SA &

SA &PARTNERS
PARTNERS (AF 1234)

Internal Memorandum

To: All audit & assurance staff

From: Managing Partner - IFA
CC: Group Audit Managers
Date: 17/3/2021

Opportunity for New Audit Engagements

Please be informed that several companies are looking forward to appointing us as their
2021’s auditor. In principle, I would agree to accept the engagement. However, before
finalizing my decision, I would like to know more about those companies. Please can
each of you perform analytical procedures (horizontal, vertical and ratio analysis) on
Statements of Profit or Loss / Statements of Comprehensive Income and Statements of
Financial Position using the Microsoft Excel. I also would like to have a 5-page report of
your assessment and recommendation whether we should accept the company as our
client or not. Please also hand me the Microsoft Excel file.

I wish all reports to be submitted by 15 April 2021. I particularly want to know the
reasons for accepting or not accepting the engagements. Please do a proper background
and risk assessment research to support your recommendation.

p/s: Please see next page for the assignment.

SA & PARTNERS (AF 1234)

TISSA Building, Uniutama Business Centre, 06010 Sintok,
Kedah
T: 04-9284556 W: http://www.SA-Audit.com.my
 COMPANIES SOURCES STAFF NO. STAFF ID
1 AEMULUS HOLDINGS BERHAD 2020 275779 PINEAPPLE
2 ANEKA JARINGAN HOLDINGS BERHAD 2020 273444 PINEAPPLE
3 ASDION BERHAD 2020 275614 PINEAPPLE
4 BAHVEST RESOURCES BERHAD 2020 273084 PINEAPPLE
5 BINASAT COMMUNICATIONS BERHAD 2020 263288 PINEAPPLE
6 DIVERSIFIED GATEWAY SOLUTIONS BERHAD 2020 273246 PEACH
7 EA HOLDINGS BERHAD 2020 273292 PEACH
8 ECONFRAME BERHAD 2020 280425 PEACH
9 G NEPTUNE BERHAD 2020 273652 PEACH
10 GREEN OCEAN CORPORATION BERHAD 2020 273692 PEACH
11 IDIMENSION CONSOLIDATED BHD 2020 272714 DRAGON FRUIT
12 IRIS CORPORATION BERHAD 2020 272856 DRAGON FRUIT

13 JF TECHNOLOGY BERHAD 2020 272656 DRAGON FRUIT

14 KIM TECK CHEONG CONSOLIDATED BERHAD 2020 272842 DRAGON FRUIT

15 MACPIE BERHAD 2020 264177 DRAGON FRUIT

MALAYSIAN GENOMICS RESOURCE CENTRE 2020 264232

16 BERHAD DRAGON FRUIT
17 MATANG BERHAD 2020 280458 BANANA
18 MEGA SUN CITY HOLDINGS BERHAD 2020 281107 BANANA
19 MICROLINK SOLUTIONS BERHAD 2020 275775 BANANA
20 MIKRO MSC BERHAD 2020 275820 BANANA
21 MLABS SYSTEMS BERHAD 2020 275714 BANANA
22 MQ TECHNOLOGY BERHAD 2020 278960 KIWI
23 MTAG GROUP BERHAD 2020 279746 KIWI
24 MTOUCHE TECHNOLOGY BERHAD 2020 275681 KIWI
25 NEXGRAM HOLDINGS BERHAD 2020 280527 KIWI
26 ORION IXL BERHAD 2020 280992 KIWI
PINEAPPLE RESOURCES BERHAD 2020 281444 STRAWBERR
27 Y
REDTONE INTERNATIONAL BERHAD 2020 279095 STRAWBERR
28 Y
REVENUE GROUP BERHAD 2020 280342 STRAWBERR
29 Y
REXIT BERHAD 2020 280717 STRAWBERR
30 Y
SC ESTATE BUILDER BERHAD 2020 280605 STRAWBERR
31 Y
32 SCH GROUP BERHAD 2020 273656 DATES
33 SCOPE INDUSTRIES BERHAD 2020 273658 DATES
34 SILVER RIDGE HOLDINGS BHD 2020 273752 DATES
35 SMTRACK BERHAD 2020 273734 DATES
36 TECHNODEX BHD 2020 266490 DATES
37 VISDYNAMICS HOLDINGS BERHAD 2020 272808 MANGO
38 VIVOCOM INTL HOLDINGS BERHAD 2020 272816 MANGO

SA & PARTNERS (AF 1234)

TISSA Building, Uniutama Business Centre, 06010 Sintok,
Kedah
T: 04-9284556 W: http://www.SA-Audit.com.my
39 VSOLAR GROUP BERHAD 2020 272821 MANGO
40 XOX BHD 2020 268111 MANGO
41 YGL CONVERGENCE BERHAD 2020 267837 MANGO