EAB 20 satu ora TSA- LI0 practice ley Spnac 019 List 4 malls dy be included inthe engog ement letter Due b shicl decdlines, the audit vill be changed from inderrmmbs—t final dy inlerim audit. 22 As ths 5 the imbal auch of RRL be the frm, Arrangements to be made wth the predecessor auditor fo ong. 3. As aeuunte policy of proper plank and ¢ upment of RAL wras chan wed om cost b' reyaluubion ec Grande ments dansidben ag the involvement of experts 7 sGme aspecls A the” audit. Saturd 2 eh Oe me 4 Ns RRL has been publishing tly francial stubements one month afler year end, “the caarcement of munagement by make available ts the aud, be drill" financial sbutemenks Spnng Los Peeconoinions Or Au Auoit Use of ace pluble {nancial repur din prepara livn of Srancial slalements 6 manag emeni 2 Obkuang ag reemer from peel mano gement— that il er kenge dyes and understands tks responsibil by, 4 Sarmevrork in the ‘Scanned wih CamScanner1) For the preporstion of the Feuncial debererls in ousedarre vith appliecble Gaun ciel ceprrting frmeviuck 2) For such internal conbul as meen management delermines is necessary to encble the prepurebon of Sruncial shulernents thet are fi Lene rnisslaternent uvhethee due + fraud or error TH) To prwide the udder vith ay Access te wll nformubian of vehich management is awrare Ahad is relevarl be the pepiba “ef fauncil slalemenls such as records, deuunentedien and other mallrs: W Addilivrul mformulion tred the audder imc rq weal 9.8 Tuesday. from Ure mencagement fer the pur pose oP tke audit pend Fee fm mu CV Unresbicla access be persuns within the enbhy trom wher the guider delrmnes 6 necesseare te cblan aud evidence J Spring 217 (Ws) a) Straatioms Rerouting Rewswwe Iv Teems Or Auort EnGaGemenT Rewision in dems cf aude enqagemerl is only done in the cuse of vewrring audits. Such shuoboas vshich may ve tact revisions in krins ef audid engugemerd are 44 \. Any indication that the orb ly misurderslands the scope of the “audit. LA cceent change of serror maneeyement ‘Scanned wih CamScanner1 ) Thurs L teu soy A Sign heanl cheng in ovencrship ‘\\ charge in leaal or reyudeleny eq uvemenls { ‘ 4 . oe Cournst Or Action By Auprer Wien Mee Grrr rans Or Awit An The aurdebee if ‘the the In le day Nov Persencr shall vol ue opt the audil engage ment faunal reper bg heene veork 15 nol_ucceplable to i audeloe , by ceplians ths care, the cauchlor war only nent A a) b) The munugemerd ay re es 4 povide addi bonal dislosures the financial statements veyed bb corad the Gaancial stulemenls bom heny anteading; and ‘ Wis ac a greed in the lerms of quell engug cml na = the audlovs vepork on Lhe finan aed Shelemerls val et incorporcole an emphasis of mectler’ paragraph draweng wer's altention 1 wal bon doclosng q the ceditors will express co madified opinion on the financial sbclement which will he caal fied unless steled otherwise by local laws The management hus aut agreed amd hut ned acknovrled qed the Jerms Mol em the avudil engagement ‘Scanned wih CamScannerSlew the practice of mmevnginy wither perve's assets o Meare and clreckors of ac biméled cavnspun have “ w the sharecholters Coverers | of the j hone by verse li Poul aller Ube assely uf th company on behalf of shee hull ers Neountabilib The concept el i tng vesporsrble fev one's actions und dleasions 6 acounlabildy Mangement of a lnk company is cecamluble ty dy | Ol Saturday sharehulders To show tie QO? Sundery acounlabhly, the prepare marvel OT Jaina Bil slulements ef the tom pong vith ef locls Ure effect of their actons and clecsions Tre and. Fair view ‘Tue | means fee fom crrarg ancl Geir’ means fee fom undue bis i the Gruncial Slalemenls, Ho mans thal financed stalements have been Prepared om auordlemie with applicable fnencial reporting framework ‘Scanned wih CamScanner03 Monday 5 Autumn Lol (Qs) imrontans Mains Reguirro Ts Ge Inc tubes Iw Fuonccment Lerree The lems ot the aud shall inclecle « 1. The obyabve and seope of the audit of the Fractal Slulements , 2 The resporsibsbhes of the aud tor; 3 The respons bibhes of mana emenb} + Tderbheabon of appliable “Lrancsal bra feu k appliadle nancial re purbn Ime Ww oy L the prepaction of the fruncal eilerdate 5. Wheference tp the expected fem end conlerd of ang reporl by be discussed by the eudlilor: end ‘ 04 Tuesday ‘ 6 A statement thet thee may be circumstunce sin whieh dhe veped con differ for the | expeded firm and canter, Sune 2od (Os) a) Cucamstun cos in which -man agement may request the aud tor — to change the __ferms c Me enacg erent i Change 1 Ciecumslunces afferbng the needs f. the servile. 1 Misurdertinding as bh the nabve of audit os orginelly planned ‘Scanned wih CamScannervu b) Fuckers bo be conscl eve by aude behre cucepting change f cng agemed : d leting the aud.t engagement, the bb “churae the audtenyaqemet to b ahch ees lower level of edsurome, the oletl Cetermine a reasonable sbfieaton in doing $0 & al imphuabons of Le chenge ‘ QO Steps daler by th: audder incase of disag reement ty change in te Srgaqement eos Th dhe cuebber ‘ts Vonable be agree t achanee of Q6r the terns cf ar engagement, he shall contirue the orginal engagement. However, (F he 9 not per mitted by the management “lo dese, the audb- shal 1 ed Withdewe “fom the adit engagement where possble under applicable laws and labors 3 and 2 Pelermine vhether there 6 any obligation tb repad the ome crtum Stuns b these charged Sith “guvermence, eequlabrs er owthes ‘Scanned wih CamScannerUE eivat Summer Loto (Qs) Gy Mallers bbe. wrsdeed be fore acceptance —of em ong aye ment An eels en ayenent ‘ only ane tel when the reasonable basis upon which dws to be performed has been agreed though. Establishing whether Con fremia pcronditiont of an aul are present; 8 thet there 1s GQ Common urderstond ng ud _the ens, elueen” the audit, the management and hose Churgedl with governance Gig Seen Goer. b) Fac brs taken sob aces unt fedeviding o separale eng agemen] leHe she for_subsidiean Whhen the audilor of & parent Company is also the cud bo of es Subsidian, , the fudoes theck- intlyence the auclitoe vehethee to sed a cepaale letler emerd ave: 1 Who apponls the audit of the subsddat Whether a separate aud.l repr-l is bw 1 sued by the Subsidies 2 3 Legal riprencr in relation by aul appoint ments; 4. Degree 5 o ow nership b porent } and Degree A indcpendenre | of subsidian. ‘Scanned wih CamScanner