INDEX - FRONT OF FILE

SIGN OFF: INITIALS: DATE

CLIENT NAME:
PREPARED BY:
PERIOD ENDED: REVIEWED BY:

Sr # MO & MPQ DOCUMENT NAME REF YES NO N/A REMAKRS

FRONT OF FILE (FOF) (FILE 1 OF 2)

A CLIENT ACCEPTANCE & RE-EVALUATION QUESTIONAIRE

1 200.MPQ Client Acceptance And Evaluation Questionaire FOF- 1/2 P

2 210.MPQ Engagement Risk Assessment Questionaire FOF- 1/2 P
3 220.MPQ Independance Questionaire FOF- 1/2 P
4 225.MPQ Independance Questionaire - Sign Of FOF- 1/2 P
5 Staf selection FOF- 1/2
6 230.MPQ Annual Client Continuation FOF- 1/2 P
7 EL Engagement letter FOF- 1/2 P

B PRE-PLANNING

8 304.MO Knowledge of Business - General Information FOF- 1/2 P

9 320.MO Fraud Risk Assessment FOF- 1/2 P
10 321.MO Fraud Risk Assessment - Client's Enquiry FOF- 1/2 Response pending on client
11 322.MO Fraud Risk Assessment -Journal Entry Testing FOF- 1/2
12 330.MO Business Risk Assessment FOF- 1/2 P
13 340.MO Preliminary Analytical Procedure FOF- 1/2 Trade payables figures are pendi
14 345.MO Preliminary Going Concern FOF- 1/2 P
15 350.MO Entity Level Controls - Risk Analysis FOF- 1/2 P
16 351.100 Revenue Control Documentation FOF- 1/2 P
17 351.200 Revenue Segregation of Duties FOF- 1/2 P
18 351.300.1 Revenue Risk Control Matrix FOF- 1/2 P
19 351.300.2 Revenue Test of Controls FOF- 1/2 P
20 351.400 Revenue Walkthroughs FOF- 1/2
21 352.100 Inventory Control Documentation FOF- 1/2 P
22 352.200 Inventory Segregation of Duties Assessment FOF- 1/2 P
23 352.300.1 Inventory Risk Control Matrix FOF- 1/2 P
24 353.100 Purchase Control Documentation FOF- 1/2 P
25 353.200 Purchase Segregation of Duties Assessment FOF- 1/2 P
26 353.300.1 Purchase Risk Control Matrix FOF- 1/2 P
27 353.300.2 Purchase Test of Control FOF- 1/2 P
28 353.400 Purchase Walkthroughs FOF- 1/2 P
29 354.100 Payroll Control Documentation FOF- 1/2 P
30 354.200 Payroll Segregation of Duties Assessment FOF- 1/2 P
31 354.300.1 Payroll Risk Control Matrix FOF- 1/2 P
32 354.300.2 Payroll Test of Control FOF- 1/2 P
33 354.400 Payroll Revenue Walkthroghs FOF- 1/2
34 360.MO Accounting Risk Assessment FOF- 1/2 P
35 361.MO Financial Reporting process FOF- 1/2 P
36 370.OO Internal Audit FOF- 1/2 P
37 380.1.MO Information System Risk Control Matrix FOF- 1/2 P
38 380.200 Other IS Considerations FOF- 1/2 P
39 390.000 Service Organizations FOF- 1/2 P
40 395.MPQ Risk Report FOF- 1/2 P

C PLANNING

41 415.MPQ Planning Meeting Documentation FOF- 1/2 P

42 416.OO Budget Template FOF- 1/2
43 420.MPQ Materiality Determination FOF- 1/2 P
44 430.MPQ Financial Statement Areas Worksheet FOF- 1/2 P
45 440.OO Using The Work of An Auditor's Expert P
46 452.000 Audit Planning Client Meeting RSM FOF- 1/2 P
47 510.100 Audit Sampling (Statistical) P
48 520.200 Audit Sampling BOF P Filed in execution file
INDEX - FRONT OF FILE
SIGN OFF: INITIALS: DATE
CLIENT NAME: MACPAC FILMS LIMITED
PREPARED BY: FR 6/18/2013
PERIOD ENDED: June 30, 2013 REVIEWED BY:

Sr # MO & MPQ DOCUMENT NAME REF YES NO N/A REMAKRS

FRONT OF FILE (FILE 2 OF 2)

D ENTITY WIDE PROGRAMS - FIELDWORK

49 CCG Code Of Corporate Governance FOF - 2/2 P

50 COC Companies Ordinance Compliance Checklist FOF - 2/2 P
51 545.OO Earnings Per Share Audit Program FOF - 2/2 P
No fair value
52 546.OO Fair Value Measurement & Disclosures P measurement required
53 590.MO Related Parties FOF - 2/2 P
54 610.OO Initial Audit Engagement Checklist P Not a first year of Audit
55 620.MO Going Concern Review FOF - 2/2 P
56 630.MO Compliance with Laws and Regulations FOF - 2/2
57 650.OO Subsequent Events FOF - 2/2
58 660.MO Commitments and Contingencies FOF - 2/2
59 670.OO Group Audits P No group audit
60 671.OO Group audit Questionnaire P No group audit
61 680.OO Segmented reporting P No segment reporting
62 686.OO Extracts from Minutes FOF - 2/2
63 690.OO Business Combination Checklist P No business combination

E COMPLETION & REPORTING

64 FA Financial Statements FOF - 2/2

65 ML Management Letter FOF - 2/2
66 RL Representation Letter FOF - 2/2
67 BL Board Letter FOF - 2/2
68 IA Initialled Accounts FOF - 2/2
69 DR Draft Accounts & Audit Report FOF - 2/2
70 710.OO Summary of Unadjusted Diferences FOF - 2/2
71 720.MO Final Analytical Procedure FOF - 2/2
72 740.OO Key Issues Identified FOF - 2/2
73 745.OO Record of Consultation P No such consultation taken.
74 760.MO Forming An Opinion On The Financial Statements FOF - 2/2
75 765.OQ Engagement Quality Control Review FOF - 2/2
76 771.MPQ Management Letter Points FOF - 2/2
77 DC Financial Statement Dislcosure Checklist FOF - 2/2
 INDEX - FRONT OF FILE

SIGN OFF: INITIALS: DATE

CLIENT NAME:
SHAFI (PRIVATE) LIMITED PREPARED BY: ABSAR
PERIOD ENDED: June 30, 2011 REVIEWED BY:

Sr # MO & MPQ DESCRIPTION Completed Uncomplted Not Applied

FRONT OF FILE (FILE 1 OF 2)

A CLIENT ACCEPTANCE & RE-EVALUATION QUESTIONAIRE

1 200.MPQ Client Acceptance And Evaluation Questionaire FILLED

2 210.MPQ Engagement Risk Assessment Questionaire FILLED
3 220.MPQ Independance Questionaire FILLED
4 225.MPQ Independance Questionaire - Sign Off FILLED
5 230.MPQ Annual Client Continuation FILLED
6 Engagement letter Questionaire NOT FILLED

B PRE-PLANNING

7 304.MO Knowledge of Business - General Information FILLED

8 320.MO Fraud Risk Assessment FILLED
9 321.MO Fraud Risk Assessment - Client's Enquiry FILLED
10 322.MO Fraud Risk Assessment -Journal Entry Testing FILLED
11 330.MO Business Risk Assessment FILLED
12 340.MO Preliminary Analytical Procedure FILLED
13 345.MO Preliminary Going Concern FILLED
14 360.MO Accounting Risk Assessment FILLED
15 361.MO Financial Reporting process FILLED
16 350.MO Entity Level Controls - Risk Analysis FILLED
17 351.100 Revenue Control Documentation FILLED
18 351.200 Revenue Segregation of Duties FILLED
19 351.300.1 Revenue Risk Control Matrix FILLED
20 351.300.2 Revenue Test of Controls FILLED
21 351.400 Revenue Walkthroughs FILLED
22 352.100 Inventory Control Documentation FILLED
23 352.200 Inventory Segregation of Duties Assessment FILLED
24 352.300.1 Inventory Risk Control Matrix FILLED
25 352.300.2 Inventory Test of Control FILLED
26 352.400 Inventory Walkthroughs FILLED
27 353.100 Purchase Control Documentation FILLED
28 353.200 Purchase Segregation of Duties Assessment FILLED
29 353.300.1 Purchase Risk Control Matrix FILLED
30 353.300.2 Purchase Test of Control FILLED
31 353.400 Purchase Walkthroughs FILLED
32 354.100 Payroll Control Documentation FILLED
33 354.200 Payroll Segregation of Duties Assessment FILLED
34 354.300.1 Payroll Risk Control Matrix FILLED
35 354.300.2 Payroll Test of Control FILLED
36 354.400 Payroll Revenue Walkthroghs FILLED
37 370.OO Internal Audit FILLED
38 380.1.MO Information System Risk Control Matrix FILLED
39 380.200 Other IS Considerations NOT FILLED
40 390.000 Service Organizations NOT FILLED
41 395.MPQ Risk Report NOT FILLED

C PLANNING

42 415.MPQ Planning Meeting Documentation FILLED

43 416.OO Budget Template NOT FILLED
44 420.MPQ Materiality Dtermination FILLED
45 520.200 Audit Sampling FILLED
46 430.MPQ Financial Statement Areas Worksheet FILLED
47 440.OO Using The Work of An Auditor's Expert FILLED
48 450.MPQ Reporting to Those Having Oversight - Planning FILLED
49 452.000 Audit Planning Client Meeting RSM NOT FILLED
 ENTITY WIDE PROGRAMS - FIELDWORK
50 545.OO Earnings Per Share Audit Program
51 546.OO Fair Value Measurement & Disclosures
52 610.OO Initial Audit Engagement Checklist NOT FILLED
53 620.MO Going Concern Review FILLED
54 630.MO Compliance with Laws and Regulations FILLED
55 650.000 Subsequent Events NOT FILLED
56 660.MO Commitments and Contingencies FILLED
57 670.OO Group Audits NOT FILLED
58 671.OO Group audit Questionnaire NOT FILLED
59 590.MO Related Parties FILLED
60 680.OO Segmented reporting NOT FILLED
61 686.OO Extracts from Minutes FILLED
62 690.OO Business Combination Checklist NOT FILLED
63 Code Of Corporate Governance

FIELDWORK TRANSACTIONS, BALANCES & DISCLOSURES

BALANCE SHEET HEADS

Non-current assets
64 A12MAP Property, Plant & Equipment - Audit Program
65 A11.1MAP Investment in Significantly Influenced Entities
A11.2MAP Investment in Joint Venture Audit Program
A11MAP Investment in Subsidiaries Audit Program
A14.1 MAP Intangible Assets Audit Program
A14MAP Goodwill Audit Program
A15MAP Other Long term assets audit program

Current assets
IA-1A Inventory Analytics
IMAP Inventory Audit Program
IOB.OO Observation of Physical Inventory Count
RA-1A MAP Accounts Receivable Analytics
RMAP Accounts Receivable Audit Program
L6MAP Loans & Advances Audit Program
A2MAP Other Investment Audit Program
A3MAP Prepaid Audit Program
A5MAP Loans, Advances and receiveable Audit Program
A6MAP Other Current Assets Audit Program
A1A-1A Cash Analytics
A1MAP Cash Audit Program

Share capital & reserves

L16MAP Shareholders Equity Audit Program

Non-current liabilities
L4A-1AMAP Long term debt Analytics
L4MAP Long term debt Audit Program
L11MAP Other Long term liabilities Audit Program

Current liabilities
EA-1A Accounts Payable and Accrued Liabilities Analytics
EMAP Accounts Payable and Accrued Liabilities Audit Program
L1MAP Notes Payable Audit Program
L7MAP Other Current Liabilities Audit Program

PROFIT & LOSS HEADS

Revenue
20A Revenue Analytics
20MAP Revenue Audit Program

Cost of sales
31A Cost of sales Analytics
31MAP Cost of Sales Audit Program

General & Administrative expenses

40MAP Expense Audit Program
 41MAP Payroll Expense Audit Program
PA-1A MAP Payroll Analytics

Other income
Finance cost

Taxation
L2MAP Income Taxes Audit Program
L3MAP Future Income Taxes Audit Program

E COMPLETION & REPORTING

Financial Statements
Management Letter
Representation Letter
Board Letter
Initialled Accounts
Draft Accounts & Audit Report
Audit Issues Control Document
Partner's Control
Manager's Control
Senior's Control
71 770.MPQ Reporting to Those Having Oversight FILLED
70 771.MPQ Management Letter Points NOT FILLED
69 765.OQ Engagement Quality Control Review NOT FILLED
68 760.MO Forming An Opinion On The Financial Statements FILLED
67 755.OPQ Partner Briefing Document NOT FILLED
66 745.OO Record of Consultation FILLED
65 740.OO Key Issues Identified NOT FILLED
64 720S.MO Final Analytical Procedure FILLED
63 710.OO Summary of Unadjusted Differences NOT FILLED
Dates
CL & EL
New MAPS
Fraud risk assessment
Fraud risk assessment
340.MO
Entity level controls
Revenue programs
Inventory programs
Purchases programs
Payroll programs

RISK REPORT
EMAIL TO FARAHYA
CHANGES
DATES
Which dates are to be inserted?
Copies from office
To be obtained from ALINA
Inqiury column
Client enquiry is to be sent to HOIA and CFO. No adjustments are passed yet.
Purchases figure not identified. Infact trade payables are not separated with accrued and other liabilities.
FR
Needs to be updated by SAMEER and take evidence of TOCs of 2012
Needs to be updated by FR
Needs to be updated by SAMEER and take evidence of TOCs of 2012
Needs to be updated by FARIHA and take evidence of TOCs of 2012