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CROWE HORWATH PERMANENT AUDIT FILE INDEX

Updated in the Year (please tick)

Ref
20____ 20____ 20____ 20____ 20____ 20____ 20____

ENGAGEMENT PROCEDURES A

MEMORANDUM AND ARTICLES OF ASSOCIATION,

B
AND OTHER STATUTORY INFORMATION

BUSINESS BACKGROUND C

ACCOUNTING AND AUDITING INFORMATION D

ACCOUNTING SYSTEMS DESCRIPTION E

Date Performed
Updated by

Reviewed by
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SECTION A - ENGAGEMENT PROCEDURES

Updated in the Year (please tick)

Ref
20____ 20____ 20____ 20____ 20____ 20____ 20____

Prospective Client Acceptance Forms with Conflict of

100
Interests Checklist

Quotation / Fee Proposal Letter 200

Letter of Nomination 300

Letter of appointment of auditors by the client 400

Board of Directors' resolution regarding the appointment

500
of auditors

Letter of professional clearance sent and received 600

Letter of consent to act as auditors 700

Engagement Letters 800

Client Retention Forms 900

Others
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SECTION B - MEMORANDUM AND ARTICLES OF ASSOCIATION, AND OTHER STATUTORY INFORMATION

Updated in the Year (please tick)

Ref
20____ 20____ 20____ 20____ 20____ 20____ 20____

Memorandum and Articles of Association 100

Certificate of incorporation (Form 9) and/or Change of

200
Name (Form 13)

Registered office details 300

Audited financial statements 400

Previous audit report qualifications 500

Confirmation on adopting FRS/PERS 600

Form 24 and Form 28 on share capital 700

Others
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SECTION C - BUSINESS BACKGROUND

Updated in the Year (please tick)

Ref
20____ 20____ 20____ 20____ 20____ 20____ 20____

Client Information Record 100

Brief history/write-up of the client including overview of: 200

- products and services of the client

- raw materials used and suppliers

- manufacturing process and facilities

- selling and distribution channels and customers

- research and development efforts

List of branches, factories, warehouses and other

300
operational locations

Group structure 400

Principal place of business 500

Location maps 600

Others
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SECTION D - ACCOUNTING AND AUDITING INFORMATION

Updated in the Year (please tick)

Ref
20____ 20____ 20____ 20____ 20____ 20____ 20____

List of banks and bank account details 100

List of solicitors with contact details 200

Tenancy agreements 300

Bank agreements / Bank offer letter 400

Lease or hire purchase agreements 500

Revaluation reports 600

Trade or royalty agreements 700

Agreements with suppliers or customers 800

Employee pension benefits agreements 900

Insurance policies 1000

Specimen signatures of company officials 1100

Share options 1200

Movements of distributable and non-distributable

1300
reserves

Others
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SECTION E - ACCOUNTING SYSTEMS DESCRIPTION

Updated in the Year (please tick)

Ref
20____ 20____ 20____ 20____ 20____ 20____ 20____

Organisation chart including details of the accounting

100
function

Turnover, receivables and receipts system description,

200
including weaknesses identified

Purchases, payables and payments system description,

300
including weaknesses identified

Payroll system description, including weaknesses

400
identified

Inventories system description, including weaknesses

500
identified

Property, plant and equipment system description,

600
including weakness identified

Others