File Index
Please click here to view details:Word version of Dummy Working File
Section |
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Description of work |
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A |
1 |
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2 |
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3 |
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4 |
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5 |
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6 |
Disclosure checklist (IFRS , SEC, Companies Act 1994) |
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B |
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C |
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D |
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E |
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F |
Audit Program and Test of Details (TOD) |
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F |
Fixed Assets |
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H |
Investments |
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G |
Advance deposit and prepayments |
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I |
Inventory and COGS |
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J |
Trade and other receivables |
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K |
Cash and bank balances |
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L |
Creditors and accruals |
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M |
Employee benefit and other Non-current liabilities |
8. Audit Program-Employee benifit and other non current liabilities- Audit Programme |
|
N |
Capital reserve and statutory records |
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O |
Payroll |
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P |
Taxation |
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Q |
Revenue |
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R |
Related Party transaction |
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S |
Expenditure |
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Disclaimer: Dummy audit working files have been prepared and published to improve the quality of audit documentation of member firms providing audit services in Bangladesh. Member firms providing audit services should not assume these dummy working files as absolute benchmark for the purpose of preparing and keeping audit documentation. Every audit client has unique characteristics and risks. International Standards on Auditing (ISA) also requires to exercise engagement partner’s judgment on a number of areas in conducting the audit of an entity. Therefore, member firms should use their professional knowledge, skill, experiences along with these dummy working files to keep adequate and appropriate working papers for each audit engagement. The preparers do not assume any liability for drawing an inappropriate audit opinion based on the working papers prepared on the basis of these dummy working files.
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