Client: Lukenya Academy Period ended: 31 t December 200!

Prepared by: Aw "e#iewed by: "e#iewed by:

Date: 29.6.09 Date: Date:

3/1500

$ub%ect: Point Carried &orward to $ub e'uent Audit ()*+C,-.+$ To bring forward from the last years audit file and to carry forward to next year's audit file items which may or will affect the conduct or cost of the audit and which might otherwise be overlooked. /ote: Points forward must not include work still outstanding or not completed if these were planned to be audit evidence for the current year. P"(C+D0"+ Ensure that the points brought forward schedule from the previous year is brought forward and properly dealt with. Throughout the audit process, record any points to be carried forward. The left hand side should record the points and the right hand side its eventual clearance during the following year's audit. !se additional schedules where re"uired. #onsider$ %. &ew information ' developments ' procedures which have no material bearing on the current year's financial statements but might be helpful in future years. (. )lternative sources of evidence which might provide better audit assurance or reduced costs. *. +deas for improving efficiency. ,. -e"uests from the client. P(-/,$ Perform creditors circularisation as this was not done in (../ +nclude an emphasis of matter in (..0 accounts should current liabilities continue to be more than the current assets and should the shareholders deficit increase. 12P "+& CL+A"A/C+ -nitial2Date