\gf] ck]lIft wf/0ff :yflkt x'g
h?/L x'G5 . / ;]jfu|fxLsf] af/]df k"j{lgwf{l/t ;xgzLntf -predetermined tolerance_ df s'g}
leGgtf ePdf s:tf] hf]lvd /x]sf] 5 ;f]sf] d'NofÍg / To:tf hf]lvdaf6 kg]{ c;/nfO{
Go"g:t/df emfg{ ckgfpg' kg]{ n]vfk/LIf0f tl/sf -audit approach_ to ug'{ kb{5 .
8«fˆ6 tYofÍx? pknAw eO;s] kl5 k|f/lDes ljZn]if0ffTds sfo{ljlw k'g x]g'{kb{5 / d'Vo
tYofÍx? / d'Vo Joj;fo cg'kft u0fgf ug'{ kb{5 . o;/L u0fgf ul/Psf] cg'kftnfO{
ljutsf] cg'ej / cjlwel/ ePsf] ljsf;sf] ¡ffgsf] k|of]u ul/ ;dLIff ug'{ kb{5 . ljutdf
s'g} If]qx?df ;d:ofx?÷e"n jf r"sx? ePsf lyP eg] ;f] If]qx? o; cjlwdf ljz]if
dxTjk"0f{ If]qx? x'g]5g\ .
ckgfOPsf] lalwM
d'Vo tYofÍx? / d'Vo Joj;fo cg'kft u0fgf
lgsfosf] k|s[lt cg';f/sf] Aoj;fosf] cf}Bf]lus cg'kft;+Uf t'ngf,
kl/0ffdx? M
lgisif{ M
(69)
o;/L ul/Psf] k|f/lDes laZn]if0ffTds sfo{lalwn] n]vfk/LIfsn] lgsfosf] hf]lvd tyf cj:yfsf]
af/]df agfPsf] ;f]r tyf lglb{i6 u/]sf] n]vfk/LIf0f sfo{lalw tyf sfo{qmddf cfjZos kl/jt{g
ug{ ;'emfpg ;Sb5 .
n]vfk/LIfsn] k|0ffnL l6kf]6 ;]jfu|fxL sDkgLsf] Joj;fosf] k|To]s If]qsf] lj:t[t hfgsf/L
kfpgsf nflu tof/ ug{' kb{5 . k|0ffnL gf]6n] ;]jfu|fxLsf] Joj;fodf /x]sf] hf]lvd If]qsf]
klxrfg ug{ klg d2t k'¥ofpF5 . pbfx/0fsf nflu lhG;L ;DaGwL k|0ffnL l6kf]6 tn k|:t't
ul/Psf] 5 .
dfly pNn]lvt lhG;L k|0ffnL l6kf]6nfO{ tn lbP adf]lhd lrqdf klg clen]vLs/0f ug{
;lsG5 .
(72)
@=# n]vfk|0ffnLsf hfFr jf d"NofÍg (Assessment of the Accounting Systems)
n]vfk|0ffnLsf hfFrsf] d'Vo p2]Zo g} lgsfon] cfˆgf] sf/f]af/sf] /]s8{nfO{ k|of{Kt ?kdf /flv ;lx
9Ëaf6 ljQLo ljj/0f tof/ kf/]÷gkf/]sf] lglZrt ug'{ xf] . o;sf] cy{, n]vfk|0ffnLsf] ljifodf
lgDg s'/fx?sf] ;'lglZrt ug'{ xf]M
;a} sf/f]af/ ;dfj]z ePsf 5g\Ù
;lx sf/f]af/dfq ;dfj]z ePsf 5g\Ù
clen]v -recorded_ /flvPsf] ljj/0fx? l7s 5g\ eGg] kSsf ul/Psf] 5Ù
sf/f]af/x? ;lx ;do cjwLdf clen]v ul/Psf] 5Ù
sf/f]af/x? j}wflgs cfjZostf / n]vfFsgsf] cfwf/zLnf-GAAP_sf] kfngf ul/
clen]v ul/Psf 5g\Ù
sf/f]af/x?sf] plrt dfkg ug{ ;lsG5Ù
ljQLo k|ltj]bgsfnflu cfjZos sf/f]af/sf] ljj/0fn] kof{Kt ?kdf JofVof ub{5 Ù
;DklQx? ;'/lIft ?kdf /fVg d2t ub{5Ù
cfljlR5Ggtf (Going concern) ;d:ofsf] klxrfg ug{ cfjZos hfgsf/Lx? kof{Kt
dfqfdf k|bfg ub{5Ù
;+:yfsf nflu ;f/e"t lgod / sfg"gsf] kfngf ePsf] ;'lglZrt ub{5Ù
d'2f dfldnf, bfFaL / lgwf{/0fx? -assessments_ klxrfg / clen]v -account_ ub{5Ù
hfn;fhL / q'6Lsf] ;Defjgf 36fpb5Ù
;a} ;f/e"t ;Da4 JolQm;Fusf] sf/f]af/ clen]v -account_ ub{5 .
n]vfsf] clen]vdf -accounting records_ cfpg] ;d:ofx? h:t} ckof{Kt clen]v / clgolGqt
n]vf -out of balance control account_ k|fo hfn;fhL / q'6Lsf ;+s]t x'g;Sg] ePsfn]
n]vfk/LIfs ;r]t /xg' kb{5 . n]vfk/LIfsn] ;+:yfn] n]vf clen]v kof{Kt ?kdf /fv]sf] 5 jf
5}g / n]vf k|0ffnLn] ljQLo ljj/0f ;lx 9Ën] tof/ ug{sf nflu ljZj;gLo cfwf/ k|bfg ub{5
jf ub}{g eGg] s'/fsf] lgisif{ lgsfNg' kb{5 . / n]vfk/LIf0f lgoGq0f clen]vsf -records_ af/]df
;f] lgisif{ lgsfNg' eGbf k"j{ dfly pNn]lvt ;a} sf/sx? -factors_ dfly ljrf/ k'of{pg' kb{5 .
(73)
n]vfk/LIfsn] kof{Kt pko'St k|df0f k|fKt ug{ g;s]sf] / ;f]sf] c;/ Jofks ePsf] cj:yfdf
klg ljQLo ljj/0fdfly /fo k|s6 u/]sf] .
cGt/lg{lxt hf]lvd
;DalGwt lgoGq0fsf] ljkmntf afx]ssf cGo q'l6x? jf r"sx?sf -errors or omissions_
sf/0fn]ljQLo ljj/0fdf x'g] ;f/o'Qm÷;f/e"t unt k|:t'tLsf] hf]lvdnfO{g} cGt/lg{lxt hf]lvd
elgG5 .
lgoGq0fsf] hf]lvd
lgsfosf] cfGtl/s lgoGq0fn] 5'§f5'§} jf ;du|df cGo unt k|:t'tLx?;Fu ;f/o'Qm÷;f/e"t
x'g;Sg] sf/f]af/, vftfsf] df}Hbft jf v'nf;fnfO{ ;dodfg} /f]syfd, klxrfg jf ;Rofpg
g;lsg] sf/0fn] ljQLo ljj/0fsf] ;f/o'Qm÷;f/e"t unt k|:t'tLsf] hf]lvdnfO{g} lgoGq0fsf]
hf]lvd elgG5 .
klxrfgsf] hf]lvd
PSn} jf cGo unt k|:t'tLx?;Fu ;du|df ;f/o'Qm÷;f/e"t x'g;Sg] ljBdfg unt k|:t'tLx?nfO{
:jLsfg{ ;lsg] Go"g tx;Dd n]vfk/LIf0f hf]lvd 36fpgsf nflu n]vfk/LIf0fn] ;Dkfbg u/]sf]
sfo{ljlwx?n] kQf nufpg g;Sg] hf]lvdnfO{ klxrfgsf] hf]lvd elgG5 .
dfgf} ;du| n]vfk/LIf0f hf]lvdnfO{ s/ cl3sf] cfosf] !)% eGbf sd /fVg] kmd{sf] gLlt /x]sf]
5.
;f] sDkgL cToflws lgoldt If]qdf ;+rfngdf /x]sf] / o;sf] ;Da4 lgsfox?sf] hl6n ;+hfn
-complex network_ ePsf] o; cj:yfdf olb k|f;+lus ljQLo lgoGq0fsf] cefj eof] eg] ljQLo
ljj/0f unt k|:t't x'g ;S5 . o:tf] cj:yfdf P= aL= :fL= k|f= ln= sf] ljQLo ljj/0fsf]
n]vfk/LIf0fsf] cGt/lg{lxt hf]lvd pRr x'g hfG5 . klxnf] n]vfk/LIf0f sfo{df -first audit
assignment_ kmd{;Fu lgsfo jf To;sf] jftfj/0fsf] hfgsf/Lsf] sdL x'Gf] ePsfn]] To; sfo{df
cGt/lg{lxt hf]lvd klg al9 x'G5 . dflysf] pbfx/0fdf ;+:yfsf] ljQLo kIfdfly n]vfk/LIf0f
;ldltsf] plrt lg/LIf0f 5}g / sDkgLdf s'g} cfGtl/s n]vfk/LIf0f ljefu klg 5}g . o;sf
sf/0fn] To; sDkgLsf] n]vfk/LIf0fsfnflu lgoGq0fsf] hf]lvd pRr /x]sf] 5 .
olb cGt/lg{lxt hf]lvd / lgoGq0fsf] hf]lvd b'j} ^)% 5 eGg] cg'dfg ug]{ xf] eg], ;du|
n]vfk/LIf0fsf] hf]lvdnfO !)% eGbf ga9fpg klxrfgsf] hf]lvd @&=*% /fVg' kb{5 .
u0fgfM
n]vfk/LIf0fsf] hf]lvd Ö cGt/lglxt hf]lvd × lgoGq0f hf]lvd × klxrfg hf]lvd
)=!) Ö )=^) × )=^) ×klxrfg hf]lvd
klxrfg hf]lvd Ö )=!) ÷ )=^)
klxrfg hf]lvd Ö @&=*%
(75)
Jofj;flos hf]lvdsf] kl/efiff
Jofj;flos nIo / p2]Zosf] pknlAwdf /f]s jf afwf k'of{pg ;Sg] sf/sx?nfO{ Jofj;flos
hf]lvdx? elgG5 .
Jofj;flos hf]lvd lgsfo, lgsfosf :6]sxf]N8/ -stakeholder_ ;Fu ;DalGwt x'G5 eg]
n]vfk/LIf0f hf]lvd n]vfk/LIfs;Fu ;DalGwt x'G5 . n]vfk/LIf0f hf]lvd / Jofj;flos hf]lvdsf]
k|s[lt leGg eP klg, dxTjk"0f{ Jofj;flos hf]lvdsf] klxrfgn] n]vfk/LIf0f hf]lvd kQf nufpg
d2t k'of{pFb5 .
(79)
-#_ cl:tTj -Existence_
lgsfo;Fu ;DalGwt -;DklQx?, bfloTjx? / cl:tTjdf cfPsf] OSo"6L_ / lgsfodf
ePsf] 36gfx?, sf/f]af/x? / cGo ;fdfu|Lx?sf] laBdfg cj:yf /x] g/x]sf] hfFr
ug{'kb{5 . pbfx/0fsf nflu M jf;nftdf k|ltlalDat lhG;L ;fdfu|Lsf] cl:tTj k/LIf0fsf]
nflu lhG;L ;fdu|Lsf] ef}lts k/LIf0f ug]{ .
k|j[lt ljZn]if0f
of] ;do laTb} hfFbf ;dodf x'g] kl/jt{gsf] ljZn]if0faf/] ul/g] lqmofsnfk 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 nfebfostf, t/ntf / C0fsf] k|of]u h:tf dxTjk"0f{ cg'kftsf]
u0fgf ul/G5 . oL ljZn]if0fnfO{ ck]lIft glthf;Fu t'ngf ul/G5, h'g cl3Nnf] cjlw,
(81)
ah]6, ;dfg Joj;fo jf pxL ;+u7g leqsf ;+u7gx?nfO{ cfwf/ dflgG5 . o:tf ;Dk"0f{
s'/fx?sf] ;fdfGoLs/0f ul/g'kb{5 .
Jofjxfl/stf k/LIf0f
Jofjxfl/stf sfo{ljlwn] ;fGble{s ljQLo / ck/]l6ª 8f6fsf] ;DaGwdf cfwfl/t
lzif{ssf] cg'dfgsf] ljsf; ug{] nIo /fVb5 . ;}4flGts k|df0f Jojxfl/stf k/LIf0fsf]
Pp6f pbfx/0f xf] . h:t}, cf};t tnasf] u0fgf nfut / cf};t sd{rf/Lx?sf] ;+Vofsf]
cfwf/df ug]{ / of] cfzfltt / plrt 5 jf 5}g lgisif{ lgsfNg] .
dflysf ;a} k|s[ofx? k"/f ul/ ;s] kl5, clGtd ljZn]if0ffTds sfo{ljlw ul/G5 / o;sf
nflu b]xfo adf]lhdsf] 9fFrf k|of]u ug{ ;lsG5 .
clen]v
;]jfu|fxL;+u ;DalGwt d'Vo cg'kftsf] ;dLIff ug]{ . cg'kftdf b]lvPsf] s'g} 7"nf] jf c;fdfGo
ptf/ r9fj-movements_sf] JofVof x'g' kb{5 . of] v08df ljQLo ljj/0fdf b]lvPsf] c;fdfGo
(82)
kl/jt{gsf] lj:t[t JofVof x'g' kb{5 . xfn cjlwsf] /sdsf] utjif{ jf ah]6 /sd;Fu t'ngf
ug'{ kb{5 . d'Vo Jofj;flos cg'kftdf ePsf] ;"Id / c;fdfGo kl/jt{gx?nfO{ ;d{yg ug]{]
k"0f{ k|df0f x'g' kb{5 .
d'Vo Joj;flos cg'kftsf] ;f/fz+
-v'b gfkmf÷cfDbfgL_×!))
-s/ cl3sf] gfkmf÷cfDbfgL_×!))
-rfn" ;DklQ÷rfn" bfloTj_×!))
-cf;fdL÷pwf/f] lalqm_×!))
(83)
s] 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 < ;f] af/]df ljrf/ ug]{ .
lgisif{
d}n] ;du| / lj:t[[t b'j} ljZn]if0ffTds sfo{ljlwx? ;DkGg ul/;s] / d lgDg s'/fx?dfly
;Gt'i6 5' 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
al/i7 ;b:o
x:tfIf/ ug]{M ======================================= ldlt M ================================================
n]vfk/LIf0fsf nflu gd"gf ;j]{If0f ubf{ gd"gf 5gf}6sf] hf]lvd sd ug{ tnsf a'bfFx?nfO{ Wofg
lbg'kb{5 .
n]vfk/LIf0fsf] gd'gf 9fFrf tof/ kfbf{ n]vfk/LIfsn] n]vfk/LIf0f sfo{ljlwsf] p2]Zo /
gd"gfsf] 5gf}6 ePsf hDDff ;+Vof -Population_ sf] laz]iftfnfO{ Wofg lbg' kb{5 .
n]vfk/LIfsn] gd"gf 5gf}6sf] hf]lvdnfO{ :jLsf/ ug{ ;lsg] :t/df emfg]{ u/L gd"gf cfsf/
-Sample sixe_ lgwf{/0f ug'{kb{5 .
n]vfk/LIfsn] gd"gf 5gf}6 ubf{ ;Dk"0f{ ;+VofAff6 x/]s OsfO{sf] k|ltlglwTj x'g] u/L 5gf}6
ug'{ kb{5 .
n]vfk/LIf0fsf] gd"gf 5gf}6n] n]vfkl/IfsnfO{ gd"gf 5gf}6af6 ;du| ;+Vofsf] af/]df lg0f{odf
k'Ug 5gf}6 ul/Psf ljifoj:t' jf cfsF8fsf] ljz]iftfsf] af/]df cfPsf n]vfk/LIf0f k|df0fx?sf]
d"NofÍg ug{ ;xof]u ub{5 . n]vfk/LIf0fsf] gd"gf ;j]{If0f ubf{ laleGg ljwLsf] k|of]u ug{
(84)
;lsG5 . gd"gf 5gf}6sf] d'Vo ljlwx? ¥of08d (random) 5gf}6, l;nl;nfj¢ (systematic)
5gf}6 / h'g e]l6of] ToxL r'Gg] h:tf /x]sf 5g\ .
h:t} M lahs g+a/ ! b]lv %))) ;Ddsf] 5 / gd"gfsf] cfsf/ %) lgwf{/0f ul/Psf] xf] eg]
gd'gfsf] cGt/fn eg]sf] !)) -%)))÷%)_ x'g]5, ! b]lv !)) leqsf] s'g} c+s ofb[lR5s
5gf}6af6 lgwf{/0f u/] kl5 To; kl5sf] c+s lgwf{/0f lgDg tl/sfn] x'g]5 M
dfgf} ofb[lR5s 5gf}6af6 &! c+s rog eof] eg] afFsL c+s !&! -&!±!))_, @&! -&!±@*!))_,
#&! -&!±#*!))_, $&! -&!±$*!))_, ===== x'g]5 .
s'g} lglZrt 9fFrfdf Jojl:yt hg;+Vofaf6 gd"gf 5gf}6 ubf{ o; ljlwn] k|ltlglw gd"gf glbg
klg ;Sb5 .
klxnf] @,))) leq kg]{ dfgf} $@! ofb[lR5s 5gf}6 ul/of] eg] afFsLsf j:t'x? o; k|sf/ 5gf}6
ul/G5 M
j:t'sf] g+ j:t'sf] d'No df}lb|s OsfO{ 5gf}6 ul/g] j:t'
! #)) #))
@ #%^ ^%^ $@! -ofb[lR5s 5gf}6_
# !,)$) !,^(^
$ (%* @,^%$ @$@! -@)))±$@!_
% @,$$% %,)(( $$@! -@$@!±@)))_
^ ^*( %,&**
& @,))# &,&(! ^$@! -$$@!±@)))_
– – – –
(& !,!#$ &^,)@$
(* @,(^& &*,((! &^$@! -&$$@!±@)))_
(( %() &(,%*!
!)) $!( *),)))
j:t'sf] df}lb|s OsfO{ gd"gf cGt/fn eGbf 7"nf] 5 eg], of] ljlwaf6 To;sf] rog x'g] lglZrt
x'G5 . t;y{, pRr d"No ePsf] j:t'sf] :jtM 5gf}6sf nflu of] ljlw pkof]uL x'G5 / o;df 5gf}6
k|s[of cf/De ug'{ k"j{ pRr d"No j:t'nfO{ s"n hg;+Vofaf6 5'§fO{ /fVg' kb}{g . d"No gePsf]
hg;+Vofsf] gd"gf 5gf}6df o; ljlwsf] pkof]u ug{ ;lsb}g . s'g} j:t'sf] b'O{j6f gd"gf cGt/fn
x'g uP, h:t} dflysf] pbfx/0fdf j:t'sf] g+ (* df &^$@! -&$$@!±@)))_ / &*$@!
-&^$@!±@)))_ ul/ b'O{j6f gd"gf cGt/fn x'g uPklg, yk csf]{ j:t'sf] 5gf}6 u/L /fVg' kb}{g
lsgls o; ljlwaf6 df}lb|s OsfO{sf] k"0f{ gd"gf s'zntfk'j{s k/LIf0f -tested_ x'G5 . t/ To:tf]
5gf}6 ePsf] Ps df}lb|s OsfO{sf] k/LIf0f ug'{ eg]sf] g} b'O{ df}lb|s OsfO{dfly ljZj:ttf
-assurance_ k|fKt ug'{ xf] .
n]vfk/LIf0fsf] gd"gf 5gf}6 lgwf{/0f ubf{, n]vfk/LIfssf] Wofg laz]if p2]Zodf / pQm p2]Zo
pTs[i6 ?kdf ug{ ;Sg] n]vfk/LIf0f sfo{ljlwsf] ;+of]hgdf Wofg lbg'k5{ .
hxfF, R ;+s]t hf]lvdsf] sf/s cyjf ;+s]t xf] / o;sf] ;+Vof lgDg 6]andf lbOPsf] 5 .
INCOME AND
RELIANCE ON: BALANCE SHEET
EXPENDITURE
Analytical High Med Low High Med Low
Controls? Review? Risk Risk Risk Risk Risk Risk
No No 2.5 1.8 1.2 1.2 0.9 0.6
Yes No 1.3 0.9 0.6 0.4 0.3 0.2
No Yes 1.7 1.2 0.8 0.8 0.6 0.4
Yes Yes 0.9 0.6 0.4 0.4 0.3 0.2
lgoGq0f k/LIf0fsf] nflu klg sf/f]jf/sf] k/LIf0fdf k|of]u ul/Psf] lalw g} k|of]u ul/G5 tyflk,
lgoGq0fsf] k/LIf0f sd hf]lvd jftfj/0fdf w]/} k|of]u ul/G5 . sf/f]jf/ k/LIf0f / lgoGq0f
k/LIf0fsf] gd"gf cfsf/sf] d"NofÍg ubf{ d"No c;DalGwt x'G5 lsgls of] k|0ffnLsf] k/LIf0fdf
cfwfl/t 5 .
hf]lvs :t/ lgDgfg';f/ hg;+Vofsf] cg'dflgt ck]lIft k|ltztsf] cfwf/df lgwf{/0f ug{ ;lsG5 M
(87)
hf]lvdsf] :t/ cg'dflgt ck]lIft k|ltzt
sd ) – )=@%
dWo )=@% – @%
pRr @%±
dfly lbOPsf gd"gfsf] cfsf/ b]xfosf] tYofÍzf:qLo tYodf cfwfl/t 5 / ha q'l6sf] hf]lvd
a9\b} hfG5 ta kof{Kt n]vfk/LIf0f cfZjf;g k|fKt ug{ gd"gfsf] cfsf/ klg a9fpg' cfjZos
x'G5 .
e"nx? kQf nufpg th'{df ul/Psf] k/LIf0fx? zLif{sx?sf] clen]v /flvg] clen]v -Prime entry
record_af6 ;"? 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]
cfb]z;Fu le8fg ug{ ;lsG5 ._
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{ ;lsG5 ._
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 . lgDg tflnsfn] s]xL Jofjxfl/s pbfx/0fx? k|i6\ofpFb5 M
k/LIf0f eO{/x]sf
plrt u|fxssf sfuhftx? :jtGq k|df0fx?
zLif{s
lalqm k|]if0f gf]6x? kfpg' kg]{sf] kl/kq
;fdfg cfp6 a'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?
(88)
e'QmfgL x'g afFsL ;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] laqmL n]h/ kfpg' kg]{sf] kl/kq
Joj:yf kqfrf/ kmfOnx? hjfkmx?
:yfgLo k|];
u|fxs kqfrf/
s]l86 l/km/]G;
k|zf;ssf] kqx?
k|f]befjL cl3Nnf] e'QmfgL cfk"lt{stfsf] ljj/0f
ah]6÷cg'dflgt vr{ cfk"lt{stfsf] rnfgL
;fdfgx?sf] k'l:tsf jlsnaf6 kqx?
c8{/
(89)
kl/R5]b # ;dLIff / ;dfkg
(Review and Completion)
;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 cfFs8fsf] hf]lvdx¿sf] lgwf{/0f pko'Qm eP gePsf] d"NofÍg ug'{kb{5 .
k|fKt n]vfk/LIf0f k|df0fx?sf] kof{Kttf pko'Qmttfsf] cfFsng ul/;s]kl5 lt k|df0fx?sf]
d"NofÍg ub}{ pko'Qm lgisif{df k'Ug' kb{5 . lt sfo{sf] k|efjsfl/tfsf nflu b'O{ txdf ;dLIff
ug{'kb{5, klxnf] n]vfk/LIf0f kmfOnsf], h:sf] p2]Zo n]vfk/LIf0f sfo{ n]vfk/LIf0fdfg cg';f/
;DkGg ePsf] 5 eGg] Plsg ug{' / ;+sng ul/Psf n]vfk/LIf0f k|df0fx? Nf]vfk/LIf0f lgisif{df
k'Ug kof{Kt / plrt 5 5}g eGg] lgSof}{n ug{ ;xof]uL x'G5 / bf]>f] tx eg]sf] n]vfk/LIf0f
k|ltj]bg tyf n]vfk/LIf0f ul/Psf ljQLo ljj/0fx?sf] u'0f:t/ hfFr ug]{ .
(90)
n]vfk/LIf0fsf] ;'?b]lv cGt;Dd n]vfk/LIfssf] (Throughout the audit) lgisif{nfO{ k'li6 ug]{
n]vfk/LIf0f k|df0fsf] kof{Kttf / pko'Qmtf 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]xfosf h:tf sf/sx¿åf/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] ;f/ule{ttf -Succeptibility_,
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] kl/0ffd,
pknAw ;"rgfsf] ;|f]t / ljZj;gLotf,
n]vfk/LIf0f k|df0fsf] ljZjf;f]Tkfbstf (Persuasiveness) /
o;sf] cfGtl/s lgoGq0f nufot lgsfo / o;sf] kl/j]zsf] hfgsf/L .
n]vfk/LIf0fn] ;f/e"t ljQLo ljj/0f b[9f]lQm;DaGwL kof{Kt pko'Qm k|df0f k|fKt gu/]sf] v08df
n]vfk/LIfsn] yk n]vfk/LIf0f k|df0f k|fKt ug]{ k|of; ug'{kb{5 . n]vfk/LIfsn] kof{Kt pko'Qm
n]vfk/LIf0f k|df0f k|fKt ug{ ;dy{ gePsf] v08df n]vfk/LIfsn] 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 ;dLIff
ug{' kb{5 .
g]=u'=lg=df=! cg'R5]b ## cg';f/ ;dLIff gLltsf] dfgsn] tLg :t/sf] ;dLIffnfO{ ;dfj]z ub{5 .
tL x'g\ M
:jod\–;dLIff, hxfF tof/ ug]{ JolQmn] clen]vsf sfuhftx? cWoog u5{ / :jod\n]
;dLIff u5{ .
lj:t[t ;dLIff, hxfF slgi7 ;xsdL{åf/f :jod\ ;dLIff ul/;s]sf] sfo{, jl/i7 ;xsdL{åf/f
;dLIff ul/G5 . jl/i7 ;xsdL{åf/f tof/ ul/Psf] clen]vsf sfuhftx? n]vfk/LIf0f
k|jGwsåf/f lj:t[t ;dLIff ul/G5 . cg'aGwg ;fem]bf/n], n]vfk/LIf0f k|jGwsåf/f tof/
(91)
ul/Psf] clen]vsf sfuhftx?sf] lj:t[t ;dLIff ug'{kb{5 . lj:t[t ;dLIffx? clen]vsf
sfuhftx?df ul/G5 -cg'aGwg ;fem]bf/n] tof/ ul/Psf] afx]s_ / ;f] ;dLIffdf
;dLIffstf{sf] ;xL / ldltn] k|dfl0ft ul/Psf] x'G5 .
;du| ;dLIff, hxfF n]vfk/LIf0f k|jGws / cg'aGwg ;fem]bf/n] :jod\–;dLIff / lj:t[t
;dLIff eO;s]sf] clen]vsf sfuhftx? k'gM ;dLIff ul/G5 .
pbfx/0fsf nflu M
P= la= ;L k|fOe]6 sDkgLsf] n]vfk/LIf0fsf nflu n]vfk/LIf0f 6f]nL o; k|sf/ 5g\ M
n]vfk/LIf0f cg'aGw ;fem]bf/ M æPS;Æ
n]vfk/LIf0f k|jGws M æjfOÆ
jl/i7 ;xsdL{ M æh]8Æ
slgi7 ;xsdL{ M æP;Æ
- æP;Æ n] cfkm"n] u/]sf] sfo{ :jod\–;dLIff ub{5 .
- æh]8Æ n] cfkm"n] u/]sf] sfo{ :jod\–;dLIff ub{5 / æP;Æ sf] sfo{sf] lj:t[t ;dLIff
klg ub{5 .
- æjfOÆ n] cfkm"n] u/]sf] sfo{ :jod\–;dLIff ub{5 / æP;Æ sf] sfo{sf] lj:t[t ;dLIff /
æh]8Æ sf] sfo{sf] ;du| ;dLIff ub{5 .
- æPS;Æ n] cfkm"n] u/]sf] sfo{ :jod\–;dLIff ub{5 / æjfOÆ sf] sfo{sf] lj:t[t ;dLIff /
æh]8Æ / æP;Æ sf] sfo{sf] ;du| ;dLIff klg ub{5 .
(92)
q'6L / ckjfbnfO{ plrt tl/sfn] pkrf/ (treated) ug]{ / plrttf cg';f/, clogldt
cg';"rLdf k|lji6 ul/Psf], /
k/LIf0fx?sf lgisif{ cy{k"0f{, ;xL / tYox?åf/f ;dly{t ePsf] .
lj:t[t ;dLIff k|efjsf/L x'gsf nflu ;dLIffsf] cfjZostf;+u :ki6 / ;sf/fTds x'g' h?/L
5 . JoËfTds / 5'b| l6Kk0fLx?nfO{ a]jf:tf ug'{ kb{5 . ;dLIffstf{n] kmfOnsf a'Fbf /
n]vfk/LIf0fsf] /fosf nflu dxTjk"0f{ a'Fbfsf] ;Gt'ng u/fpg' kb{5 . h'g ;dLIffn] n]vfk/LIf0f /
ljQLo ljj/0fsf] ;du| lrq0f ug{ ;s]sf] 5}g / dxTjk"0f{ a'Fbfx? klxrfg u/]sf] 5}g, To:tf]
;dLIffnfO{ k|zf;sLo a'Fbfx?dfq ;dfj]z ePsf] ;dLIff elgG5 . ;fy}, o:tf] ;dLIffn] bogLo
;"rgf k|jfx u/]sf] / n]vfk/LIf0f 6f]nLn] ck]lIft :t/df sfd k"/f ug{ g;s]sf] ;+s]t u5{ .
;du| ;dLIff
;du| ;dLIffsf] d'Vo p2]Zo lgDg s''/fx?sf] ;'lglZrt ug'{ xf] M
lj:t[t ;dLIff ul/Psf] 5 Ù
dxTjk"0f{ If]qx? ljrf/ ul/Psf] 5 / n]vfk/LIf0f cg'aGw ;fem]bf/ jf k|aGwssf] Wofg
cfsif{0fsfnflu p7fOPsf a'Fbfx?sf] lgSof}{n eO;s]sf] 5 Ù
k|To]s v08df To;sf] lgisif{nfO{ k'li6 ug]{ kof{Kt k|df0f ;dfj]z ul/Psf] 5 Ù
(93)
k'li6 x'g g;s]sf] af/]df Joj:yfkg k|ltlglwx? 5'§} ?kdf b]vfOPsf] 5 Ù
n]vfk/LIf0f ;xL 9Ën] of]hgf agfO{ ;~rfng u/]sf] k'li6 ug{] kof{Kt k|df0f 5 / of]hgf
r/0fdf lnOPsf] lg0f{odf plrt kl/jt{gx? ul/Psf 5g\ Ù
Joj:yfkgn] ;"rgf kfPsf] cfwf/df dxTjk"0f{ leGgtf ;dfof]hg ug{ ;xdt ePsf] /
pko'Qm ;dfof]hg ul/;s]sf] 5 Ù
hfn;femL, P]g / lgodfjnLsf] kfngf gePsf], rln/x]sf] Joj;fo;Fusf] ;d:of, ;Da4
JolQm;Fusf] sf/f]af/ x'g ;Sg] ;Defjgfk|lt ljrf/ ul/Psf] 5 Ù
ljQLo ljj/0fx? 7Ls 7+un] k|:t't ePsf] 5 / pko'Qm sfg"g / Joj:yfkg, n]vf
k|ltj]bgdfgsf] kfngf ePsf] 5 Ù
n]vfk/LIf0f kmfOnx? ljQLo ljj/0fnfO{ k'li6 ug]{ vfnsf 5g\ Ù
n]vfk/LIf0f /fon] n]vfk/LIf0f lgisif{nfO{ k|ltlalDat ub{5 Ù
sfo{x? s'zntfk"0f{ ;DkGg ul/Psf] 5 / M
sfo{fGjog ug'{kg]{ a'bfFx?sf] klxrfg ul/Psf] 5 Ù
kmfOndf cToflws sfuhftx? 5}gg\ / clen]v :ki6 ?kdf /flvPsf] 5 elg
klxrfg ul/Psf] 5 Ù
;lx :t/sf] sd{rf/Lx?sf] pkof]u ePsf] 5 Ù
;dLIffsf] clen]v
lj:t[t / ;du| ;dLIffx? ubf{sf] ;dodf kQf nfu]sf ;a} ;dLIffsf a'Fbfx? lnlvt ?kdf
clen]v ug'{ kb{5 / n]vfk/LIf0f kmfOndf /fVg' kb{5 . k|Zg p7fOPsf laifox?sf] ;a} lgSof}{n
(94)
ul/Psf] x'g'kb{5 . / o;nfO{ k'li6 ug]{ k|df0f ;dLIff a'Fbfx?sf]] cg';"rLdf /flvPsf] x'g' kb{5 .
t/ s'g} v08af6 pTkGg ePsf] k|Zgsf] yk sfo{ OToflb ToxL v08df clen]v ug'{kb{5 . k|Zg
p7fOPsf a'bfFx?sf] lgSof}{n eO;s]kl5, ;dLIfstf{n] ;f] hjfkm ;+tf]ifhgs 5 eGg] ;'lglZrt
ug{ k'gM ;dLIff ug'{ kb{5 . ;f]sf] k'li6 ug{ k"0f{ k'li6 sfF6L, sf6\g] JolQmsf] gfd ;lxt ;a} a'bfF
:ki6 n]Vg'kb{5 . kmd{n] o:tf :ki6 kfl/Psf a'bfFx? n]vfk/LIf0f kmfOndf /fVg] ls g/fVg] elg
gLlt :yflkt ug'{ kb{5 . / ;f] gLlt n]vfk/LIf0f sfo{qmd DofGo"cn -audit procedure manual_
df pNn]v ug'{kb{5 .
;ldIffsf] ;do
slgi7 / jl/i7 n]vfk/LIf0f sd{rf/Lsf] sfdsf] lj:t[t ;ldIff :ynut ?kdf / ;f] tof/ u/]sf
sd{rf/Lx? hjfkmsfnflu pkl:yt /x]sf a]nfdfg} ug'{ kb{5 . o:tf] ubf{ ;ldIff k|s[of s'zndfq
geP/ sd{rf/Lx?sf] ljsfznfO{ 6]jf k'of{pg] k[i6kf]if0f -feedback_ klg sd{rf/Lx?n] k|fKt
ub{5g\ .
To;sf/0f n]vfk/LIfsn] cg'ufdL 36gfx? -events after balance sheet date_ sf] ;dLIff ug'{
kb{5 . cg'ufdL 36gfx?sf] ;dLIffsfnflu b]xfosf 9fFrf k|of]u ug{ ;lsG5 .
(95)
cg'ufdL 36gfx?sf] ;dLIff
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{ /
g]=n]=k=df= %^), æcg'ufdL 36gfx?Æsf] cGo cfjZostfx? k'/f ug{ .
gf]6 M ;dfof]hg ul/g] 36gf eg]sf] To:tf] 36gfx'g h:fsf] cl:tTjsf] k|df0f k|ltj]bg ldltdf
cjl:yt lyof] eGg] hgfpF5 . ;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{ /fo -true and fair view_sf
nflu cfjZos x'g ;Sb5 .
qm= n]k clen]v ;Gbe{ /
;]jfu|fxLsf] vftfsf] ;dLIff ubf{sf] avt
;+= 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] ;dLIff ubf{ c;fdfGo /
cgk]lIft j:t'sf] klxrfg ug{ _
-nominal ledger, including material journals_
lalqm / vl/b vftf, lahs, qm]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 sDklgsf] n]vfk/LIf0fsfnflu lalqm / vl/b
vftf, lahs, q]ml86 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"gM;dLIff ug'{ k5{ <
(96)
@ 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 -explaination_ dfUg] .
k|f/lDes lgisif{
dlysf 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] qmddf 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 .
(99)
d ;Gt'i6 5' ls k|f/lDes / clGtd lgisif{sf aLr 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'gMkl/jt{g ug]{
pko'St sfo{ ug]{
cg'ufdL 36gfx?sf] af/]df n]vfk/LIfsn] ;]jfu|fxLsf] Joj:yfkg;Fu ;dodfg} ;~rf/ ug'{ kb{5 .
cg'ufdL 36gfx? ;DaGwL Joj:yfkg;Fu ul/g] ;fdfGo 5nkmnx? lgDg x'g ;Sb5g\M
z]o/ k"FhLdf, bL3{sflng shf{df s'g} dxTjk"0f{ kl/jt{g ePsf],
ljQLo ljj/0fdf s'g} ;Defljt bfloTjsf] v'nf;f jf To:tf v'nf;fx?sf] klxrfg
n]vfk/LIf0f sfo{ ;DkGg eO;s]kl5 yfxf ePsf],
c;fdfGo p7\g g;s]sf] cf;fdL,
;]jfu|fxLsf] cjlR5Ggtfdfly k|Zg p7\g] s'g} 36gfx?, OToflb .
/ olb s'g} ;dfof]hg jf v'nf;f ug'{ kg]{ 36gfx? klxrfg eP, n]vfk/LIfsn] Joj:yfkgnfO{
n]vfdf ;dfof]hg ug{ cfu|x ug{' kb{5 . Joj:yfkgn] ;f] ;dfof]hg jf v'nf;f ug'{ kg]{
36gfx?sf] ;dfof]hg gu/]sf] cj:yfsf sf/0f n]vfk/LIfssf] /fodf ;d]t c;/ kg{ ;Sb5 .
(100)
#=# cljlR5Ggtf
cljlR5Ggtfsf] cg'dfgdf lgsfosf] sf/f]af/ lg/Gt/ ?kdf ;~rflnt eO/x]sf] / ;f]sf]
eljiodf ;d]t lg/Gt/tf k|fKt ug]{ eGg] a'lemG5 . ;~rfng ;fdYo{sf] Joj:yfkg d"NofFsg /
lgsfonfO{ vf/]h -Liquidate_ ug]{ dg;fo geP;Dd ;fdfGotofM ljQLo ljj/0fx?
cljlR5Ggtfsf] dfGotfdfg} tof/ ul/G5 . ljQLo ljj/0fx¿df klxrfg ul/Psf ;fdfGo
;DaGwx¿ -pbfx/0fsf nflu ;DklQeGbf bfloTj a9L, C0ffTds gub k|jfx_ o;df ;d:ofsf]
kl/rfos x'g ;S5g\ .
ljQLo ?kdf
gsf/fTds ;~rflnt gub k|jfx,
aSof}tf jf af9\g afFsL nfef+z,
efsf leq ;fx"x?nfO{ ltg{ g;lsPsf],
C0f ;Demf}tfx? adf]lhd zt{x? kl/kfng ug{ g;lsPsf],
;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 Joj:yfkg 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'{,
k"FhLsf] ckof{Kttf,
ladf gul/Psf] jf ;'/lIft gePsf] dxf;+s6sf] l:ylt ;[hgf ePsf],
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 36gfx? x'g ;Sg] cj:yfsf cfwf/df cljlR5Gg hfFr :f"rL tof/ ug'{ kb{5 .
#=$= 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
(101)
(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] lgsfo (similar body) sf] a}7ssf] tT;DaGwL k|ltlglwTj (written representation)
jf ljQLo ljj/0fsf] b:tvt ul/Psf] k|ltsf] (copy) :jLs[ltsf] k|df0f k|fKt ug'{ kb{5 .
=====================================
;~rfns ;ldlt cWoIf jf zf;sLo e"ldsfdf /x]sf AolQm
ldlt
:yfgM sf7df08f}
(103)
ljin]if0ffTds ;dLIff k|ljlw / JofVof
!= lhG;L
lhG;Ldf j[l4 lgDg sf/0fx?n] ubf{ x'g ;Sb5 M
vl/b gLltdf kl/jt{g -pbfx/0fsf nflu 7"nf] kl/df0f vl/b ubf{ 5'6 kfpg]
ePsfn]7"nf] kl/df0f vl/b ug]{ _
laqmLdf sdL
k"FhLs/0f gLltdf -capitalization policy_ kl/jt{g
d'b|f:kmLltsf sf/0f vl/bsf] nfutdf j[l4
vr{ n]Vg'kg]{ ;§fdf lhG;Ldf n]vf+sg ul/Psf]
5''6\ofpg] sfo{ljlwdf q'l6-cut off error_
lhG;L lgoGq0fdf sdhf]/
laqmLsf] n]vfs+g gul/Psf]
v/fa ahf/ cj:yf
lhG;L sf/f]af/df j[l4 jf lhG;L df}Hbftdf sdL lgDg sf/0fx?n] ubf{ x'g ;Sb5 M
lhG;L lgoGq0fdf ;'wf/
laqmLdf sdL
deflation sf sf/0f vl/bsf] nfutdf sdL / ;6xL b/df cg's"n ptf/ r9fj
n]vfgLltdf kl/jt{g
s'g} j:t' lhG;Ldf clen]v ug{ 5'6]sf]
5''6\ofpg] sfo{ljlwdf q'l6-cut off error_
lhG;L ckn]vg jf Joj:yf -write off and provision_
(104)
d'Vo tYofÍ -Key figures_
lhG;L df}Hbftdf kl/jt{g
jf:tljs lhG;Lsf] d"Nodf kl/jt{g
k|lt OsfO lhG;Lsf] d"Nodf kl/jt{g
Joj:yf
>d vr{
lkmtf{sf] :t/ -ljz]if ul/ cjlw ;dflKtsf] t'?Gt kl5_
lhG;L sf/f]af/
(105)
d'Vo tYofÍ -Key figures_
cf;fdLsf] df}Hbft
p7\g g;s]sf] cf;fdLsf] df}Hbft
cf;fdLsf] cfo" tflnsfsf] ljZn]if0fdf kl/jt{g
k};f p7\g] lbgx?
p7\g g;s]sf] cf;fdL ckn]vg -written off_—laqmLsf] k|ltztdf
d'Vo u|fxsx?n] ltg{ afFsL /sd
#= ;fx"
;fx"df j[l4 lgDg sf/0fx?n] ubf{ x'g ;Sb5 M
vl/bdf j[l4
e'QfgLdf l9nfO ug]{ Joj:yfkgsf] lg0f{o
;6xL b/df k|lts'n ptf/ r9fj
bfloTjx? ltg]{ a]nfdf e'QmfgL ug{ sl7gfO{
5''6\ofpg] sfo{ljlwdf q'ml6-cut off error_
sfNklgs -fictitious_ lhG;L vl/b
gub vftfnfO{ w}/} b]vfpg -inflate_ cjlw ;dflKtsf] s]xL cufl8 ul/Psf] e'QmfgLnfO{
kl5sf] cjlwsf] e'QmfgL elg clen]v ul/Psf]
(106)
#=^ Vf'nf;f / cg'kfngfsf] ;fdLIff (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]bgdfgx? / s'g} k|f;+lus lgod sfg"g cg';f/ ag]sf 5g\ jf 5}gg\ eGg]
s'/fsf] ;'lglZrt ul/G5 . ljQLo ljj/0f v'nf;f / cg'kfngfsf] jflif{s ;dLIff hfFr;"rL b]xfo
adf]lhd x'g ;Sb5 .
p2]ZoM 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]bgdfgx? jf cGo sfg"g lgod lgb]{lzsfx?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? ;[h{gf ePsf 5g\
5 jf
5}g
g]=n]=k=df= nfu" jf sfg"g cg';f/sf] v'nf;fdf k|fKt 5'6 k|of]u ul/Psf] 5 jf
ca ;f] 5'6 nfu" gx'g] eof] <
s] sDkgLn] utjif{df Plss[t ljQLo ljj/0f tof/ ug'{ kg]{ lyof] / xfnsf]
jif{df tof/ ug'{ kb}{g <
(107)
s] sDkgLn] xfnsf] 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]bgdfgx?
;a}eGbf kl5 tof/ ul/Psf] v'nf;f hfFr;"rL cjlw cGTo ===========================================df
ePsf] lyof] .
To; kZrft s'g} klg ljQLodfgx? jf k|ltj]bg dfgx? clgjfo{ ePsf 5}gg\ jf lgDg ljQLo
k|ltj]bgdfgx? Kl/jt{g jf ylkPsf 5g\, h;sf sf/0fn] lgDg v'nf;fx? cfjZos ePsf
5g\ .
ljQLo k|ltj]bg dfg v'nf;fx?df c;/
$= lgisif{
xfn jif{sf] nflu v'nf;f hfFr;"rL tof/ ug{ cfjZos 5}g / ljQLo ljj/0fx? cl3Nnf]
cjlwdf tof/ ul/Psf] v'nf;f hfFr;"rL / s'g} yk gofF ljQLo k|ltj]bgdfgx? eP ;f]sf]
cfjZostf x]/L tof/ ul/Psf] 5 / v'nff;fx? k|ofKt 5g\ .
ljQLo ljj/0fsf] ;"Id ;dLIff x/]s jif{ ug'{ kb{5 . ljQLo ljj/0fsf] ;"Id ;dLIff hfFr;"rLn]
ljQLo ljj/0f lg/y{s 5|}gg\ eGg] ;'lgZrt ug{ d2t ub{5 . o;sf] 9fFrf b]xfo adf]lhd x'g
;Sb5 .
(109)
!# olb gf]6n] s'g} kfgf g+ jf cGo gf]6sf] ;Gbe{ lbG5 eg]
s] ;Gbe{df lbPsf] kfgf g+ ;lx 5 <
!$
d}n] dflysf hfFrx? ul/ ;s] kZrft ljQLo ljj/0fsf] 8«fˆ6 ;]jfu|fxLnfO{ k7fPsf] 5' .
dflysf hfFrx? ;]jfu|fxLnfO{ k7fOPsf] clGtd ljQLo ljj/0fdf 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} tfbDotf /fVb5g\ .
n]vfk/LIfsn] zLif{sx? aLrsf] leGgtf (difference between items) lglZrt ug{ k]zfut
ljj]ssf] k|of]u ug{' kb{5 . oBlk s}lkmotsf ljifo cGtu{t ;dfj]z ul/g] hfFrsf glthfsf nflu
n]vfk/LIfsn] ltgnfO{ dfu{bz{g ug{ ;f/e"ttf u0fgf pkof]u ug{ ;Sb5g\ .
u_ n]vfk/LIf0fhfFrsf 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/LIfsaf6 pTkGg x'g] n]vfk/LIf0fsf] ljifosf] ;Dk|]if0f pk/ dfu{bz{g k|bfg ub{5 . o:tf
;Dk|]if0fn] zf;sLo ;/f]sf/sf n]vfk/LIf0f ljifox?sf] ljj/0f lbG5g\ . sfo{;Dkfbgsf] kmn:j?k
n]vfk/LIfsnfO{ hfgsf/L x'g cfPsf] zf;sLo rf;f]sf n]vfk/LIf0f ljifox? dfq ;dfj]z ug{'
kb{5 .
To; sDkgLsf] ldlt @)==÷==÷== ut] a;]sf] aflif{s ;fwf/0f ;efsf] ===== cf} a}7ssf]
lg0f{ofg';f/ cf=j= @)==÷== sf] afXo n]vfk/LIf0f ug{sf nflu xfdLnfO{ lgo'Qm ul/Psf]
;Gbe{df To; sDkgLaf6 pknAw lan, e/kfO{, ef}r/, ;DklQ, bfloTj tyf cfDbfgL vr{
vftfx? tyf pknAw ;"rgfx?sf] cfwf/df tof/ ul/Psf] @)== cfiff9 ====ut]sf] af;nft,ldlt
@)== ;fn >fj0f )! b]lv @)== cfiff9 ====ut] ;Ddsf] cfo Joo lx;fa, gub k|jfx ljj/0f,
(112)
:jFk"hLdf ePsf] kl/jt{gsf] ljj/0f / n]vfgLlt tyf l6Kkl0fsf] n]vfk/LIf0f sfo{ ;DkGg ubf{
gd"gf 5gf}6 -Sampling_ sf cfwf/df b]lvPsf s}lkmotx?sf] l6Kk0fL / l;kmfl/z ;lxt
lgDgfg';f/sf /fox? JoQm ub}{ ;~rfns ;ldltsf] tkm{af6 cfjZos k|ltj4tfsf] ck]Iff
/fVb5f} .
!_ jf;nft tkm{
%_ cGo tkm{
n]vfk/LIfssf] l;kmfl/;x? M
!_ ===
@_ ===
#_ ===
$_ ==
%_
PS;= jfO{= h]6=
PS;= jfO{= h]6= P08 sDkgL
(113)
Joj:yfkg kq clen]vLs/0f
;]jfu|fxL M
cjlw M
cg';"rL Klxrfg ePsf d'2fx? ;]jfu|fxLsf] l6Kk0fL clGtd k|ltj]bgdf /fVg] Kfl/0ffdx?sf] follow
;'emfjx?
;Gbe{ -!_ jf hjfkm ÷ g/fVg] -@_ up kl5Nnf] cf=a= df
!= o;df n]vf / lgoGq0f k|0ffnLsf sdhf]/Lsf l6Kk0fLx?, ljQLo ljj/0fsf] u'0ffTds kIfx?,
n]vf gLltx?sf] plrttf / ;]jfu|fxLn] ckgfPsf n]vf cg'dfgx?sf] af/]df pNn]v ul/G5 .
@= ;a} dxTjk"0f{ d'2fx? clGtd k|ltj]bgdf /fVg' kb{5 .
tof/ ug]{ M
;dLIff ug]{ M
v_ 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 jf cGt/f{li6«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/LIfsnfO{ g}lts cfjZostfx?sf] cg'kfngf ug'{ kg]{
/ n]vfk/LIfsn] ljQLo ljj/0fx? ;f/e"t unt cfFs8faf6 d'Qm eP gePsf] dgfl;a cfZj:ttf
k|fKt ug{ n]vfk/LIf0fsf] of]hgf th'{df / ;Dkfbg ug{ cfjZos u/fpg] s'/f klg :ki6 ug'{
(115)
kb{5 . ;fy} n]vfk/LIfsn] ckgfPsf] n]vfk/LIf0f ljlw h:t} gd"gf k/LIf0f, cflbsf] ;d]t pNn]v
ug'{ kb{5 . n]vfk/LIfssf] k|ltj]bgn] n]vfk/LIfsn] k|fKt u/]sf n]vfk/LIf0f k|df0fn]
n]vfk/LIfssf] /fosf nflu cfwf/ k|bfg ug{ kof{Kt / pko'Qm ePsf] n]vfk/LIfs ljZj:t ePsf]
s'/f pNn]v ug'{ kb{5 .
s_ s}lkmot/lxt /fo k|s6 ul/+bfsf 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_ .
g]kfn ljQLo k|ltj]bgsfdfgx? ljQLo k|ltj]bgsf 9fFrfsf ?kdf k|of]u gul/Psf] cj:yfdf
/fosf] zAbfjnLdf ljQLo k|ltj]bgsf 9fFrfsf] pNn]vn] If]qflwsf/ jf ljQLo k|ltj]bg 9fFfrfsf]
pTklQsf] d'n's klxrfg ug'{ kb{5 .
(116)
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 ljlQo 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 ub{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 ul/g' 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' tyf ljBdfg gePsf] eP ljQLo ljj/0fx?df ;DefJo ;dfof]hg x'g] lglZrt
ul/g ;lsg] s'/f ;Í]t ug'{ kb{5 .
s}lkmot/lxt /fo JoQm ul/Psf] n]vfk/LIf0f k|ltj]bgsf] gd"gf lgDgfg';f/ x'g ;Sb5MM
-n]vfk/LIfssf] n]6/Kof8df_
:jtGq n]vfk/LIfssf] k|ltj]bg
;Djf]lwt -Addressee_,
=================================
(117)
pko'Qm n]vfgLltsf] 5gf}6 ug]{ / nfu" ug]{ tyf tTsflng cj:yf pko'Qm n]vf cg'dfgx? ug]{
sfo{x? kb{5g .
n]vfk/LIfssf] pQ/bfloTj
ljQLo ljj/0fx? pk/ n]vfk/LIf0fsf] cfwf/df cfˆgf] /fo hf/L ug{' xfd|f] pQ/bfloTj xf] .
-lgodg ug]{ sfg"g jf lgodg ug]{ lgsfon] hf/L u/]sf] lgb]{lzsf s]xL eP ;f]df ePsf
k|fjwfgx? pNn]v ug]{_, g]kfn n]vfk/LIf0fdfgsf] cfwf/df n]vfk/LIf0f ;DkGg u/]sf 5f} . oL
n]vfk/LIf0fdfgx? adf]lhd ljQLo ljj/0fx? unt cf+s8f /lxt 5 elg ljZj:t x'g
n]vfk/LIfsn] g}lts d"No dfGotfsf] kfngf ug'{ kb{5 / ;f] adf]lhd n]vfk/LIf0f of]hgf tof/
ul/ n]vfk/LIf0f ug'{ kb{5 . ljQLo ljj/0fdf pNn]lvt /sd / v'nfO{Psf cGo ljj/0fnfO{
k'li6 ug]{ k|df0fsf] gd"gf -58\s]_ k/LIf0f ;d]t n]vfk/LIf0fdf ;dfj]z x'G5 . -lgsfo_ n]
cjnDjg u/]sf] n]vfgLlt, Joj:yfkgn] u/]sf dxTjk"0f{ cg'dfg Pj+ ljQLo ljj/0f k|:t'tLsf]
;du| l:yltsf] d"NofÍg klg n]vfk/LIf0fdf ;dfj]z x'G5 .
n]vfk/LIf0fn] xfd|f] /fonfO{ kof{Kt cfwf/ k|bfg ug]{ s'/fdf xfdL ljZj:t 5f}F .
/fo
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] g]kfn n]vfdfg -/ lgodg ug]{
sfg"g, lgod pNn]v ug]{_ jdf]lhd ;xL / oyfy{ lrq0f ub{5 .
==================================
-n]vfk/LIfssf] x:tfIf/_
n]vfk/LIfssf] gfd M ==============================
7]ufgf M =============================
ldlt M ==================================
#=*= clGtd n]vfk/LIf0f kmfO{nnfO{ Pslqt ?kdf ldnfP/ /fVg] sfd (Assembly of
Final Audit File)
n]vfk/LIf0f kmfO{nx?nfO{ Plss[t ?kdf ldnfpg] sfo{nfO{ ;dodf g} ;DkGg ug{sf nflu
g]=u'=lg=df= ! -jf TolQs} k|efjsf/L ;Da4 P]g, 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
(118)
!$ 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'Fb}g .
n]vfk/LIfssf] k|ltj]bgsf] ldlt kZrft k"/f ug]{ clGtd n]vfk/LIf0f kmfO{nnfO{ Plss[t 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{ Plss[t ?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 Plss[t 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 . ;fdfGotof 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] 5}g .
xfn sfod /x]sf] n]vfk/LIf0f clen]vdf s'g} ;+zf]wg ug'{ kg]{ jf kmfO{n Plss[t ?kdf ldnfP/
/fVg] sfo{ ;DkGg eO ;s]kl5 s'g} gofF clen]v yk ug'{ kg]{ klg x'G5 h:t} cfGtl/s jf afXo
kIfåf/f cg'udg hfFrsf] sfo{df p7]sf l6Kk0fLx?sf] :ki6Ls/0f ug{ .
Debriefing meeting n] dflysf a'+bfx?sf] lgisif{ lgsfNb5 . oL lgisif{ cfp+bf] cf=j= sf] sfo{
of]hgfdf /flvG5 . cfpFbf] cjlwsf] n]vfk/LIf0fsfnflu cfjZos a'Fbfx? -Points forwards_ sf]
9fFrf b]xfo adf]lhd x'g ;Sb5 .
(120)
olb d'2fx? n]vfk/LIf0fsf] kmfOndf klxn] g} ;dfj]z ul/;lsPsf] 5 eg] -h:t}M cg'ufdL
36gfsf] ;dLIff, g]=n]=df= n]vfk/LIf0f cg'kfngf hfFr;"rL_, ;f] d'2fx?nfO{ bf]xf]/fO{ clen]v
ug'{ kb}{g . t/ cfjZos eP, ;'wf/sfnflu ;'emfjx?sf d'Vo a'bfFx? pNn]v ug{ ;lsG5 .
n]vfk/LIf0f ubf{sf avt ePsf ;d:ofx? -n]vfk/LIf0f hfFr;Fu ;DalGwt_
1ft ePsf] cfufdL cjlwdf kl/jt{g ul/g] gofF n]vf l;4f+Gtx? / cg'dfgx?
(121)
eljiosf] n]vfk/LIf0f 6f]nLsf] ;+/rgf
cGo d'2fx?
(122)
cg'qmdl0fsf (INDEX)
;fGble{s pbfx/0fM
P=la=;L= k|fOe]6 lnld6]8 Pp6f 6]«l8ª sDkgL xf] . of] sDkgL @)^$ ;fndf sDkgL P]g
cGtu{t sDkgL /lhi6«f/sf] sfof{nodf btf{ ePsf] lyof] eg] @)^% ;fndf d"No clej[l4
s/df ;d]t btf{ ePsf] lyof] . o; sDkgLdf & hgf ;+rfnsx? /xg] u/]sf 5g / cWoIf
nufot c? # hgf Ps} kl/jf/sf 5g eg] afFsL # hgf lab]zdf /x]sf g]kfnLx? /x]sf 5g .
of] sDkgLn] sf7df8f}df sf/f]af/ ;+rfng ub}{ cfPsf] 5 / xfn;Dd klg s'g} zfvfx? vf]n]sf]
5}g . of] Pp6f v'b|f Jofkf/ ug]{ sDkgL xf] t/ sDkgLn] cfkm\gf] ;fdfgsf] s/Lj Ps ltxfO{
Ps hgf ;~rfnssf] kf]v/fl:yt l8kf6{d]06n :6f];{nfO{ laqmL ug]{ u/]sf] 5 . ;fy}, o;n]
g]kfn leq / aflx/af6 ;d]t ;fdfgx? vl/b ug]{ ub{5 .
P=la=;L= k|fOe]6 lnld6]8 cfly{s jif{ @)&$÷)&% dfbzf}+ aif{df k|j]z u/]sf] 5 . o;
sDkgLn] :yfkgf ePsf] jif{b]lv g} cfˆgf] n]vfk/LIf0f lgoldt u/fpFb} cfPsf] 5 . sDkgLn]
cf=j= @)&!÷)&@ b]lv @)&#÷)&$ ;Ddsf] n]vfk/LIf0f lk=So"=cf/= P;f]l;P6\;, n]vfk/LIf0f
kmd{af6 u/fPsf] lyof] / cf=j= @)&$÷)&% sf] nflu n]vfk/LIfs kl/jt{g u/L gofF
n]vfk/LIfs lgo'Qm ug{ ;~rfns ;ldltn] gjf}+ aflif{s ;fwf/0f ;efdf k|:tfj u/]sf] 5 .
;fwf/0f ;efåf/f PS;=jfO{=h]8= P;f]l;P6\;, n]vfk/LIf0f kmd{nfO{ cf=j= @)&$÷)&% sf]
nflu n]vfk/LIfs lgo'lQm ug]{ lg0f{o u/]sf] lyof] .
sDkgLn] cfˆgf] n]vf 6\ofnL(Tally) eGg] k|rlnt ;ˆ6j]o/df /fVg] u/]sf] 5 h'g cfGtl/s
/fhZj laefuaf6 :jLs[t k|fKt 5 . ;f] ;ˆ6j]o/af6 ;Gt'ng k/LIf0f -Trial Balance_ :jtM
l;h{gf x'G5 / l;nl;n]jf/ s/ lahs tyf ef}r/ klg lgsfNg] ;'lawf 5 . o; sDkgLn] ljn
ljhs rfxg] AolQm jf lgsfonfO{ lahs hf/L ub{5 / afFsL laqmLsf] Ps d"i7 laqmL hgfO{
s/ lahs hf/L tyf laqmL n]vf+sg ug]{ ub{5 . sDkgLdf lhG;Lsf] ef}lts k/LIf0f cfly{s
jif{sf] cGTodf :6f]/ k|d'vsf] ;+of]hsTjdf ul7t # ;b:oLo pk;ldltn] ug]{ ub{5 . o;
sDkgLn] d'No clej[l4 s/sf] ljj/0f -cfoft, vl/b / laqmL_ x/]s dlxgf a'emfpg] ub{5 /
;f]sf] ldnfg -reconciliation_ jif{sf] cGTodf ug]{ ub{5 . o; sDkgLn] cfos/ P]g cg';f/
cg'dflgt s/sf] ljj/0f / s/ /sd oyf ;dod} a'emfpg] u/]sf] 5 .
cl3Nnf] n]vfk/LIf0fsf] Joj:yfkg kqdf lhG;L df}Hbftsf af/]df s]xL d'2fx? pNn]v ul/Psf]
lyof] . h:t}, sDkgLn] lhG;L df}Hbftsf] n]vfÍg FIFO cfwf/df ug]{ u/]klg lhG;L df}Hbftsf]
dfkg ubf{ g]kfn n]vfdg @ df pNn]lvt k|fjwfg cg';f/ gu/L nfutnfO{ g} cfwf/ dfg]/
ug]{ u/]sf] 5 . ;fy}, sDkgLn] cfly{s jif{sf] cGTodf ef}lts k/LIf0f ug]{ u/] tfklg :6f]/ /
n]vf vftf cg';f/sf] lhG;L df}Hbft lar le8fg ug]{ kl/kfl6 eg] a;fn]sf] 5}g\ .
o; sDkgLsf] cf=a= @)&$.&% sf] d:of}bf ;Gt'ng k/LIf0f / s]xL zLif{ssf] ljj/0f
cg';"rLdf pNn]v ul/Psf] 5 / ;f]xL cfwf/df n]vfk/LIf0fsf nflu n]vfk/LIf0f ug{] kmd{n]
ug'{kg{] sfo{x?nfO{ clen]vLs/0f ug{' kg]{ cfjZostfx?sf af/]df o; k'l:tsfsf] kl/R5]bx?df
JofVof ul/Psf] 5 . tyf ;f/e"ttf u0fgf tyf gd"gf k/LIf0fsf] pbfx/0f ;d]t k|i6\ofOPsf]
ljj/0f ;+nUg 5 .
(123)
ABC Pvt. Ltd.
Kathmandu Nepal
Trial Balance
July 16, 2017 to July 16, 2018
(124)
Account Opening Balance Transaction Closing Balance
Particulars
Code Dr Cr Dr Cr Dr Cr
104.7 PQR stores 108,000.00 200,000.00 108,000.00 200,000.00
104.8 LMN retails 300,000.00 200,000.00 210,000.00 290,000.00
104.9 Others 12,814,582.17 5,300,120.00 3,604,180.45 14,510,521.72
FIXED ASSETS 30,222,116.00 30,015,168.50
201 Investments 4,000,000.00 - - 4,000,000.00
202 Land 21,000,000.00 - - 21,000,000.00
203 Building 5,000,000.00 87,220.00 276,092.00 4,811,128.00
204 Office Equipment 222,116.00 49,938.00 68,013.50 204,040.50
204.1 18.5" Acer Monitor 4,506.00 - 1,126.50 3,379.50
204.2 19"LED Dell Monitor 6,039.00 10,130.00 4,042.25 12,126.75
204.3 25*5 Mm Podrej Rack 3,240.00 810.00 2,430.00
Adjust Fan(Service
204.4 1,120.00 3,211.00 1,082.75 3,248.25
Room)
Brother Printer 4 In One
204.5 4,105.00 1,026.25 3,078.75
(Account)
Dell Computer 390
204.6 22,747.00 3,813.00 6,640.00 19,920.00
(Server)
Dell Core I 3 Laptop
204.7 - 12,403.00 3,100.75 9,302.25
Computer
204.8 File Rack 12"*36"*84(3) 3,040.00 933.00 993.25 2,979.75
204.9 Lenovo M70E Desktop 2,574.00 - 643.50 1,930.50
LG Refrigerator(Glb 492
204.10 6,032.00 - 1,508.00 4,524.00
Glpl)
204.11 Office Table 2,021.00 1,033.00 763.50 2,290.50
(125)
Account Opening Balance Transaction Closing Balance
Particulars
Code Dr Cr Dr Cr Dr Cr
Officer Low Back
204.12 1,056.00 264.00 792.00
Revolving Chair
204.13 Online Ups 5Kva 502.00 125.50 376.50
Printer (Brother Dcp-
204.14 6,097.00 4,282.00 2,594.75 7,784.25
2540 )
204.15 Printer(Brother Hl-2140) 3,420.00 855.00 2,565.00
Sony 40"LED Tv With
204.16 5,022.00 - 1,255.50 3,766.50
Stand
204.17 Telephone Sets 1,982.00 893.00 718.75 2,156.25
TVS
204.18 152,033.00 9,820.00 40,463.25 121,389.75
Wego(Ag43G1N00320)
LIABILITES & SHARE
130,184,130.00 142,117,688.50
CAPITAL
LIABILITES 40,311,910.00 48,937,755.50
3 CURRENT LIABILITIES 34,283,665.00 43,208,544.50
301 OTHER PAYABLE 19,134,683.00 20,467,893.96 29,076,188.30 26,955,376.50
301.1 SagarmathaP.Ltd.(Fuel) 8,721.00 8,551.04 7,294.00 9,032.00
301.2 Balaram Neupane 732,102.00 716,048.48 852,642.00 1,000,000.00
301.3 Jaisilal Foods 8,727,101.00 9,346,195.72 8,737,568.00 9,832,320.00
301.4 SRT Suppliers 2,000,000.00 1,327,220.34 2,565,666.00 3,481,823.00
301.5 Johanson co 4,998,850.00 4,877,730.64 12,812,900.30 9,287,592.50
301.6 APS PetroleiumPvt Ltd 83,274.00 122,455.04 46,859.00 30,133.00
Corporate Law Associate
301.7 22,600.00 35,503.39 18,404.00 12,011.00
P.Ltd
301.8 Krishna Mohan Amatya 822,189.00 1,190,684.20 882,477.00 732,322.00
(126)
Account Opening Balance Transaction Closing Balance
Particulars
Code Dr Cr Dr Cr Dr Cr
301.9 Darshan Transport P.Ltd. 4,292.00 4,811.26 5,619.00 5,982.00
301.10 AT Traders 982,935.00 1,338,856.01 992,743.00 882,333.00
Bagmati Mechanical
300.11 4,000.00 4,898.20 - -
Works
300.12 Bagmati Computers 56,110.00 77,431.99 52,123.00 45,000.00
Silver News National
300.13 11,300.00 24,028.13 - (8,322.00)
Daily
300.14 Courier Express 3,021.00 2,449.10 4,008.00 5,029.00
300.15 Staff PF Payable 28,045.00 48,287.69 395,610.00 384,222.00
300.16 Sales Incentive 25,450.00 24,304.88 31,820.00 37,422.00
300.17 Staff Bonus 10,322.00 18,404.99 49,730.00 45,022.00
300.18 Staff salary Payable 349,821.00 719,205.37 766,333.00 528,832.00
300.19 Taxes 59,382.00 102,521.81 102,662.00 78,322.00
300.20 TDS 30,211.00 60,470.75 47,904.00 28,733.00
300.21 Vat A/C 8,321.00 66,600.85 113,299.00 67,232.00
300.22 Private Security Ltd 3,094.00 12,101.01 76,771.00 69,983.00
AGG General Insurance
300.23 89,221.00 114,155.03 106,233.00 102,232.00
Co.Ltd
Charter Life Insurance
300.24 74,321.00 224,978.07 407,523.00 298,121.00
Co.Ltd
SUNDRY CREDITOR 15,068,752.00 19,572,583.00 20,677,369.00 16,173,538.00
310.1 YSS Traders 4,932,323.16 8,398,110.00 9,872,721.00 6,406,934.16
Rahul Electric Multi
310.2 2,382,761.68 2,991,881.00 1,983,332.00 1,374,212.68
Service
(127)
Account Opening Balance Transaction Closing Balance
Particulars
Code Dr Cr Dr Cr Dr Cr
Annapurna Transport
310.3 184,344.67 209,821.00 103,993.00 78,516.67
Pvt. Ltd.
310.4 Annapurna Trading 7,569,322.49 7,972,771.00 8,717,323.00 8,313,874.49
BANK LOAN 80,230.00 79,630.00
320.1 PQR Bank Overdraft 80,230.00 60,222.00 59,622.00 79,630.00
NON-CURRENT
6,028,245.00 5,729,211.00
LIABILITIES
330.1 Long term Loan 6,028,245.00 299,034.00 5,729,211.00
4 EQUITY 89,872,220.00 93,179,933.00
400.1 Share Capital 50,000,000.00 50,000,000.00
400.2 Retained Earning 39,872,220.00 39,872,220.00
5 PROFIT AND LOSS 3,307,713.00 3,307,713.00
DIRECT EXPENSES 110,811,639.80
500.1 Purchase 108,041,991.79
500.2 Purchase Return 371,545.99
500.3 Trade Discount 302,822.00
500.4 Transportation 2,838,372.00
DIRECT INCOME 120,163,596.80
SALES 120,163,596.80
600.1 Sales A/C 120,585,868.80
600.2 Sales Returns 422,272.00
INDIRECT EXPENSES 9,700,663.00
700.1 Bank Charge 4,927.00
(128)
Account Opening Balance Transaction Closing Balance
Particulars
Code Dr Cr Dr Cr Dr Cr
700.2 Cleaning Expenses. 5,291.00
700.3 Commission 97,732.00
700.4 Electricity Expenses 387,721.00
700.5 Guest Entertainment 7,622.00
700.6 Management Fee 250,311.00
700.7 Telephone Expenses 30,811.00
700.8 Travelling Allowance 15,828.00
700.9 Water Expenses 30,181.00
700.10 Depreciation 291,733.00
700.11 Interest 8,211.00
700.12 Interest (Od) 94,822.00
700.13 Staff Operating Expenses 9,422.00
700.14 Staff Dress 198,222.00
700.15 Staff Salary 3,191,761.00
700.16 Travelling Expenses 87,161.00
700.17 Additional Tax Paid 40,221.00
Business Promotion
700.18 922,721.00
Expenses
700.19 Consultancy Fee 16,950.00
700.20 Fuel Expense 39,822.00
700.21 House Rent 110,000.00
700.22 Insurance Premium 3,018,221.00
(129)
Account Opening Balance Transaction Closing Balance
Particulars
Code Dr Cr Dr Cr Dr Cr
700.23 Internet Charge 10,000.00
Loading & Unloading
700.24 74,272.00
Charge
700.25 Miscellaneous Expenses 9,222.00
700.26 Office Expenses 63,222.00
700.27 Postage/Fax 28,001.00
700.28 Printing & Stationery. 40,922.00
700.29 Repair &Maintenance 528,222.00
700.30 Service Charge 87,111.00
800 INDIRECT INCOME 3,656,419.00
800.1 Miscellaneous Income 3,447,220.00
800.2 Rounding A/C 7,082.00
800.3 Target Incentive Income 202,117.00
Note:
Stock balances do not appear in trial extracted from tally, as it is adjusted in purchase account.
(130)
ABC Pvt. Ltd.
FY 2075/76
Sales Ledger
July 16, 2017 to July 16, 2018
Voucher Voucher
Date Particulars Dr amount Cr amount
Type No.
18/07/2017 Others Day Sales 1 1,698,333.00
18/07/2017 PYZ Sales 2 125,000.00
18/07/2017 KBC Sales 3 150,000.00
18/07/2017 NKU Sales 4 125,000.00
23/07/2017 Pokhara Departmental Store Sales 5 2,905,989.00
23/07/2017 Sagarmatha Enterprises Sales 6 98,000.00
29/07/2017 Kathmandu Stores Sales 7 102,233.00
04/08/2017 ABBS Retailers Sales 8 2,100,832.00
04/08/2017 CKK Sales 9 25,000.00
04/08/2017 PNP Sales 10 100,000.00
04/08/2017 PPP Sales 11 150,000.00
04/08/2017 KBC Sales 12 98,000.00
04/08/2017 MS Sales 13 102,000.00
04/08/2017 Kathmandu Stores Sales 14 318,000.00
16/08/2017 Pokhara Departmental Store Sales Return 1 150,843.00 0.00
20/08/2017 Others Day Sales 15 1,073,844.00
20/08/2017 NPP Sales 16 200,000.00
20/08/2017 BN Sales 17 200,000.00
20/08/2017 PNA Sales 18 200,000.00
22/08/2017 Others Day Sales 19 310,000.00
23/08/2017 ABBS Retailers Sales 20 3,638,333.00
23/08/2017 NBKS Stores Sales 21 190,000.00
23/08/2017 Pokhara Departmental Store Sales 22 4,099,382.00
25/08/2017 RK Suppliers Sales 23 230,000.00
11/09/2017 Others Day Sales 24 1,053,333.00
11/09/2017 XYZ shops Sales 25 125,000.00
11/09/2017 RKP Traders Sales 26 17,5000.00
13/09/2017 Others Day Sales 27 9,002,220.00
13/09/2017 DCM Shopping Centre Sales 28 160,000.00
(131)
Voucher Voucher
Date Particulars Dr amount Cr amount
Type No.
13/09/2017 RKS Dept Sales 29 120,000.00
24/09/2017 Others Sales 30 341,233.00
24/09/2017 Cash sales Sales 31 180,000.00
24/09/2017 Cash sales Sales 32 290,000.00
24/09/2017 LMN Retails Sales 33 200,000.00
14/10/2017 ABBS Retailers Sales 34 2,929,383.00
14/10/2017 Kathmandu Stores Sales 35 2,508,383.00
14/10/2017 Cash sales Sales 36 420,000.00
26/10/2017 Pokhara Departmental Store Sales 37 4,211,045.00
26/10/2017 SP Shops Sales 38 130,899.00
26/10/2017 Nepal Varieties Sales 39 109,000.00
26/10/2017 Others Day Sales 40 4,100,000.00
11/11/2017 Kathmandu Stores Sales 41 873,773.00
30/11/2017 Pokhara Departmental Store Sales 42 7,636,233.00
06/12/2017 Others Day Sales 43 882,222.00
14/12/2017 Others Sales Return 2 87,505.00 0.00
14/12/2017 ABBS Retailers Sales 44 1,983,733.00
14/12/2017 Cash sales Sales 45 590,000.00
14/12/2017 Kathmandu Stores Sales 46 494,844.00
14/12/2017 Cash sales Sales 47 400,000.00
14/12/2017 Ram Naresh Shah Sales 48 152,000.00
14/12/2017 Haribol Bhattarai Sales 49 107,000.00
14/12/2017 Krishna Neupane Sales 50 130,000.00
14/12/2017 Pokhara Departmental Store Sales 51 2,355,223.00
14/12/2017 Cash sales Sales 52 270,000.00
12/01/2018 Others Sales Return 3 150,822.00 0.00
19/01/2018 Others Day Sales 53 1,601,333.00
19/01/2018 PQR stores Sales 54 200,000.00
28/01/2018 Kathmandu Stores Sales 55 1,988,333.00
07/02/2018 ABBS Retailers Sales 56 3,027,433.00
07/02/2018 Cash sales Sales 57 90,800.00
17/02/2018 Pokhara Departmental Store Sales 58 1,793,384.00
(132)
Voucher Voucher
Date Particulars Dr amount Cr amount
Type No.
27/02/2018 Others Day Sales 59 3,100,000.00
27/02/2018 Riu Stores Sales 60 73,733.00
27/02/2018 Cash sales Sales 61 75,000.00
27/02/2018 Krishna Murari S Sales 62 135,000.00
28/02/2018 Others Sales 63 1,020,333.00
27/02/2018 Kathmandu Stores Sales 64 983,773.00
15/03/2018 Pokhara Departmental Store Sales 65 2,479,118.80
20/03/2018 Pokhara Departmental Store Sales 66 190,000.00
25/03/2018 Others Day Sales 67 2,711,733.00
25/03/2018 Ram Shyam Sales 68 100,000.00
25/03/2018 Hari Prabhu Stores Sales 69 89,000.00
31/03/2018 Others Day Sales 70 1,038,333.00
04/04/2018 ABBS Retailers Sales 71 3,274,222.00
04/04/2018 Rajendra’s Shop Sales 72 160,000.00
04/04/2018 Sarswati Traders Sales 73 164,000.00
04/04/2018 Pokhara Departmental Store Sales 74 5,928,383.00
28/04/2018 Others Day Sales 75 322,222.00
01/05/2018 Others Day Sales 76 2,986,566.00
09/05/2018 Kathmandu Stores Sales 77 1,593,873.00
21/05/2018 Pokhara Departmental Store Sales 78 995,229.00
02/06/2018 ABBS Retailers Sales 79 5,948,283.00
12/06/2018 Others Day Sales 80 902,982.00
27/06/2018 Others Sales Return 4 33,102.00 0.00
27/06/2018 Pokhara Departmental Store Sales 81 3,280,283.00
05/07/2018 Others Day Sales 82 838,383.00
05/07/2018 Bhaktapur Retails Sales 83 290,000.00
12/06/2018 ABBS Retailers Sales 84 2,463,883.00
12/06/2018 Others Day Sales 85 330,000.00
12/06/2018 Manakamana Supplies Sales 86 198,673.33
14/07/2018 Pokhara Departmental Store Sales 87 3,883,723.00
15/07/2018 Pokhara Departmental Store Sales 88 2,229,155.67
16/07/2018 Others Day Sales 89 3,600,231.00
(133)
Voucher Voucher
Date Particulars Dr amount Cr amount
Type No.
16/07/2018 SKS & Sons Sales 90 120,000.00
16/07/2018 Madhu Stores Sales 91 100,000.00
16/07/2018 Shrestha Enterprises Sales 92 108,000.00
Opening
- -
Balance :
Current
422,272.00 120,585,868.80
Total :
Closing
120,163,596.80
Balance :
(134)
ABC Pvt. Ltd.
FY 2075/76
Stock Ledger
July 16, 2017 to July 16, 2018
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
CLOTHES
ITEMS
Item 1 2,500.00 399.00 997,500.00
16/07/2017 3,992.00 402.00 1,604,784.00
02/08/2017 623.00 402.00 250,446.00
(135)
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
16/07/2018 362.00 286.00 103,532.00
Item 3 2,112.00 369.00 779,328.00
29/07/2017 250.00 369.00 92,250.00
15/07/2017 1,168.00 369.00 430,992.00
16/07/2018 694.00 369.00 256,086.00
Item 4 3,303.00 323.00 1,066,869.00
16/07/2017 4,300.00 325.00 1,397,500.00
18/07/2017 3,303.00 323.00 1,066,869.00
18/07/2017 1,100.00 325.00 357,500.00
20/08/2017 2,030.00 325.00 659,750.00
27/01/2018 13,833.00 330.00 4,564,890.00
(136)
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
16/07/2018 1.00 215.00 215.00
12,942.00 216.01 2,795,612.01
Item 6 1,922.00 289.00 555,458.00
14/10/2017 1,500.00 289.00 433,500.00
03/05/2018 4,233.00 293.00 1,240,269.00
02/06/2018 355.00 289.00 102,595.00
02/06/2018 3,189.00 293.00 934,377.00
28/04/2018 100.00 293.00 29,300.00
16/07/2018 1,011.00 293.00 295,955.00
Item 7 3,022.00 219.00 661,818.00
31/03/2018 2,189.00 219.00 479,391.00
28/04/2018 830.00 219.00 181,770.00
16/07/2018 3.00 219.00 657.00
FOOD
ITEMS
Item 8 12,513.00 193.00 2,415,041.00
23/08/2017 12,000.00 193.00 2,316,000.00
02/09/2017 14,933.00 194.00 2,897,002.00
13/09/2017 513.00 193.00 99,009.00
13/09/2017 9,900.00 194.00 1,920,600.00
01/01/2018 18,233.00 199.00 3,628,367.00
25/03/2018 3,298.00 194.00 639,812.00
31/03/2018 1,735.00 194.00 336,590.00
01/05/2018 13,700.00 199.00 2,726,300.00
(137)
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
03/05/2018 380.00 199.00 75,620.00
12/06/2018 4,189.00 199.00 833,611.00
05/07/2018 340.00 199.00 67,660.00
16/07/2018 384.00 199.00 76,448.00
Item 9 20,122.00 222.00 4,467,084.00
18/07/2017 40,222.00 228.00 9,170,616.00
23/07/2017 12,890.00 222.00 2,861,580.00
13/09/2017 7,232.00 222.00 1,605,504.00
30/11/2017 17,000.00 228.00 3,876,000.00
30/11/2017 22,000.00 228.00 5,016,000.00
31/03/2018 580.00 228.00 132,240.00
16/07/2018 560.00 228.00 127,680.00
16/07/2018 82.00 228.00 18,696.00
Item 10 12,020.00 188.00 2,259,760.00
18/07/2017 19,333.00 189.00 3,653,937.00
04/08/2017 4,170.00 188.00 783,960.00
13/09/2017 7,850.00 188.00 1,475,800.00
13/09/2017 13,940.00 189.00 2,634,660.00
14/12/2017 5,000.00 189.00 945,000.00
31/03/2018 23,922.00 193.00 4,616,946.00
04/04/2018 1,030.00 193.00 198,790.00
09/05/2018 7,510.00 193.00 1,449,430.00
21/05/2018 4,680.00 193.00 903,240.00
02/06/2018 8,174.00 193.00 1,577,582.00
(138)
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
16/07/2018 529.00 193.00 102,097.00
16/07/2018 2,392.00 193.00 460,084.00
Item 11 8,399.00 333.00 2,796,867.00
23/08/2017 8,250.00 333.00 2,747,250.00
12/12/2017 17,222.00 336.00 5,786,592.00
14/12/2017 149.00 333.00 49,617.00
14/12/2017 3,056.00 336.00 1,026,816.00
12/01/2018 375.00 336.00 126,000.00
15/03/2018 4,040.00 336.00 1,357,440.00
04/04/2018 10,119.00 336.00 3,399,984.00
16/07/2018 382.00 336.00 128,352.00
Item 12 10,135.00 209.00 2,118,215.00
24/09/2017 4,424.00 209.00 924,616.00
26/10/2017 5,030.00 209.00 1,051,270.00
10/11/2017 24,002.00 210.00 5,040,420.00
11/11/2017 681.00 209.00 142,329.00
11/11/2017 3,130.00 210.00 657,300.00
30/11/2017 1,265.00 210.00 265,650.00
10/12/2017 23,022.00 220.00 5,064,840.00
14/12/2017 6,585.00 210.00 1,382,850.00 1,023.81
28/01/2018 7,723.00 210.00 1,621,830.00
28/01/2018 985.00 220.00 216,700.00
25/03/2018 3,800.00 220.00 836,000.00
02/06/2018 12,763.00 220.00 2,807,860.00
(139)
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
16/07/2018 10,773.00 220.00 2,317,070.00
Item 13 19,820.00 399.00 7,908,180.00
14/10/2017 2,699.00 399.00 1,076,901.00
26/10/2017 7,255.00 399.00 2,894,745.00
02/11/2017 49,220.00 430.00 21,164,600.00
14/12/2017 5,996.00 399.00 2,392,404.00
19/01/2018 3,870.00 399.00 1,544,130.00
19/01/2018 230.00 430.00 98,900.00
23/01/2018
17/02/2018 3,880.00 430.00 1,668,400.00
28/02/2018 2,180.00 430.00 937,400.00
27/06/2018 7,290.00 430.00 3,134,700.00
27/06/2018 74.00 430.00 31,820.00
05/07/2018 1,714.00 430.00 737,020.00
16/07/2018 5,960.00 430.00 2,562,800.00
15/07/2018 1,840.00 430.00 791,200.00
16/07/2018 4,660.00 430.00 2,003,800.00
16/07/2018 21,540.00 430.00 9,262,200.00
Item 14 18,644.00 169.00 3,150,836.00
23/08/2017 6,200.00 169.00 1,047,800.00
11/09/2017 6,980.00 169.00 1,179,620.00
30/11/2017 2,000.00 169.00 338,000.00
02/02/2018 44,100.00 181.00 7,982,100.00
23/05/2018 25,154.35 179.00 4,502,628.00
(140)
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
26/06/2018 17,327.41 181.00 3,136,260.36
26/06/2018 6,000.00 181.00 1,086,000.00
27/06/2018 2,053.00 181.00 371,545.99
(141)
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
16/06/2018 175.00 485.00 84,875.00
16/07/2018 113.00 485.00 54,805.00
Item 17 1,899.00 382.00 725,418.00
14/06/2017 4,500.00 385.00 1,732,500.00
14/10/2017 1,899.00 382.00 725,418.00
14/10/2017 1,400.00 385.00 539,000.00
04/04/2018 2,600.00 385.00 1,001,000.00
14/07/2018 420.00 385.00 161,700.00
16/07/2018 80.00 385.00 30,800.00
Item 18 1,982.00 293.00 580,726.00
12/12/2017 4,408.00 295.02 1,300,387.79
07/02/2018 1,982.00 293.00 580,726.00
07/02/2018 4,000.00 295.02 1,180,060.00
16/07/2018 408.00 295.02 120,327.79
Item 19 1,100.00 423.00 465,300.00
08/08/2017 5,983.00 422.00 2,524,826.00
16/08/2017 357.00 423.00 150,843.00
14/10/2017 1,100.00 423.00 465,300.00
14/10/2017 4,070.00 422.00 1,717,540.00
29/01/2018 5,050.00 425.00 2,146,250.00
18/02/2018 1,000.00 422.00 422,000.00
15/03/2018 425.00 422.00 179,350.00
04/04/2018 488.00 422.00 205,936.00
04/04/2018 357.00 423.00 151,011.00
(142)
Particulars Opening Balance Inwards Outwards Closing Balance
Date Quantity Rate Value Quantity Rate Value Quantity Rate Sale Value Quantity Rate Value
04/04/2018 68.00 425.00 28,900.00
(143)
;f/e"ttfsf] lgwf{/0f (Assessment of Materiality)
s_ ;du| ;f/e"ttf M
pknAw dfkb08x? -Benchmarks_
cfDbfgL M ?=!@),!^#,%(^=*)
d'gfkmf M ?=#,#)&,&!#
v'b ;DklQ M ?=!$^,(@*,@**=*)
o; n]vfk/LIf0fsf nflu dflys} dfkb08 5gf}6 u/L ;du| ;f/e"ttf u0fgf lgDgfg';f/
ul/Psf] 5 M
cfDbfgLsf] !ÜM ?=!@,)!,^#%=(^
d'gfkmfsf] !)ÜM ?=##),&&!=#)
v'b ;DklQsf] @ÜM ?=@(,#*,%^%=&*
;Da4 JolQm;FUfsf] sf/f]af/ d'VozLif{s -Key item_ ePsfn] o;sf nflu !))Ü hfFr ul/g] 5,
To;}n] pQm JolQm;Fusf] sf/f]af/ o; gd"gfsf] 5gf}6sf] u0ffgfdf ;dfj]z ul/Psf] 5}g .
afFsL -residual population_ /x]sfx?nfO{ hf]lvdsf] sf/ssf] k|of]u ul/ lgDg adf]lhd u0fgf
ul/Psf] 5 .
cfGtl/s laZn]if0ffTds Aff;nft
n]=k= Aff;nft Aff;nft cfolaa/0f cfolaa/0f cfolaa/0f
sfo{lalw lgoGq0fdf sfo{lalwdf pRr dWodhf]lvd Go"ghf]lvd pRrhf]lvd dWohf]lvd Go"ghf]lvd
cfZj:ttf cfZj:ttf hf]lvd
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cfZj:ttf cfZj:ttf ;+Vof
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dWod 5}g 5 ## j6f
:t/eGbf al9_ %hfFr sf/f]jf/
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;Da4 JolQm;FulaqmL pRr 5}g 5 !#
%hfFr j6f
;d|u ;f/e"ttfsf] laqmL !)) ;a} *
/ k|bz{gsf] ;f/e"ttfsf] dWod 5}g 5 *
%hfFr j6f
larsf] laqmL
cGolaqmL -k|bz{gsf]
;f/jfg
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hfFr
sdsf] laqmL_
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laqmL ?=!(),))) /x]sf] 5 . ;f] laqmL k|bz{g ;f/e"ttfsf] :t/eGbf sdsf] /x]klg ;Da4
JolQm;Fusf] sf/f]af/ ePs} sf/0fn] ;f]sf] ;t k|ltzt hfFr ul/g] 5 .
(145)
lalqmlaZn]if0fM
ljj/0f ;+Vofjf /sd k|ltzt
kf]v/f l8kf6{d]G6n :6f]/nfO{ laqmL sf/f]af/ n]vf+sfg u/]sf]
!# !$=!#
ef}r/
d'Vo item' -;f/e"ttfsf] :t/eGbf al9_ ## #%=*&
;d|u ;f/e"ttfsf] laqmL / k|bz{gsf] ;f/e"ttfsf] larsf] laqmL * *=&)
afFsL laqmL -Residual population_ #* $!=#)
hDdf lalq mef}r/ ;+Vof (@ !))
kf]v/f l8kf6{d]G6n :6f]/nfO{ laqmL sf/f]af/ n]vf+sfg u/]sf]
$!,*#^,#)%=$& #$=*@
ef}r/
d'Vo item' &!,!&),!^)=)) %(=@#
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afFsL laqmL $,&(^,()(=## #=((
hDdf laqmL /sd !@),%*%,*^*=*) !))
gd"gf 5gf}6sf nflu ofb[lR5s 5gf}6 -random sampling_ lalwnfO{ cjnDag ul/Psf] 5 .
h;sf nflu xfdLn] excel sf] Randbetween eGg] ;"qsf] k|of]u ug{ ;S5f}} . o;sf] gd"gf lgDg
lbOPsf] 5 .
(146)
(147)
pk/f]Qmfg';f/ gd"gf 5gf}6df @, ^, !!, !^, @(, ##, #*, $(, ^!, ^@, &#, *^, () / (!
gDa/sf ef}r/x? k/]sf 5g\ .
tof/ ug]{sf] gfd M svu3 ;dLIff ug]{sf] gfd M PS; jfO{ h]8
ldlt M @)&%. ldlt M @)&%.
(148)
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL
(Established under the Nepal Chartered Accountants Act, 1997)
P O Box 5289, ICAN Marg, Satdobato, Lalitpur, Nepal
Tel. No. 977-1-5530832, 5530730 Fax No. 977-1-5550774
E-mail: [email protected], Website: www.ican.org np