edited audit

8/11/2019 Edited Audit

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PA603 Associates SCHEDULE FOR DETERMINING AUDIT FEE

NAME OF CLIENT : CLIENT SDN. BHD.

AUDIT PERIOD : 31 December 2013

This year last year

( 1 ) TOTAL FIXED & CURRENT ASSETS RM 1,055,154 281,330

(excludes intangible assets, includescapitalised expenditure & investment )

( 2 ) TOTAL TURNOVER RM 1,878,327 2,130,187

(includes other income)

( 3 ) MINIMUM AUDIT FEE COMPUTATION

(Select ( 1 ) or ( 2 ) whichever is higher RM 1,878,327 2,130,187

to complete below )

Gross Assets / Turnover % Increment Minimum charge Minimum charge

(whichever is higher) ( RM ) ( RM ) ( RM )

1 - 100,000 0.80 800 800 800

Next 100,000 - 250,000 0.35 525 525 $525

Next 250,000 - 500,000 0.25 625 625 625

Next 250,000 - 1 M 0.15 750 750 750Next 1 M - 2.5 M 0.10 1,500 878 1130.187

Next 2.5 M - 5 M 0.08 2,000 - 0

Next 5M - 10 M 0.075 3,750 - 0

TOTAL 3,578 3830Above 10 M (Negotiable) 0.07 - - -

MINIMUM AUDIT FEE 3,578 3,830

(4) FLOOR LIMIT FEE FEES COMPUTATION RM 705,103 624,445

(Based on operational expenditure

to complete below)

Operational expenditure ( excludes % Increment Minimum charge Minimum charge

direct cost of sales) ( RM ) ( RM ) ( RM )

Up to 50,000 2.0 1,000 1000 100050,000 - 200,000 1.0 1,500 1500 1500

200,000 - 1 M 0.5 4,000 2526 2122

1 M - 2 M 0.2 2,000 - 0

Above 2 M 0.1 - -

TOTAL 5,026 4,622

( 5 ) ACTUAL AUDIT FEE ( Based on the computation)

Select ( 3 ) or ( 4 ) whichever is lower RM 3,578 3,830

(6) Previous year audit fee RM 30,000

(7) Actual / time cost RM 1,700

(8) Suggested audit fee RM 3,600

(9) Clients provisions RM 2,625 include other charges

AJE RM -

(10) As approved by manager RM

PREPARED BY : APPROVED BY :

SENIOR AUDITORPOSITION

A11

FOR EDUCATION PURPOSE ONLY


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241634326.xls.ms_office

MUSHAN RESOURCES SDN BHD Prepared by : ZULKIFLI

Date : 10.8.2013

Balance Sheet

Reviewed by : MUIZ

31.12.2013 Date : 13.8.2013

31.12.2013 31.12.2012

RM Dr Cr RM RM

NON-CURRENT ASSETS 1,178,921.00 1,178,921.00 1,151,738.00

CURRENT ASSETS

Trade receivables 2,804,988.00 2,804,988.00 3,626,335.00

Other receivables, prepayment and deposit 30 15,292.00 15,292.00 4,664.00

Cash and bank balances 132,060.00 - - 132,060.00 22,322.00

Tax Refundables 29,428.00 29,428.00 20,621.002,981,768.00 2,981,768.00 42,943.00

CURRENT LIABILITIES

Amount due To Directors 56,000.00 56,000.00 93,053.00

Trade Creditors 2,821,995.00 2,821,995.00 3,459,351.00

Bank Borrowings 481,150.00 481,150.00 398,238.00

Other payables and accruals 76,232.00 76,232.00 108,023.00

3,435,377.00 3,435,377.00 4,058,665.00

NET CURRENT ASSETS (453,609.00) (453,609.00) 384,723.00

725,312.00 725,312.00 767,015.00

Financed by:

Reserves 224,753.00 224,753.00 213,871.00

Share capital 250,000.00 - 250,000.00 250,000.00

Shareholder Funds 474,753.00 474,753.00 463,871.00

NON CURRENT LIABITIES

Term Loan 207,459.00 207,459.00 212,796.00

Deferred Taxation 22,734.00 22,734.00 20,557.00

Hire Purchase Creditors 20,366.00 20,366.00 69,791.00

725,312.00 725,312.00 767,015.00

FOR EDUCATION PURPOSES ONLY


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MUSHAN RESOURCES SDN BHD Prepared by ZULKIFLI

Date 10.8.2013

Trade Receivables

31.12.2013 Reviewed by MUIZ

Date 13.8.2013

Ref Bal as per Adjustment 2013 2012 Variance

client Dr Cr RM RM ' 000

Trade receivables 2,804,988.00 - - 2,804,988.00 3,626,335.00 (821.35)

Provision for doubtful debts - - - - - -

2,804,988.00 - - 2,804,988.00 3,626,335.00 (821.35)

A12

Workdone:

Check to invoice

Check to income progress claim

Agreed as per GL

Conclusion :

The above account have been verified to show true and fairview.



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Prepared by : POSITION

Trade payables Date : 10.8.2013

31.12.2013

Reviewed by: SENIOR AUDI

Date : 14.3.2014

Bal as per Adjustment 31.12.2013 31.12.2012 Variance


Trade payables 2,821,995.00 2,821,995.00

2,821,995.00 - - - 2,821,995.00 -

Workdone:

Check to invoice

Agreed as per GL

Check to OR

Agreed as per aging



7/41



Date 10.8.2013

Fixed Assets

Reviewed by MUIZ

Date 13.8.2013

COST

Bal as at Addition Disposal Bal as at

31/12/2012 31/12/2013

Machinery - 3,598.00 - 3,598.00

Motor vehicle - 6,000.00 - 6,000.00

Office equipment - 8,631.90 - 8,631.90

3,598.00 - 18,229.90

ACC'D DEPRECIATION

Bal as at Addition Disposal Bal as at

31/12/2012 31/12/2013

Machinery - 239.87 - 239.87

Motor vehicle - 700.00 - 700.00

Office equipment - 215.80 - 215.80

- 1,155.66 - 1,155.67

C1>

NBV Depreciation

2013 2012 2012

Machinery 3,358.13 - -

Motor vehicle 5,300.00 - -

Office equipment 8,416.10 - -

17,074.23 - -

A12

Workdone :

Agreed as per GL

Check to depreciation schedule

Finding :

For purchased on new assets, the depreciation is taken up on straight line basis based on the

month the asset was purchased.

Conclusion :




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Date 10.8.2013

Amount due to directors

Reviewed by MUIZ

31.12.2013 Date 13.8.2013

Ref: Bal as per Adjustment 31.12.2013 31.12.2012 Variance


Amount due to directors:- 56,000.00 - - 56,000.00 93,053.00 (37.05)

56,000.00 - - 56,000.00 93,053.00

A12

Workdone :

Agreed as per GL

Checked to bank statement

Conclusion :

The above account has been verified to show true and fairview.



9/41


CLIENT SDN BHD Prepared by ZULKIFLI

Trade Receivables Date 10.8.2013

31.12.2013

Reviewed by SENIOR AUDI

Date 13.8.2013

Ref: Bal as per Adjustment 2013 2012 Variance


Catering service 6,357.35 - - 6,357.35 - 6.36

6,357.35 - - 6,357.35 - 6.36

A12

Workdone:

Check to invoice

Check to income progress claim

Agreed as per GL

Conclusion :




10/41


Prepared by : ZULKIFLI

Other payables and accruals Date : 10.8.2013

31.12.2013 Reviewed by: SENIOR AU

Date : 13.8.2013

Ref: Bal as per Adjustment 2013 2012 Variance


Other payables:

Loan 48,118.33 48,118.33 19,347.00

Distribution Sdn Bhd 96,233.00 96,233.00

Accruals:

Audit fee accrual 2,600.00 2,600.00 800.00

Directors' remuneration - - 18,871.50Secretarial fees accrual - - 650.00

Tax agent fee acrual 450.00 450.00

Accounting fees acrual 1,200.00 1,200.00

148,601.33 - - 148,601.33 39,668.50

A12

Workdone :

Agreed as per GL

Agreed as per statement

Agreed as per bank statement

Agreed to last audited balance

Casting checked

Conclusion :

The above account have been verified to show true and fairview



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Prepared by POSITON

Accumulated profit Date 10.8.2013

31.12.2013 Reviewed by SENIOR AUDITOR

Date 13.8.2013

Bal as per Adjustment 31/12/2013 31.12.2012 Variance


Accumulated profit b/f 6,196.27 - - 6,196.27 3,902.99 2.29

Current year (loss) / profit (674.42) (674.42) 2,293.28 (2.97)

Accumulated profit c/f 5,521.85 - - 5,521.85 6,196.27 (0.67)

A12

Workdone :

Conclusion :




12/41


Prepa

Date

Income Statement

31.12.2013 Revie

Date

w/p As per client Adjustment 2013 2

ref RM Dr Cr RM

(A)

Contract income :

Catering 94,623.40 94,623.40

Dobi 50,210.25 50,210.25

144,833.65 144,833.65

Less : Cost of contract:

Contract catering

Purchase material 76,340.21 76,340.21

Rental 750.00 750.00

Wages 34,600.00 34,600.00 Cleaning 715.85 715.85

Course and seminar 150.00 150.00

Upkeep equipment 339.00 339.00

Contract Dobi

Purchase material 40,265.63 40,265.63

Rental 3,300.00 3,300.00

Wages 25,766.15 25,766.15

Upkeep machine 780.00 780.00

Upkeep building 3,143.00 3,143.00

186,149.84 186,149.84

GROSS PROFIT (41,316.19) (41,316.19)

Less : Administrative cost :

Accounting fees 1,200.00 1,200.00

Audit fees 2,600.00 2,600.00

Bank charge 26.00 26.00

Depriciation 1,155.67 1,155.67

Directors' remuneration-ahamad - -

Directors' remuneration-abd hamid - -

Document & tender - -

EPF - -

Food and refreshment 163.90 163.90

Lisence & permit 890.00 890.00

Petrol, toll and parking 9,709.02 9,709.02Printing and stationery 3,577.55 3,577.55

Secretarial fee 200.00 200.00

Tax agent fee 450.00 450.00

Under provision secretarial fee - -

Telephone and multimedia 1,604.35 1,604.35

Uniform and accessories 755.40 755.40

Upkeep vehicle 5,756.50 5,756.50

Water and electricity 1,578.31 1,578.31

- -

29,666.70 29,666.70 5

PROFIT BEFORE TAXATION (70,982.89) (70,982.89) (5

Add : Hibah - -

Less : Taxation - -


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Prepar

Date

Income Statement

31.12.2013 Review

Date

w/p As per client Adjustment 2013 20

ref RM Dr Cr RM R

(A) (


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Prepared by : ZULKIFLI

Share capital Date : 10.8.2013

Reviewed by : SENIOR AUDITOR

Date : 13.8.2013

Ref: Bal as per Adjustment 31.12.2013 31.12.2012 Variance


Mastura Binti Lamin 200,000.00 200,000.00 200,000.00

Nani Binti Don - - - 100,000.00

Jebat Bin Johar 300,000.00 - - 300,000.00 200,000.00

500,000.00 - - 500,000.00 500,000.00 -

Finding :

Have change in director's shareholdings.

Date Date

I/C appointed resigned Bought Sold Balance

Directors

Mastura Binti Lamin 771109-00-5001 1.11.2002 - - 200,000.00

Nani Binti Don 660805-00-5000 1.11.2002 28.9.2011 - 100,000.00 -

Jebat Bin Johar 881215-00-5333 12.7.2010 100,000.00 - 300,000.00

Workdone: A12

Agreed as per GL

Sight to Form 24 and M&A

Agreed to last audited balance

Casting checked

Agreed as per balance sheet

Conclusion :




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241634326.xls.ms_office 20

CLIENT SDN BHD Prepared by ZULKIFLI

Fixed deposits Date 10.8.2013

31.12.2013

Reviewed b SENIOR AU

Date : 13.8.2013

Bal as per Adjustment 2013 2012 Variance


Maju Bank Berhad - - - - -

- - - -

- - - -

- - - - - -

BS

Finding :

Principal MaturityFDR NO. Amount Date

-

Conclusion :

Fairly stated



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241634326.xls.ms_office AJE


Date 10.8.2013

Adjustment Jurnal Entry Reviewed by MUIZ

31.12.2013 Date 13.8.2013

Particulars Profit & Loss Balance Sheet

Dr Cr Dr Cr

1 Dr. Director's fee 24,000.00

Cr. Amount due by director 24,000.00

(Being Director fee carged for the year 2008)

2 Dr. Secretary fee 550.00

Cr. Secretary fee accrual 550.00

(Being secretary fee charged for the year 2008)

3 Dr. Audit fees - PL 2,500.00

Cr. Audit fee accrual 2,500.00

(Being audit fee charged for the year 2008)

4 Dr. Director remuneration 3,000.00


TOTAL 30,050.00 - - 30,050.00



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Date 10.8.2013

Reclassification Journal Entry Reviewed by MUIZ

31.12.2013 Date 13.8.2013

Particulars Profit & Loss Balance Sheet

Dr Cr Dr Cr

1 Dr. Amount due to director 21,246.36


(Reclassification of account)

TOTAL - - 21,246.36 21,246.36


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Date 10.8.2013

Others debtors and deposits


Date 13.8.2013

Ref Bal as per Adjustment 31.12.2013 31.12.2012 Variance


Loan Interest Suspen 30-Jan 10,417.23 - - 10,417.23 10.42

Provision for doubtful debts - - - - - -

10,417.23 - - 10,417.23 - 10.42

A12

Workdone :

Agreed as per GL

Sight to bank statement

Vouched to business fund account statement Casting cecked

Conclusion :




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241634326.xls.ms_office F3

- Prepared by POSITION

Date 10.8.2013

Provision for doubtful debt

31.12.2013 Reviewed b SENIOR AUDITOR

Date 14.3.2014



Provision for doubtful debts - - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - - - -

Finding :

Conclusion :

Fairly stated



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241634326.xls.ms_office 30-2


Provision for doubtful debts Date 10.8.2013

31.12.2013

Reviewed b SENIOR AUDITOR

Date 13.8.2013



- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - -

- - - - - -

Finding :

Conclusion :

Fairly stated



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Date 10.8.2013

Others debtors and deposits

31.12.2013 Reviewed by SENIOR A

Date 13.8.2013



- -

Other debtors:

Loan Interest Suspen 10,471.23 10,471.23 - 10.4

- - -

10,471.23 10,471.23 - 10.4

- - -

Deposit: - - -

- - -

- - -

- - -

- - -

- - -

- - - 20.9

10,471.23 - - 10,471.23 - 31.4

Finding :

Conclusion :

Fairly stated


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241634326.xls.ms_office RM120,000 per month.

W/e ref. Amount (RM)

-

-

-

-

-

-

-

-

PV, OR, IS 27,173.89

July'12 36,695.67

August'12 12,470.65

63,869.56

76,340.21

Workdone:

Check with supporting documentSight to bank slip

Agreed as per GL

Finding:

Sampling : RM 63,869.56 / RM 76,340.21 x 100 = 84%

Conclusion :

January'12

February'12

March'12

April'12

31.12.2013

Purchase

May'12

June'12

October'11

September'11

November'11

December'11



23/41




24/41

241634326.xls.ms_office RM120,000 per month.

W/e ref. Amount (RM)

-

-

1,298.00

9,640.50

10,256.44

4,427.70

3,030.06

557.00

4,037.59

PV, OR, IS 4,592.36

July'12 2,000.98

August'12 425.00

32,954.59

40,265.63

Workdone:

Check with supporting documentSight to bank slip

Agreed as per GL

Finding:

Sampling : RM 32,954.59 / RM 40,265.63 x 100 = 81%

Conclusion :

January'12

February'12

March'12

April'12

May'12

June'12

31.12.2013

Purchase

September'11

October'11

November'11

December'11



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26/41


CLIENT SDN BHD Prepared by POSITON

Date :14-01-2014

Income Statement

31.12.2013 Reviewed by SENIOR AUDITO

Date :14-3-2014

EXPENSES

Amount (RM)

890.00

890.00

Workdone :

* Agreed as per GL

Conclusion :


Type of expense

Lisence & permit



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28/41



Date :14-01-2014

Income Statement


Date :14-3-2014

EXPENSES

Amount (RM)

9,709.02

9,709.02

Workdone :

* Agreed as per GL

Conclusion :


Type of expense

Petrol, toll and parking



29/41



Date :14-01-2014

Income Statement


Date :14-3-2014

EXPENSES

Amount (RM)

3,577.55

3,577.55

Workdone :

* Agreed as per GL

Conclusion :


Type of expense

Printing and stationery



30/41



Date :14-01-2014

Income Statement


Date :14-3-2014

EXPENSES

Type of expense Amount (RM)

1,604.35

1,604.35

Workdone :

* Agreed as per GL

Conclusion :


Telephone and multimedia



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33/41


MUSHAN RESOURCES SDN BHD

FIXED ASSETS REGISTER

31.12.2013

Opening Closing Opening

No. Assets Year Rate Balance Additional Disposal Balance Balance A

Computer & equipment

1 Accessories 2003 40% - 1,600.00 - 1,600.00 -

2 Computers - Pentium II 2003 40% - 700.00 - 700.00 -

3 Personel Comp. 2003 40% - 300.00 - 300.00 -

- 2,600.00 - 2,600.00 -

Furniture & fittings

1 Carpets 2003 10% - 376.00 - 376.00 -

2 Vertical blind 2003 10% - 513.00 - 513.00 -

3 Furnitures 2003 10% - 500.00 - 500.00 -

- 1,389.00 - 1,389.00 -

Tools and machineries

1 Cutter 2003 20% - 12.00 - 12.00 -

2 Pipe cutter 2003 20% - 20.00 - 20.00 - 3 Gergaji 2003 20% - 9.00 - 9.00 -

4 Bosch Rotary hammer 2003 20% - 769.50 - 769.50 -

5 10" Orex HD Groove joint plier 2003 20% - 19.50 - 19.50 -

6 160mm TY Heavy Duty Cutter 2003 20% - 8.00 - 8.00 -

7 160mm TY Heavy Duty Cutter 2003 20% - 8.00 - 8.00 -

8 ST606 Shell Cable Cutter 2003 20% - 18.00 - 18.00 -

9 6" SKT Japan Plier 2003 20% - 7.50 - 7.50 -

10 8" Diamond Long Nose Plier 2003 20% - 4.00 - 4.00 -

11 5" Eye Brand Micro Nipper 2003 20% - 9.00 - 9.00 -

12 5" Eye Brand Micro Nipper 2003 20% - 9.00 - 9.00 -

13 4" Crystoline Topwin Test Pen 2003 20% - 7.00 - 7.00 -

14 M113 Large Cutting Knife 2003 20% - 2.80 - 2.80 -

15 13mm Tomhawk Comb. 2003 20% - 7.80 - 7.80 -

16 13mm Tomhawk Comb. 2003 20% - 7.80 - 7.80 -

17 12mm Tomhawk Comb. 2003 20% - 7.00 - 7.00 - 18 17mm Tomhawk Comb. 2003 20% - 10.80 - 10.80 -

19 6" Maxpower Spauw 2003 20% - 6.40 - 6.40 -

20 6" Maxpower Spauw 2003 20% - 6.40 - 6.40 -

21 12" Maxpower Spauw 2003 20% - 15.00 - 15.00 -

22 8.24" x 14 PCS Venus Comb. 2003 20% - 16.00 - 16.00 -

23 AF Seahawk Folding Alloy Key 2003 20% - 13.00 - 13.00 -

24 102 x 4 Rubicon Japan S/Drive 2003 20% - 6.60 - 6.60 -

25 107 x 4 Rubicon Japan S/Drive 2003 20% - 8.40 - 8.40 -

26 4" Mitco Metalcone S/Driver 2003 20% - 2.20 - 2.20 -

27 6" x 6mm Metalcone S/Driver 2003 20% - 2.30 - 2.30 -

28 8" Metalcone S/Driver 2003 20% - 3.30 - 3.30 -

29 3.5 x 52mm Philip Test Pen 2003 20% - 2.50 - 2.50 -

30 40 x 120mm Philip Test Pen 2003 20% - 6.00 - 6.00 -

31 9" Torpedo Magnetic Lever 2003 20% - 5.50 - 5.50 -

32 4.ml TLT S/Driver 2003 20% - 13.00 - 13.00 - 33 6pcs USA Micholsen S/Driver 2003 20% - 18.50 - 18.50 -

Costs A



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CLIENT SDN BHD Prepared by POSITION

Date 1.1.2014

Income Statement

Reviewed by SENIOR AUDITOR

Date 14.3.2014

B1 REVENUE

Below are the samples taken for monthly sales; basis sampling based on sales>RM19,000 per month.

Months Amount (RM)

January 7,884.90

February 4,775.50

March 15,798.60

April 16,573.51

May 15,994.21

June 19,955.40

July 20,218.90

August 5,812.00

September 8,127.00

October 34,912.00

November 19,342.90

December 89,943.50

259,338.42

B

Sampling = 184,372.70 / 259,338.42 = 71%

B2 PURCHASES

Below are the samples taken for monthly sales; basis sampling based on sales>RM16,000 per month.

Months Amount (RM)

January 21,454.98

February 3,433.80

March 20,302.44

April 14,873.55

May 15,558.47

June 16,067.65

July 17,312.75

August 3,066.20

September 4,672.60October 9,461.30

November 3,002.70

December 42,253.85

171,460.29

B

Workdone:

: Sight and agreed to invoices Sampling = 120,394.37/171,460.29=70%

: Checked to payment voucher

: Vouced to official receipts

: Vouced to bank statement

PV, OR,SI

BS, OR,SI

BS, OR,SI

BS, OR,SI

BS, OR,SI

BS, OR,SI

PV, OR,SI

PV, OR,SI

PV, OR,SI

PV, OR,SI



36/41


Prepared by POSITION

Directors' fee Date 1.1.2014

Mastura Binti Lamin

Jebat Bin Johar Reviewed by SENIOR AUDITOR

Date 14.3.2014



Mastura Binti Lamin 25,500.00 - 25,500.00 - 25.50

Jebat Bin Johar 25,500.00 25,500.00 - 25.50

- - -

- - -

51,000.00 - - 51,000.00 - 51.00

Finding : B

RM

Profit before distribution of directors' fee 52,489.11

Distribution;Mastura Binti Lamin 25,500.00

Jebat Bin Johar 25,500.00 (51,000.00)

Profit after distribution/before taxation 1,489.11

Workdone :

Confirmation sent out

Agreed by client

Conclusion :




37/41

241634326.xls.ms_office 120-2


Bank Charges Date 1.1.2014

Maju Jaya Bank Berhad

Reviewed b SENIOR AUDITOR

Date 14.3.2014



- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - - - - -

Finding :

Bal as per

client BC Hibah Interest Difference

Maju Jaya Bank Berhad

A/c No: 12345678 - -

Best Bank Berhad

A/c No: 23456789 - 10.00 - - (10.00)A/c No: 23456777 - 20.00 - - (20.00)

A/c No: 23456888 - OD - 312.55 - 5,066.72 (312.55)

A/c No: 23456666 - OD - 337.58 - 14,105.30 (337.58)

A/c No: 23455555 - OD - - - - -

Simple Bank Berhad

A/c No: 5678912 - 197.00 - - (197.00)

- 877.13 - 19,172.02 (877.13)

Conclusion :

Fairly stated

Bal as per

audit



38/41



Date 1.1.2014

Income Statement

Expenses: Reviewed by SENIOR AUDITOR

Date : 14.3.2014

Directors remuneration

Name Amount ( RM )

Mastura Binti Lamin RM2,000X 12 month 24,000.00

24,000.00

Agreed as per GL

Vouched to Bank Statement

Check casting



39/41



Date 1.1.2014

Income Statement

Expenses: Reviewed by SENIOR AUDITOR

Date : 14.3.2014

Rental of office

Payee Period (mths) Amount(RM) Amount (RM) Total (RM)

Unit 11-17 - 11th Floor 5 400.00 1,100.00 5,500.00

Unit 15-23 - 15th Floor 1 500.00 4,425.00 4,425.00

Unit 18-05 - 18th Floor 3 500.00 1,500.00 4,500.00

14,425.00

Workdone:

Vouched to Bank Statement

Check casting

Agreed as per GL



40/41


Prepared by : POSITION

Accumulated loss Date : 25.1.2014

31.8.2013 Reviewed by : SENIOR AUDITOR

Date : 14.3.2014



Accumulated loss b/f (76,646.00) - - (76,646.00) (25,752.00) (50.89)

Current year loss (70,982.89) (70,982.89) (50,894.00) (20.09)

Accumulated loss c/f (147,628.89) - - (147,628.89) (76,646.00) (70.98)

A12

Workdone :

Agreed to trial balance

Casting checked

Conclusion :




41/41


CLIENT SDN BHD Prepared by : POSITION

Date : 25.1.2014

Amount Due By Director:

31.8.2012 Reviewed by : SENIOR AUDITOR

Date : 14.3.2014

Bal as per Adjustment 2013 2012 Varianceclient Dr Cr RM RM ' 000

Amount owing by directors 447,892.70 447,892.70 480,660.50

447,892.70 - - 447,892.70 480,660.50 -

Workdone

Agreed as per GL

comfirmation sent

Casting checked

Conclusion :


edited audit

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