You are on page 1of 144
AUDITING wares, afore (wifes), asf -1, ost - 11 B.Com., (Hons.) , Part - 1, Paper - Il qgza Rien fereeneret ctfera areret Parent freafencre, arava, qzaie-846004 DIRECTORATE OF DISTANCE EDUCATION LN. Mithila University, Kameshwaranagar, Darbhanga ( Bihar) - 846004 si@ar AUDITING © Copy Right Reserved watftror yer Publication or printing of any portion of this book is not permissible without obtaining consent from Directorate of Distance Education, Lalit Narayan Mithila University, Kameshwaranagar, Darbhanga. qe ren Pree, after reer Peron Pear, area, eke rae ob Rl ge gre re ere ener ek TB Fe AT eee Publisher : Directorate of Distance Education, Lalit Narayan Mithila University, Kameshwaranagar, Darbhanga-846004 WERTs : axe fen Freee, ‘afera arranr faferen fevafeercra, BRAT, TTTT-846004 Year of Publication : 2018 Warn oF : 2018 Prof. (Dr) Sardar Arvind Singh Director Wi. (ST.) REN orfara fiz Freee (Self Learning Materials prepared with the assistance of Distance Education Council, New Delhi) (area Rien oRag ag fect S wear B dar wea ar) afeta areret THPen fatten, PrAedeeerz, azaie-846004 (fae) wile Ud Baer : 06272 - 246506, Aqatse : www.ddelnmu.ac.in, $-Aci : dde@Inmu.ac.in ferer ferenreff qeza Ren ufieg, ad feceit A wa-srqeencrs ures Baal Ae H steele Urta Perepreat Stefaret ast Uist SB We_qa UST Baral wl Yera Heed SU seta Waectal St Vat S | faeara S fee qzea Bran woe w Alea A SUE Ur Geel Aret ferenfefait epi ferent fepett aig] Welaa w faua-aeg wi arg] Heat A feel were at wloars atet Sei | Sat 3teT1 aed & f Wea-araah B wu A ye yeas sro fae suai Rre att | Wh. (Si.) Vad. Ris 3 4. fava qs attra : after (Auditing : Introduction) seraror ward (Auditing Programme) wert attert (Company Auditing) starr sie ast (Audit and Investigation) 34 89 130 Baar : ofr (Auditing : Introduction) 1.0 Bet (Aims) 1.1 WRTRAT (Introduction) L2 Ader SH ae, PTA TI ACT Definition, Objectivies & Importance of Auditing) 121 Sider SH ACTA 122 sa ar ieee ferret 12.8 HOT S TVET 1.24 sear FH Raft 12.5 soa FATT 1.2.6 sidan a eterg 1.3 aidan Bt gaan (Concepts of Auditing) 1.3.1 Ware Afra B werden a are 1.4 s@ert rad, wear od wfaf (Auditing Theory, Process and Method) 1.4.1 sear fara 1.4.2 s@ert aPeat 1.4.3 ober WPA 1.4.4 frera wear ue wfafer F ora 145 aert } Ge AT Rrart 1.5. si@eret wr wrt IA (Working Area of Auditing) 1.5.1 Sens seberr at Gee ae 15.2 Went sider ott saat arhar 1.5.3 Poft siderr uel oat area 1.5.4 SALT SeRRMT AT STATA AE ATT aT Prefer akT 1.6 @Ser1 att Herat (Auditing and Accounting) 1.6.1 sider ar Rreafter sar az aaret A aardar 162 varqerat # Pret agfeat wat aati BIE 163 Brae S wera 4 onghrs Ravan 164 ore ait age S aepe H AAS-4 S TEE 16.5 rete eT 1.7 ade FS [WT (Quality of Auditing) 17.1 sea & seared aieeroT 1.0 B8"T (Aims) sider ar ard, vfterar a trent fee & fave A or aay aiden 3 water & fer Tara wait sider ft drt aro ore & Pea A or aidan & feed a vfaer & face F ars sider & arta & Rea tort wai aida &} yer Rerd & Rar Fars sider ott taret & fer A ar wait ter Fert & Pers oyfaat S Rea Feet wat rarer & fava Hf arin 10, aaaite sizer F fart wae wT 1.1 WEUAT (Introduction) omreene at Pract we & Pere Paet weare a aftat cat amet & wig gaa at et sfafeeat Pe ater ae wet 8, ae aT & fed Saat ote A oh Bae ite afer a aideror er oar B 1 ranks ovewsh F ot war vad areat S ore F Ser & ger sigrtah at odie oe at ew ae ray ar tar fer Sra &, we atte ar aera othe of oie ag one Bi ge vere erat ane we ag aftat es art at sia safe ora F arta araenfies Wet em fire sider gee ar i ee B, ae ret are ohh afer Ah we are 9 wr oe ware wee St ar fees WA & fy arast St Aget set 81 A tara ae Rare eae om are wh arent & area aed Ay aw arene we Rare eara a Gree ore Pree Bar aT TTT: ait ara 8 Seay aT we AAT TAT | 12 sberr st afta, fastsar wa Feet (efinition, Objectives and Importance of Auditing) 1.2.1 HSA FH TALATST (Definition of Auditing) > ag dm @ oa waa ae ¢ or ae ok oe eat ao at Saat YT aA S fare irda &, dade wegT adam : ater fog we E rear sey wae Ud tree & set 4, are A Geet, Set der moat A ah ote ar sideer sea F Pry SESE SOE HO Fa PETS SORE We gene a RG ay we Fagor dep-fee sare mer & seer at; 2. Pager ara at wet yd afer ones Reefer at wae ae & sera AE, 3S. ara wraPerr are ones ak S Ferg cree ar waft ar wet et whee Ger WET ene & rere at; war 4. ae ae age we 8 A a act S wa 3 ot aR ty afta Bae ar Pram, “sideet at ft ew oie 8, ot ae vor wy S fhe St ot Fe Aa oe det at Se-de ud har veltie ser E ar aE, ferret fs A waar Hs See ahah as ah era SoM steers B ora & & de ee & oe atten are was & ar ae Seber } sagen, ‘sider ore aie arr Faber Ret ay Ped a PT are she waa wahaa gee, Ure She wet a ea site at wea F Sree sa oe Ges, reat eer Gerat S are ae Pare et STE itt ae Sarre & fete & ad fas es Pare F farcor Prange wre sar B ste carer Ft edt we wet fear ay aera Br arthrt oftarersit & faeter T er ge Peat ox at E Re ‘sider feet der at dar yerat at Bt Federer Gia 8, ot wrerat oe oe GrTOHt B Tee Te Te aA MART ETT BETTIE Ht ot & she reer ages ue Reité tar dha 8 fe oe Pater wae S fr sara wer aT Be SA aH S fey sa Ge aT BEL aT sree ey ae Tas Pere fae at sara rar ver ee aT Por Ger Afr ae dear at wet ones Reh ay wee we & seer ae L211, FEAT BH RAT BAT ft Part arr stern S det A we oRernd Prva wet oe orenftr (1) sta ar agtea—dea oT arene swe FH rea or React nt sears ATA ore Bare weET ‘wet sider fesar er a1 ait aecitattar A rach ote wat A weseT oie Teor sieaT ar AW Vet ATE) area F sider ar age water at array are a Paes oe sides are ott wa A wee Ft, Tach ote aT tesa dor wei sae ot ond F (2) wars afer arr—sidert Te eres eat ere fsa ve site art Gt Pore a waar & was AS Fretia ot afer wader or Pat otter & ear Sor ae Frome ar 8 tales wel oe WaT | on: sides TH ara afer eer feet (8) gheranpt—siders arr at ort are atte F fa oe agUe Ht oragreat Tet &, ot afer gE aa HIT F WAL AT BT 1 (4) Rete Sar—ser sda Bel aes Ser F at Geet Pawerseg (Mee eran, Fer we aT Pater aa) ww ates ant Rete ga a ome B1 oa S yee weg ws aiislet ser AY. B. wer ane fear TAT soisberer Trae free weep rarat 3 wre Prenat & Fre G1 sicher at oaftecier at Prefer at BI wey fever fi, ‘stderr ag atte et B oie sear Ge afeat ar ver eT wet 1 eer art Prat ad weet aT food wa aafiacst oi sfeerit at seret at gfte Fart wear We gaa Sr t a shit at aacenqdes Boafaa feat ar ei (5) ter gerd ser Gerat a otter Ber Ht sda uber Fe efter &, als aden ar Ba age weratias oder war A sear sire (Sra fe aeare APART F eer 8) at sides at ore art daa Hear GeTaT ae & difta ae can arn afte ot ora ete geal 38, sign cere efireed) A Mt ofeach ehhh FST (6) sama & eect ara—sidemn art ara sides Fer Gea S rer S ated Sh at Vat 81 et wars FT side Bt UG FB ae ae eer gS aaa Bary Gas seat tae at APT wt am 1 (1) tem—sigerr os Oe uimer 8, ait fee A Aer Gera S ata SF fet gee TF ang aT waa Foe ae ard af dae arene seat at site ae etre set car on WaT GeTeeT—s Regan, are, sfrenT ont were ate aera ae aedt afar sh Met ar sider ya: sera stat B (8) faatarrere ota—frrarere ara aa afta St gaat a a oiftg Rare Ft gaat wae Het Bae Ba arnt st ae we ore 8, firrd creme oe gers fret we 1 are ATT TEM SATA ATE AVSet (AASB) BRT SRT BI ga Meare fete Fes a B—'sieeaoT Peat tt den, ae aT BA H Sates a a tear ae eT TS Baer raR atk tae wer Bs A A, fade qa A ears ote Boal Oe ote we we we wae aaa S cates a at as a 1 oat & fava Ser Wy ae Prem Pata & fe sider dae dar yea At site ae aha ae B af ees omnis are Pacha qeensi A sia at ordt Bi war Rae al & orerar A sider } Prvaa ea B 1 stderr feet st eer ar et wea Bae Seer seater aT aA et ear FET TET TeAT STAR seAT anfie rem at Sar ot a1 2. We Sie Gat AT we Ta wR BEI S ates a A one BI 3. seat ws ara ate Br 4. sitar ot vac Genet Ht oie 31 1.2.2 sda an Uererfyes Para Sra # aber ar Ast aT A serra ST ve wT A AMT aT Baa Get a Ser aU 1913 eT | ae oieTT a ize ereT Roa arr ar Ha eat acer Ter MTT Ta MTT Bra aT AeA weAT va 8 & gear & sider bq var va oe Ser ar) set afters, 1913 at aT 198(2) & ayEN aR TT TT TR BT ES HT Tat Berar Peer sero er ger wet rer TEM HeT Ta eR RT a AE aren er att aaa was wea AF Us ahaa she WET A PAK AM G . D. A (Government Diploma in Accountancy) 11 34 ae waMeT Pear war ar Pe ge ser er wT or eee eee ae Rafter Pear rem ey Ter 144 F Sather aed saat aA at ge Rear mar ear wh after a Prise wane & ee F STE! oa BEM S sider ater siserat ST oT oT AA ar at ak Ae RAT AT TT 145 HF STITT 1A @t sigan rer & Bes Tenet aftaris Fee re Prad aare orarT (2A) ae Paw oa aaeerat B fre sary re ot areter a Bt atea ea 1 aruTe (2A) sider elt Ay goer (2) ae oh ae ei Rs Rese aReReafet % fae fed a are sides Varee @ eerar a gt oT aa aT ai jose # gr wre aah ar oe sider tS sara ra oer others wart wr Prat (Auditor's Certificate Rules) “ff ort fq a1 unua sae # sider dé HOS a waPat daa | s ofahattr we ang afar até F cect are 1930 Gare ar Rrera ora Tar 1949 F aes canoe aaa a oT We ofan AS SY eT ae Rar aT Fee 12 GT ge cer 7 Agar weer at a1 Ay loo F sider OF at area wert ae FT aTEE YET af at ES ya We Bi wT after & ant aitaat HUH TET WET Autonomous Instiution of Accountants) earrat aT rant Tat wren fire 83 8 wafer afer, ener Paci cer dior S aera A waue a ge afehror S ary By Bar oidam wade wy R oet wey T Gar Peis Sx avo ane Pa are EI Wy 1044 f Seales S Ae F aa vara gw GTI BA TE The Institiute of Cost and Works Accountants # wm edt art SA oe Swe A ears A me aw war Ht ay 1959 8 ow fade ae uet BT The 4 KHAO : VT Institute of Cost and Works Accountants of India # TaFFT % ¢ Fert Institute-of Chartered Accountants of India & Wart @arMl wr ware Par wa | 12.3 HANTS BVT stderr fit ere @ far ser & ae sider aT HEM Bi aa: sidars Bt Preteen ta seteat Ht fete Borer ae aa RG aa wer A sider after S ware F ats ate SIT 7 a, Shar Pe Net TAT STAT Samet wre set en ata aay Shae one gat A gor ar ale sider at agian Peet Pras S arene, af tt ge were 4 ofa ran Bear BT oT 8, aS wa Por A sides 3 atten, aver ae faq eft, gafere Hate a area wal cect fsa A dear a eros at Gear Geral at sider Frera wqeeat at ft 3 faa Pear ora t1 (1) ane ee org teat at dem—sidert anf S are went BTS ame wa oye et Tat ant sik 7 sige a ant ext # far B fe gat orgizat od aaa an a aren 81 eat arava & PB oe Ral « ae at ager 23 ant aititaftat sidars & amet ont ¢ at ae caper Bera 2 Aa F afer eas fry Ht SS aT ai Roar or wpa wer: Rear ore F aero we Rake F tarect gt eter at Peseta S ae ae F Wa Be ae var amen & fe gas arr fea aa ard a oie wads sides Se oyfaat ud war at deat ea sider a oBear 4 Pts G1 ea var Ge ard ae at oa ae ora eh fa sas we a oie aoe art ¥ Rawal arr A ohh at as ave wer A Shr sore wes as BA ae B ot Suet aan wET aA TTT S128 oh aaa Sa F ot fH aa 2 A aT At E Wig sida TF A oh RAR ave HoT Ye AT @a Eee sar ate ates we ant ane a rgfeai at aT act FT germat He B1 (2) yarerat at wane Sar—aiet ah afte, Reedi a ert A vie wet was sides at der at aET at seit at areata ont & ott ys fasts & aa ae ea feefe A ger F fe verre a clea warez wh) gt & sides Ger at ot Rate de oe 88 were sa are Oe aes A a ae Cat TET sae A ‘Bene Sar ater wr enh alan al & oe a A araftey arreit & sites at were ary & fire wearers are Bi veg ae sides are fear ver gars el & fea AS at oes ge wy faa ar Bae Ba oieaiagER Pia a wae B1 (3) eeeeth a areaferes feriter Reefer er var erraT—aider 1985 F lr arta sideror areerdt ox Pee? Prita Racit Fader S water Ta Ma’ A sare & PS aT dala Aeelt cen aaaent S ate HF ger way afrartarsit & oar fare fae 7y Renita Racit B oder ar ater te Reda Pai we ws wr aT ae Boum aides Ht amet cart Bi get wat F sider eet ef yet St London and General Bank Limited (1895) & afte gaat a ot aa wer &1 sides at ea geet H fea wa Gea S sree w ae Rafits aeT afte Pe aren Gers wert A ad fara Raft at sega welt S crear vet wet vest ae wert SF sites Fz arta fare sett aera wr Bane wiftea feos & aya ae sides S ache ar arr él & fe eereal a aigenftat at seret 2a Pe saat gar eT aaeT Te sides ar arr & Pe ea ser ar aaa Paarl ate & aren or wer 81 ar ateeaph ats a, aenph or 8 ar Acaragy Sr a1 ae wae ae AEE aigrereat & ofa ot axfait ar vet gar & Prats sear 1 sear oer sider d eae Heh at wel faa fala am Prater aot ti yest 8 ae st ere der 8 Pe oidere at or one A Pacta Raf cer oat oferet ar ofa oa wa Rater act # aera aad &, ates oriteat St ae sé ar aar enfee fa siebares aT we Pe oT tart ora oern aremaraedienen, Sed ae veer 3 sre S ora at eT feat tS a # onan Br xa we ae eae dar SH aaa A ave ar Ree S ede A aie at aT sha wT ander wet Bh 5 FT . apare # ary at ng ap argh raait 3 ert sitar F acter AR fe ae wigaet were art F aT Pret cer fais fine dat f Rr ate & Pas oe ohftrr S at Foret aa seer at FH cides @ sa def F Rages ara var meet afBiray, 1956 A ar 227 at wae (1A) eer (4A) 88 faker Aree or aa Het Bi lary aT Ye aeeeT Gar Geral Ft Rertea Ht ais wert a fH aghast s at 7 gan @ fra gaa ST (4) afar eardt St weary ud yaar st vita—sidaw ar ae ariar der & fe aaa wr a feare-feare Foie Re Fe Tar we Pe araere at ons Raft S aga AMA rar wet sear sea Fr aaah F feat & ane sider oarard ane ar ver 8, wt wa A a sider or ae aatea ale 2 8, Poth iden F a See HT HT Hees Ae fear sear) gas fear aera St set aaa aT eee aT wet AA AT A TAT! what & aenfre sider F aerh Preart 4 st carer weet were Prat $1 () arriha sider cer oat Ae AoE AT Palit atari séer ger onyeTTT are wea a Pray & Pe Pete Pawel S cider ar seter sides at ge aha ar & fe ae Pee Raeert a arch agen var verrat at Gea S omaaet & ee aE arr ora aie (6) ue wr aT TAHT aA aT ait ae Bel aS Te B ara &, Tafay Bre os wa A — Rare arr aig wea ae wat @, foe oH ofa ar ea Os AeA oRter arAT OTT 8, GPR vas Are afar are she ae of ga dass ae Pe oa B cafe Ow gue Ca agua sida AE Get aoa eo waa Bi wa art fag sides ot wee A WHAT &, Wa ae ee Ta aT ore ae ETT A Tas Part va B aT € ott SE BAST Par oT Aa By Sra Ge Prot S fry ofdere at wa oe ae SH weer Ait or ait eer wsat 31 (7) wafent eyar—sear-gerat F sayfeat a gear ea wa Tare Ht oaPtard den BETA oraait Bet Bh E Rrra ver aT sider war Sates Baer aray Baer |e sry Reh Ah A aad B Rar car ae sidare we wea & oir fae fags ae sgedt a1 rea S Pater Sor ge Prat wy Waa FPS raft ara F sider ar alftres aecayet water Fe React & were F sides are at wa vee Be a 81 124 dda Bt Reker sider Ht Raft ar cee acl at dest A ar or wer B- 1.2.4.1 TYE VF THT at ge Prarat & way T ap ogfect tet edt & Pas are cove S sr GE a S sts F or on or 3 otk BB oTaREt Be eh E Bre Sa ge oh wave B oer ee ae a ahs Per or By ge oot ae cae BA ae are BP ae wale sides ot ae aga & fe GAs ae we va a oryfertt sie suet St ate Pare aT as ott aT sida tar ee HF serwe wem t ot sar ae arene ar atari ar ah Br af Ph Mera at sryerat «ok weet at BAB fre Pgan Rear var & at Ae Rake A sad Pelatat Afar wr a ag ond F) seas targeat s afeat at ster yt fasta S arr eet S A erewstter war B vg ae Ret arora Tat St cidarw & Preael F oraret weer at we gas fire At set coca on wT Gere & Fre aie HE ace GUA var H erage Pee ater S der st vat A areeeh wear Fat Gas fee BT ae et ‘eR A AT | Rea sear a oh a Tat G1 eh ores err HF AA ar Tren we Hala we Ga Ph sides craft wt verti } were F wer ar tar ar irae 8, a ae ee ae at edt Hh tar B PH ae ws PR wed mad St @ rarer tet afta & sae dae get Sf ster at ond & fe ae aren eet se we a gee SR TR Beh oT over St Tet Ret ar va aa wa 6 sider : far 1.2.4.2 BU EE arate THT STITT what ae ot tar on & Pe sides arr at MAEM wat S ae oH Har-geat F gfeat we ord F fet featee A ge: ater wear rer ae Br ce Raft Toba at Prete arch ve arr Bat Tfey— : (1) sides at arrertt @ wel wer aaiea—aet Ue ore Se SF aA A em ara H gfe ett B ides Bt Garerertt apie one actat ant Pfr area aay ora Pe ae eT eT Tea eT SA eT sear ET are wafer sire ae Rasa er a ye fas HH ae eer eer & ae eet B, GA VET ar et aAUE Bart wen afer? (2) afta area a agg ar sabr—siderss oft arIaMt ea TgUd ar watT a sider wer arg aR we wee Bae wee A Ree ale free ar seCT al Haga B-sides seat orfer # after UTE wd aeertt & ard ster) Rett Pde arma F Sa weet at aque feat eft ae ce ae a aReaiea Ww fet we By (3) aides ar afer aise eta ante faraen ales Pow da Tse ares at gfe Set B Pe ‘otters aE ange 78 8, ot arte Sax anfar wy 3B or aren a art a Pe BST Be wees ga FB cast Feely Um Wear SE aa GIS aoa Bs A Brant GAS ware ge dem } what at Gren A a ata er (4) a8 orftrenta are araerht & Pa wa weet S feeg See Tefen wer Pree Be ST @ eve art fe ater Reale Tf oe sider TY ert Babi wos or 8 oh A Mens S a ateafat ar aunt wa agers aera or a fay my & at gab fed BA See ae Se aT AAT (6) wean St eee BA a afer ELT ws TT Se Ba T ae ahraee & Pe otha Ew So aa, ae TOA at Rar Re GAS a A we Realy aD orev aa &, ae ae Teed EE Ba Peer eer a gaat & agar wet &1 se yoR sia th & Pe cide or weer od aged a dared qa art st Tg as aK caged ar ret at a Ze TA A ag Geren AA TAT oT eT 1.2.5 GeeT TAT ae sieht are (Ger see afaPrer, awe AAR safePa, AEP sear caer one) SRT were eensit & Seat ar ater afta eer Pear war Bi veg ead ae A eee Gitar SreeTaT aaa 1 Tae § oer on & Pgs aaah Bt tS Ps fae sida ww Aerie saga ae B, flee sh a aay Rare frara ot sidan wat Esker Se Pera ae StF (1) Searsitar Ft Pagaactteran—Aat, ator arab, areca, ifthe we Reet ae afte rer ART feare irae oe caftras fasare frat orat S41 (2) agent aad verter @ ratte siren at siren wet gars Be a a weet E ora aetaret cnt a ea re ae ait crerees & fas aoa Pree saga a, ae BF wear & Ps aT eH Tee META anfenttal are Bae ora strated ware wy gt ATT (3) werent @ anita ere: arene oA arena ere Tet Skt eg oe Pate oe ares arlene sie ye arene & RA Tae SAS soma E 1 wera at aaa BAS fore ava oT are aE T Ga F aw BS & Reaver Rear we Pree way ae oder at oft weraeet sar Rear ore at werrat Pt Wed 1 (4) wean ed Soren ar HTT aida Barer ae TAT ere & safest aT Ser Gera F ara 4 Rant Grant a ahs Fe ow wel we Garren ot aft & feng at water wet B fas ae area ard SAAC a wang & at afte ae ot onagem BP ae ort Sere i wend GT yee oH a ideT Is OT 7 ea rene & fora ara Samer wa wed anlar S arf we Garrerdt et wears A tee wT a art Br (5) afartt a aetoar ed ahaa aor wearer Prec — Peet ft aie or art at eee Set area sehen we Pek wet Bi seh ore eee & anit at aehenheal at were St St osAt B1 sider are saftey at aw ara St onan & fee cae secant feet aera yd aatea B aver ory afer ar oe fear Bh (6) PaPratorat oe Priaer cert—er sat & fet |e vhs Sens a oenP re Reet oth TS at ort 2) aaa & aes wet Gort ah 8 ast dl weuat at anaert ahd avart S aret aftr Yor a ond B one: sider & wp tar aida & ot BS waa A weet sh er cert Te Peart wear Pat S feat at car wer 1 (2) Faster arent aor Prerar—Peiaar a sides 8 aoe wd aaret S er T ag ae Teh BI ag an at oidea org omfg asi x ft aeeret ware 2a #1 (8) ahaktal ud varcat ot waar eer—sider A Pree anette ot weer Rar aren &, rset THT vets atari ua ware Te ae eat tf ae ate eae Fart wet F (9) darqaret F aaa Genet ar erkaet—sidar weet ar wH ar apps fer 8 ait fare Rare 4 A act atataat, geat ud waa at vez oem 8, fread ant ae wee aor & fe Raa wears at setae 38 serra ver ag agar & art Bt wae we (lo) ara @ arafte Raft er seta—siderr & ene ararerca ayfedt wd ave vasa F ar one F ott fearefeara 1 wad arp Forages Wario ar fea ora F, safe sist aTe-etht wrat ye Farge arene GH Rat at sift maT F 1.2.6 Seber at at art aftart sides at Prafer gated aa & fH aU aT Garsier TH sides & Guaanple we we eI ae tT Orato facet at wer Ht oie ae By eee ar Tt Gr Gerat B oT I AAT SAT siaberae wat ofa aaah wd aged & are ate wea & ott ote S agang ae va aete A one B at ae genftra ar tart area areata Rear het va we BI sides ST Fe OTT ofaaer S oT A sinenftat S aT veda Pear aren Bi sidery H sa wer | ak HF sh wafer ete Bi a deer oriental at ales ora aaferet at ht vfadea & omer ox ate en ah aga S ys sider at malariae at saga Tat ans | Tafy siserct A Rade orate at F vig Perse set a gas onan Ft ote (1) Sarrert 7 @Reeret—sere Ree dear F carats Peter a aater cei arcitone ver Rear & at sider ot: arr ard after site arr etn, afer ae siaite ter wont A it den Qe atari Perse Tgas we wee S she Be apes fot we mat Bi oma: ae Te ser oT aa PH sides are a at ote sra-afeart wat & Fi (2) aratte aaa ot arra—aig of sides Saitew wr Sead Oe t veg arate BT a Ta wart & atakal a set siftenttal ar carr eer ernie 81 aert afar A se ae er mae Pear ToT & fe aarh % ciaere Ht Palen, wfesie, afer anit art & sigenfeat S afta # eta & sents vere twats aes caedeee at oe arnt } sidan } ye SH fq seit ada ae Rear wart) art aoual % ater, ater oft afta fart aro Palite ac RA aa F okt se var wert & sidarel a Fart weret & wre & as eH at OH see At me, Vir arte F (age ae emt ae 7) sieee eer warert & & oreo Set S orca weet sere B yh were a ahh & oie wer weet at we Be ora art EM SS ae SH ae Et Stet oie SAT tot Te Sta B fe veoTayeh ae A arte Bey S fer faa aa (3) arate ater at fra ser afer eer b-sides ga art At ahr ae & fe erat A fee TT aren are ¥ ee E ar adh cra & waft &, wher @ cafe & ote Gren ae ter Pear var 8 a Ae 8 sberr : aT tor oe Se are A vite AKT aaa Phe & rawr arate ake B aftr E area arya sas cree a ae ite ara denies of ett By (4) Sean a em at TTI wert S Petter ae a eet are wa E che Reet AH akbar & fer wes are St af gerer at stern ore after are di ate ater we AY ara we ah ea rege oa nett ate a orgete EE wee ore: sider art aET |S other sta B omer we PHA one Bi tet Reker A axaPerat BF St carer wet eet t) (5) Rredeax weal Bt wten—sidae vite at S Serr AAT ae ae faster carr ae ar ara: Baa 8 fee fret ee we Bp sirafrary we oT! ae Bae oT aPraPraTsH at oe car Rh 8 at eA rer Ut Res & were F vast aa at wnt at ae (6) sidere Sa aed Wa eee Bear Bathe & ae fre AT er BER aT aR are we eer faftaet dhe ae wet B1 sae Aer eT et oa sa & Pe se Uw Oat A Fi waht cast we gat St ate S wearg Gt Preifer at ont 8, cig ae cer wel @ Pita et ae ei wer oT AaAT! 7) are ar aster aftart até os sides fea Tauri ut agué & we dares valet ste et & weary & oe wy aan Baie St wae bP eect S Rea wake are Pet dre 1a ves Ta OF Wa ee 1.8 dart Bt TaITME (Concepts of Auditing) eee sider Wika at vaE saeronsit st AA atea far oT were (1) Prevear ai srraren—Perest Se Ae Gt ara Bet B ret we aha Pree Peet gat aha % Ferg fee Gt BY sicher wer cider mht ax wear Bore ae Prove a1 wh amet F ab rat S fine MARR ear at Sree Ste & 1 aE ska HATE Hy A & sh aaa sa amet Baer ray ate Serre oer arr aa ET eH E | ory Gere BY AT aA HRA oars a Pret oar aPtard Bi eerser ara a stat aer satte softer eke Br esas ww YE eam Set Bi aT F Ry aides at eer are Gare Ta Prot & arvieaha oe Star 1 ieee pT Pear waar et older A yet eae garct Tat om rat t sider are # oreftter ort & eq re Faint ahem, 1956 Tara Te ot Re Ow BRE HaeT EL Te saferan ge Pitta af & aafacrit a siden act & fire area seca & en afer A older Gar ae were wera & sbee a Ser A Rat at tat ver wert S ote avail a Baa A gee as sida Ft ara 4 oer aire aed Bi weg: aides are foe wrt dan at mit ate ANE & see art favaertaer a wenftreat wr sree &1 4 Pam ¢ Rel cada a aia wet or aa Pear Tar Bi Read S agar safe side et aT wet & ordre rar ore & feradt Pala Per ae at ag a 1 eet or ae aint seer ge afart 3 ae gaa afar ore aden, srrer 22 Fert ar Sg aftart crear afar 3. wee oT ua coe OTe @ afte or ah (2) ardtifrear 3 serene set Farhi Bt ore after, alter der wa wegttort } wet aii F hte eh Bi ae age St srases @ ofa B Re aida Ot wet & ait Rie at fo tae we cider & fee arog B ar Gas Us sides at aOR Het F fad Gia a Rene otek cae wee arar eae area wet aT fate Reeth after aA A weir ano MBA Fer GRlear T ardle 9 RCT wet ar Pra are @ fae nest ae B 1. wa daier geal Hora @ wafaa agai $8 re A vor, alae & oA Ter Sew H ATI wears F gfe ar oat wat Fi 2 We refer omer cron are a aE aT oer ett F cer oe ore aah at wae ToT tar 3 Wa ona wen aa, ware a caer aera ae St aM, Ferd denies saya B sywr Tar aT B, ae ares Sr fe GaeT wat seer B Prat STE wt sider a dala & daft ad Ba arbiter orem & oink ont Fi career eT RAE atte ward wereravay sites after are Frits AASs we mare & fe Parcor a abana Peronhest a7 wet Te aay Bilt 8 ot crea & ren weet & arnt F rer Tecayt wars Bi’ fat ag a archfiesa & ware § froter od aaa ge ae S vege, alae we Poke cea eT F1 apg caret Het A arog waht A arenes ger anand Skt Bi eect S faq ser aah A ET Vir HT (I) ae ote gear & fe AE A ek at Go aT HEE S eH aftr & oof Star F oer Te Bare BTS, Ta A a sates Atar B wr ee eee She Ure A Mar Te Te THE OTH hy Ta | shies fee ore eae ett ae Ter A gers B Pere Sere Si Bi Aer saat sihas ver a AE sea safe) at van aie feat we a aM RT Be eH Ge eT Sg 10% a Gee at a at st aro B weet Fran oer aia aie ofaPrar F ara VIS er dd) A ae weer & Pe a at ara A oa a et aT erent far ardor ot rey vee at Bi gee Twit wz, aftafer etch E AA oer seer safer wE AT sre ara (argh Sa St A wah sera Te ot orrereerET at Bi Trae Ter safety 1956 a age Vi ee at eae fear ver BP weet waht ort S feat Paw os wt Ae at wwe aE aT TET verte at ett & cen fara went ot Reale ar we a fad fer ee al ae aay arte B dee A oh achtPrea ar Prote oiftard aor @ 1 eter & fey Pret ee ae at TT eT ad am a weg feat af 8 aft we a arate oP age often at at ae arog St one B wa aT St HT at arn Pera at Ht af & at ort F wider year 4 Padre are at ae & fe sides at O apatart wer Ber & PH re arg ear Ae sides ate orattes Revita fafa & wor a oles weer S araer it tet at Bi idem ae ot ce wear BP ot we TOUT NERY AS, STAT ster T wae Par ar & A AG, Bare ae gia Raia at wwe aes ET AE ret deaiara Rear war ae aida a ere ar wea BAT Yee B Pw waht, afer ore Tare HET ate Rarer ¥ Pear car 8, 8 aise Rear S ager & ser fat ait arog aft at ar aeee at Slsr aeT mar 31 erp after a agaet Vi Hae ere er a staan & Pe wert S ard are asl a ofr a7 WHE Pea oe aiRG ora: sides Ht ae eT TVA ae ser afaRar sh syed VIS meena aT TTT we Bi sitar a vel a vias BPiRaaaT BES fea Fa afer ares Rigor orga ce art ae} sega FAT TAT B Sater fe a yeeTeT S ae Te fear war & watt we mae ar wadtaet ax Rar or fat sth arog wake at vi wist rar & any afte a ae ster rer 3; gat tele Rear & omer waite ar aiteeat a srry Te Pear er Rae, SrreTTRT aera are Ae wat St steer A ewe Psa ar arted gard tft & fren od A oraeagER ater aPtart tat F) ses eee ada: afar 1.3.1 daist Heat S vader BW ara water eat S seadarer Bt oraere at AY Rater Rea a wer BH (1) Sater ite or certian set a sg Yor wT F aaiet Kart a ar RTS ter 3 Pear ara $1 Seatar ee feet oram-srerr ay eh Bi fast swe at ak a at eRe a ane feat dee “tat & Seftor vem wet El sedlege alte ade caTaogR atte ee 3 PART Ree, Wor Fora WRG ger Rrarester ware & arafes wore at Herat eta Pract A der aH wh wr GB Sr wait & ONT sar At S Reet st er F she wht MY ar ogre Bi (2) Ritts deter Ate 3 da— Are ar yuan, wnfe at can, darege a S ware T Prem, States Sat & car, eat aredt aor aia one Bt aeaiers “At a eter Pray ore Bi wre ae ava 3 Fatt, Fectr & dor ore a wea ur aeaere; PARA ger aH AT a PWRam; ees ar tart one A a & set daiar BH steerer Afra ar waite Rear rat Br Reh Reson feet & ea Seater at ar mara ver TENCE dela AAT sufi Bi gre wee fe fear or wer BE @ errant Ae er vesdiosear—Reate “Ate eset Mt Mea at | aS oR # wie ‘Rice a wenden aa eT ares a Rear a Bi Ree Pract & oltre a gar ach & fee Facer Rerat at dare act A ore mf tert sitet er ween siragees Bi ae saree Pata Rarer aT aravae AT Bion Bre eat a we aA are Fergal aT ot alert ART ar rer TAT ee) Pe af He a cerafer ot Pate For at senfag act, oe oft ee fava one ene 1 aE deaiart set at AE farts Fem rar &, firoer soma arg es ark Ht a ogee ae & at H agar a at eh Reale Tt tact ar we a wet wea TE aeaT TART A TET HER: a Reakeat ant B (&) seeht—orrre ert or sata aor er 81 Hear are oer Ps & omer a aE B rear sre BY eA B (Geer gue tat oar ar & fra ra 8) oe fh Raat eh and Beaver Rear sr, ee 3 wahan eet G1 at tates a RAs Ardara ar grart Paar oneT & at GF Pata raw # Rent Bt wee Tet ast Bh (a) ang seer ag a Rear Siar & Pe eat} are Phe HRT H arggean we & Pre wae ET we 9 fear rat & Pe SHR Tey Raniar ai de (9) wonrer—aitart vftefde a at oe aie Ae A yews Bt her Pew are B1 ee 1.4 sider Parc, wfbar ua wafer (Auditing Theory, Process and Method) amraeafes Re ar oferert oaraarer ah ote AA sider ues Paka rate vite at arene 81 Pat He FAR ear on cer B 1.4.1 aden Pret Saet erate Foidart Rais at afta wet Ba fear var Ee ae Rea Oe AT ae, Tw srereag Pras, Reet fer & wear a Prefer Fra 81 sida & Ararat at Be ovaeym aor we wae Fat sare & seat or ater saad ge Se ats aT aT wae & res err eH Beal aE AY a B kde ul FSTT & feara anh eat fafa ae A ot & frat darast & frrara fafa a ge Si fairs wroit & ade Pratt an Prove dar wear & aes wre SH wer sider aaen F aftactt ser Tea F 1.4.2 abet GREAT Starr pftbar citer ob were fea a are oTae are guia ate B 1 side wher Ha emer art Bafa Ga € St AH sidert Frere St seer at Praifter wet S fire wee Pag ome Er sider ast S oN siderT Boar Pad oh ont Ei qe Part a cee olds Paral car weet (ee) F ats oe wel aH a tt a, idem ofparsit & sevis a ara wel ond E ot sidan fearait a art F seats et Gta S wearer orp’ ot $1 1.4.3 aber wate sda ten ther} faq saya varét at caer eet eg Pe Paltrat st seca FF ett sider oat. TA anfter Be B 1 oisar wale eat aE arate; eS Teaver Harare Te ae, gee are a ave ret at ret & 1 Gay staat %, ae we wae 8 fe dere oleh S ania A wt art ana Hers sides mans site wera at wernt & Sar geval FS ry are SH gear a Gis HAS fre oer C1 sete oiserr F sider sia oie sider aitrar a weider Stor Bi ator ete sider amet ar aS qa et mee we Grr & agar steer wir soar ore Botte verét urea wert SH fer ater vfatat ary St one Bi WaT S op sider Ht aerate F gee ed aftats Par oar wert aS A saftes arigaa wa wet aT aS aiéamr vipar arart aae Se st ofa a sider via a sa oat & agar ear tar aaieT alee sidan vata arnt & aret ef sider vipat sat at yaar at wT y wat EI 1.4.3.1 oben qaktrat & cect fed art art art ue sider aida viata ¥ art & fad Frrad orf wear (1) at & argare ate wef wd a iis ea far ter Pat a ae at ger a OCT & fore cider seh fer ar ratte F1 (2) set ert H afar st aeerr—aretews oe a Gest waren wet Ur Hed aT sera ae SAT wr & Rat vale at carr ee & fay ae ae at we wea at dec oa a Tet at ot Get at (3) waPan qa & fret 4¢ or ae ware efter Senet H cet ae fara } orale a act Ame were Ta a at age vale one ome B 1 ere & fey aie eer wa aes A ofa A eee A ae art af Gh arnt Bi aR ger TH oT A as AF at ae an fe Oh eo AT aT a eT faorat site At on aaa Bi (4) Years see sie tet sins & fre WET YEA A YATE Bed Fi ee art gS fey what siden werent st fae men & oe srrafte Pacer at site at & fre (5) Were Reis at cite ser—sioas caer at ata act SF fore sider at weraar set Ht A oie woh apd @1 Rta at arr aa at oie ter & ow ETT eI (6) ae wet Mt vite cer feats a Pert aen—aaates aaERt aT wa: oe WARE At By ot: adae HS HEMT Te Sat SH BeIeT SH site Tea FI (2) fre Werr—sidars pf weaftet at sifaar veer ara 1 sift Then B sents wae at eI, ‘wea TT cer Gest qoeET Bl site aaa at Bi (8) ware are ar eit — feet corel at wearer ar Sein aes & fee Us sides vere are ar one a WaT bt 12 aban : Titra (9) SReae—ge arent & aera F sides wae TTA wT eet EAA Se S aT eT wer RAT weer Reet Grere & sas Ae Si ye sea sulk, ea st gfe set FI (10) gprferar—sra aferdty attest at EerTeT at aeaeritaar alsa et et at at aides fit Bat eT wert 8, sa afte at grieve wet F 1 (11) farce feracor weit ar faye side wet Bt ae at UN S fey segura Faget Set fete Fagen Taras ar war axa Bi gee ae site St oT wand & Pe ae ah origl wr ht avi A aa aaa eT gr 1.44 Rrerd wie os water F sre waht Reraia, sfirar ver water AY arat anter ar ade B vig grt ge slat Fae wr wa Pat S ed Farid siatl Gt ere ae WE Gen fast a Haha Dae a sider at UHa sides H Te aT om 4 tert etm —‘sntts at & weaPet wre Pat at apres ore F enftre Rear aay sides get Prat at om F rat ee ze Pree at PR ae saK fet FS aaort B oder Het Ss fe za APRA sr se vier a Raitt eet & far sides St ode caer A wahar Sar weber ot sas wero Hf aa mA Sega Fa or weed & eae Pag arr Car Peart &1 oer Peat HF eet St oedeeT wPrar Pratt at aT em sider ae Freer ay wa & fh fame sneer toes, are FO eepelh Heals cer ear Geral H at ug vata St ota S ora) otter after ar Prefer act & are sider ae wa ater Ps Peeve ont, Shoes ee omer wareret at site ee ame ae Rearfena viahty ar wert a cif cer Rate wafer wre Dae Bt Eee wd pl site et ares Us sides, Brvforr wfafteat ar vent # waar %, Gar att vet far oT yar t) ae otey, dew cd aT swerve ot vite ace eer a fel He war ewe (6), (7), (8), (9), & (10) er areT Se Free PB Gere fa & weet A ype site a a PART Saar wT St shes sider wate S eT A wat sea F seals sider iar atta at ort anh ard creer 8 rafts after ee ae at reat ats act are Fe B 1 sider vPrar ge we a wee eT sidan amas ata B weer T onatte Rar wont st ween Hat AH a wer eT AeA 1 FAR ft aia ae Ot sidert shear wet a oh B1 145 ddan } ae any frerd 8 ae fara AAS F aad we E ott sides & Ayer alae A wahas z, sider Ha TTT at a Prete vir aed ona A Petar B- (Q) wetecr—aer get & fre aftarh went at xager sear afreré ear B 1 ) Pats —sierr at oer art om Aaa war safer ol wraae sts Foy ser ae) Pras & feet Prova ard we cart BF a Peter offender eit B- arate Parr a v@ art art fasare at venfve arar at eae; feat ort art aaa & dreattet at weft, wer ver aratagar ar Peter, fed ort art art ar we Pree & ceiet a, Tea cer srrafes Ferro wenferdt ar a wet ee, aT aia Bt wer A otere at oraramargan aad it eer eet F1 (3) sidert wea—siderr et waa crashioen cer ate wat Barer var a Saget sider wea vara at aT wen ae sidare arett & sree oe ore emt oer ar aS ayeiters ofater wes Bar steer = AS ara & rier Gea B weer Fa’ Peak oe wer on waar 81 de wet te eer gee S fied 13 aber afrefert ga & far’ tater aa are adel a gpl, gaan cer Gear & wher wea Gere on wee &, St area Haat rer dat S Pret Sateen es aeenph aga ger weft A wher Pret srr serait ger adi at ofearereras vite affine 81 (@) tater Ta ae arate Persre—aaare Ht arfafts Prise enter Ber S ford Ges RINT a BIT S omar dean a7 a Pate aor wdue & fea aPrard dat t 1 sides at ae fagare at oT ried fa sateT wa iS cer oh gerd caida ae oof at ot ae Gi, or eh are F orate Pacer aerate afar Pera 21 site Bl tae seen S aera orate Reset & oftaras a sre a re a ypatET ae aA aafee | (5) adem freanf a ufader—aider area a ait adie ret gu 8 Gran enter cer cieert BeT STATE Sige wher cer yeaa & oe aaa ¢ fe aor Pete Gaara was Pamreferat cer Sears arerit aT TT ech &1 Paha qaard 88 erent deter Ata ar ert oe Be aR st ag &, raat Pree ary feet ar 1 (6) Reartrn, Teapot ud eadaa—sides at ot Agar art Sofa wet cH et ws Pla: ere, deren wen arfariaes der nike) a8 Pret aan ae dar ae sides Hh wel wile ae ear 8 oe Te ag fet oh safari @ siftrantt ar cara a ett (2) aeteer—ard aed wre aber Boer Terai St Ava wear ART Pet At Gea a safreet Bt agate & & feat tet crane S an ce weg Geel a Hh gee Se MST Te der FET THT arenas acter a a1 (8) Gueen—ta afer & aidan He wae B Brea sider AF gate vkrerr, segue cen cer wet B sitar 3 ae ater Bt one & RH ae aiden F aT ah Te ea ST eT we, aides S aE HT arte aret & Ph ae career wes Saree Heart A start gS safer eves WS sie ae oie Reet, Pramrafirat wer aaa start & aftr 1 (9) gait are Frontier ared—oiders ara ore ont eh wet are at are Bar F orerar or ssa TAT faduat are fed aa ara ar gar arar & ah fata gaat oe ret we BY ar after Terr wT wea B, yet Peaeiaar ger waar Bel wet at 1 a sida a Pasar eT Tey | ase a oT oeiiaeat Y BR 7a ard or eet sear Rear, oretert ger wie BET aie sider a eT aT aT atRT oaTETT Pet sara ea, fas it ark zeit & so & ae ote et B ae eat kde By seal ar AER wae Par war B1 sider gitaet @ Rant 1a att at oe fata oe A oifhers Rear ser afer ae Reeth arate a jaar or framed # ofader ar af Pea view Rar gan 8 dh sides at ve eT st oe FCT TTI 1.5. bert sr Hrs AA (Working Area of Auditing) stderr ar art a AAS-2 & Rei frawit & agen dar %1 art aa Petite eet wre sibee Rafat @ vet & daft rari a arene ser der A dheonsil et eae F cae Bi wet Paar A at 8S eat Hf feet aiden Ga at airs et ae wen &, rvs Mens arr aa fee mar Sar eer st eonstt Fae mat 1 sides wa stderr or ard ae 8 dt sad ay aS WT Ue Geet ela Bf Mesa aT Berane aT vier aor 82 ge ater at & other ar wel Aa ser ra t) sides S fee ere Raker aera reer eat 8, wii ai sa, fren wae or oitfeaftedt A omer A ont A, cae srfees are Par B at se -areareT are reer aera actors or ath SET oT Wea Bi sides S fer AT AT A vfefeafral auger ae Bi ge: ry steer : uta 1.6 sar ait ware f (Auditing and Accounting) werent tates, rachis cer sreternere Mt Fi Fa-Fa aT feega Ba oie ET ats do gt He a at, oe at ott at Gage & oa ax Rar oie ert ar cae AT GET dears AT Fore aT SreeTRT eT ‘sieEO BEA ATT aiiawt dere at&t ster wre rar Star &1 saeer SF ARS awe Peet sidars At areaht os Peat aerarer ore & at we Se are tT ed ToT err Rear omer By eee ae wre we Ae ae Pokal ap Fareget ere a Rear rar 8 areas eran ud feet aay aren sider Us sara FH Seaa S arf aa Bi ga ard Bt sider ast FE Ger GT Wea (Apfel v. Annan Deater and co,, TT Leech v. Stodes and Others) 1 Sit Sea AE Tere TT Ce eT wer aT ais TET Piva B a sider at Tae F ara S arevil Tg Ber Ua Ge wis a Pres & faq aren wet fsa a wea, wifes ae el sida a sit wet Bi a TAT ror S Bre BT aoe ax Arar sa B ae Harare ss Vt Pray a at TF Tig ae sede A aI & ahr Prat & fer oer aren & ch sae wae aA aafatar uiftathes din ar fee Gar tea &, RithE Tae war stg Prara saat art Het B1 oe at arett F sidert sie Gareth F ora ere Arar Tar B— were axe 1. aerator eer omits 1, sar ar TT ae oT oer eer ae PH arate aU arent & geval ¥ tet aerat & de fre we E seer Al cen ere wa we anf & tana aa freer a & ern ae wrrett art wd Rest wrt at 2. terest we areas der 2. Seba (rr) ga Refer at aT & arrertt ara & og fear afar are at we oH sta 81 eora Ht ws der Prat B1 3. werent vet tat Fi 3. sear are H fear ora E) 4. Fama IRt A ae 4. ote Bart or pt act fe wr art we aa Bi as wet S WS eT wat 1 yea & gaat 2 oie at & fore wa ford we ae at ae aH wren Bi ad fore GA ae aR S wrrat ot weit ah were at Tedt . Fae werent S weer 5. Sbaer ar pfeil bt cite erat Fae ‘atat w2 Rrra a offer wet ef ae wd art oR a er aT Bar 8 ott ae Fs ort de St oeITAit F syET TT RR BAK F tat B1 Ser Smet aroht F ere ela & fe Marans Ter sider S eT ats ar are al Fat Pe AF sie 7 sbert at gf ae are at are St A GTB Ot ard Fea GTS ot orate older B ard dA on #1 3, Fret grave at ear act A oe sae wie crea, eR et wet a iter acer, Pe 1 1.6.1 aden ar frenftar ear a tere at afrartar safrariar of Renter & af ae arteret & rar var @ 1 oekrer oPrarkar oF onan Bt wet Sot fie wea, eee ware et cer aries we a ules ure BAS fe ara dar bi Reragee eget & oni & ager at armen AH ae gfe ae att ott Beas amin ae BS oe aaah arden are ah ae et &1 1.6.1.1 aber Praia & wa afeua agus Perea wate sree we sider at frente } or A aefat aa B AM) wre ar Goratt—sizarr Fo sides at at aa aan & ater %, vest ae ae S fare er S antenftat ar wre ot ore eter B saa dee ar arf oA ania dar By (2) stderr at Prefaar—ora: ten rar & Rs sider } aTage ot fare rare HF oa-ave Iw oe gafere ae Part ge art ar citer set ara (8) et er aryare—adarer HF seer ar are ret ear B shh eee aT TAT aT aA GA Bla &, ae: TE TT aT gerd 1 (4) afte ortafer & at —siders arr eat 8 arean gaat a erdiowt int & aren ahaha & am Fann sas act & she saat arbre A at at B1 (5) sata ar gerat—sidart ark HF aera Het F fare de S ahaa at ag ovate ark at at &, 88 Bhan, ela, Baar, Arar one a ate Gare wer Fant anf Foote et anheafeat A gaa a ware Zerit et 1 1.6.1.2 ober ar Prema 7 eta waht as Part > sia ae at oraseee oe wet Firs ere, wig arafeeat ae & Pe outer wR B Oa wy th ae freer ae 21 (1) sBearre afar —aPrarre arta a gfe wet & fire a obtar ar wae rE Bi wees ora wen 4 ankle aaen Pigea wPearait & ogee Ba 81 stderr waa oaohheat at wae ae Fait SE Qe HT aa oat arkern age & wear A apt Yara tar F1 (2) atardt—siterr wfarftat at ake F af & fire ret ett cep rend then B1 re exer feare-ferara ar eas siderat arr siéarr fear ara %, vad aferftet are at art t ates weet a arrarth wet ore Bread seat andere spt gem eG, sides st aera at aria S oeo rem ot a5 sa Tat S Gare & ear PS ahaha at or att ed aot we Af ae afte sho we waftrt er & a sit eet gfeat at wearer am 3 eT a (3) satras—aereal at oe as are Shr fe ae ort ee F ere Searle wt RE & ont aire ae fedié wa 8 wears Pade are dae at Tee Perea we witver B at or we Afar wera ae vee fe tT art ot geet F araat & arr F fry art st (4) wfteor ¥ gfax—ant Prarit + siden ard aad we ater aig Bir aerh, Ae, aca, areas, Part anf WS frat & Bret ae art at aRapt we wae F) gaa azar at ofa A agi & oi aa aE amar st greg wes eh € sik werusi a aaa an fremt act S fq shares Prev $1 (5) sare et aft ae waTT—arTet Her S sider are suet EL ona & fe cave Ud as ewe ah adert : ater a ard wren ae SEE cra andar oredl ore Pratite ax ear wee orbs at Ree wt et FS etre at F Pra dor & orerit cider ae Praffte atm fe Bre ara & Peeve ar oder fear oT cer 8 sat Peat wasnt & eat or sider Rear ara cats wet dar} orenis sides ae Praia ater Re wele craw at PT Treg We Sita SH a ard aa at sie & sider aenfe, Pot od went da war & Sa F aa Geta ART ‘ear war B— 15.1 teas aber wa saat eel va apt eR der S HS aHS at Sis St orl a ae cider Sens sider Sear 1 Fe serh, writes are, ep oni or oer et Rar arr size start ar Rar omer &, set Preafefter art at ot at Pert are Prefer ae a srelt & ar va ay fee soar & fe erar fret sider at cant od orice; oder at Rafe fad fig a afte; stee F after, afer a atthe; sida at cert ort at ofiftafeat ue faftr & arene ue Pear ard aed ausha are dente & axial vl ated at agrar at aaa & vig sat Rat Ae Pe aT aaa sides & art & vio wre: ae Rar one BP Per ge Prete set aed BPS sidarat a aa Beh ToT &, fear wer & aie fea veo wen F1 feet at dae sate Prather ae 2a E fara fore sider fear ara & otk stderrard a aftr ar Prater ead cigars oe te Rear nar & Sar PH seri Parr are Prat ore ora Prat er & fear Reva a site dha sidare are Pear ore a at ae aed wert fra & oes er 81 ee sidan 7 otters a art } arm aft arn oe fags at we aM sham & at F art S HT simenftat a fete Sr afar der Bi ae ae wel cides We atg Rar var Pe area are oe fags at wert wd oitfaer Ht afte eet S fore as fect srl ats eh aeRaltal AF side at aga ea cet eC aati rer al ahr fH Rear art ae oragae Trea F Tee |e ats & at anf TS eT aT seta HT apr dhl a couar or ah Tet Raker F sider ard F oideen arr Afar arrs ora ora aitart sar Bi afters Taree eae aM Hat aaa & fare 8a ares fea |r H Fruita ae Re ay, Aes ae ater Fela 3 ue TES" saga Pree wat ®, af ae oft et 1 ora: sitare a AGT |S TETISHT ved are ORT oe Pe cea aoe B SSH g iat seer ome & starr BH anche F aftets Sher ome 15.2 Want ada SR eet Beha want ofderet sere at area at eat wat Ter we Pact S eesaer F fed aParl te F1 aT & ater & agede as Hoare ar oeale ara } Paer vertattere a Pale wer FR one } API B aGSs 149 F rer F Meare aertaratee aw eae ATE, THT ATA aT sre fee went den } Barefare FB wer F st cater ar tat ar oat wen Alar B st Pe sects Gas ant Pram ara 7a feet fear S arenia Pruffte fed 1a Bs ‘want siderr Praaa rertar ates % aia fear over 8, seat} ates F arGwe 149 B ayER AeA Reara-firena oft sit art fire Prize Herter whee & oranfa te, sea a eM Pert ont gaat S tat at ait & fey orert-sre fewer 1 ee ware wats Tor A aw Here ar arate Pe war 8 oh we A arta wan 3 Pri 3 ares ver wr wan & ari a ears S aet at atia wea tei eee ire dz ace a THT AcE aerTET UAT vers wet, Gar sled oA Prez aera sete are aa Sat &) A dent aya t waters Rare-Reara & afefas ora wat ar vt ge arate are star aor wae Bi BS ober at meat cident ed F che aad fae ventana S arate Hi she Sh ag T1 ster want fue carta ate sider Raey dor Boot amenigenrsii, veraa afifeel, wr vera one F 15 ident feaa-frra at aia we Fi anda dam & ogee 151 t dato wean & Pani & waht wetarwtes at fers area S TEE @ 8 ant & ver dea 3 Set wet S wae eh ont 81 we wear & Prorit & wahas senterae a AE Ba wea } waa at S ont & cer wa Rarer F aa Ye A at By 1.5.3 Prof starr ud see arehat ot arctan wrt F omen we Ghar & at Ga Pot sider ser ora Fi ae Safeas ala Boh older ah dvaar A Rel faart are Praiftr aét ft ord 81 ashe aro of ee va } sider } after ade ot after ar Bret Ei PAY atcha ate ot eer ae Ta Bi eTeT eA PSH sider a end HT Tact t Rae arate sia oiftarg 3 arate Pett citer Seaftes oiderer ar ea mee AE a TART | ART TEMS TTT aren arr sear aT aren skdaT Pet sidarr dar Fi wet S PearaeReara wr tena sda sar ahah %, afer ante aiden 3 yt ort garg ae ser S wees Pett aret ate are Pott stderr ft eT We tt a ter ax wet F) oebamr & fea Peper sider St sider at ser aragr Pratits seh aed 1 wel a ater aie aaeha at at tere wr 8 for ch one at after Sa etn, aft aitanh Prater sider a arate wert a Rear adi Ger & che ae dae ae ser Sar F fs cider ar ater aa G1 sides a elt Rees Prete arr wary a ogee at of & fey orett Reiser, gt ya aqua are arta Patter ser aed ae arearr at ate Prorat 8 at sides at crear sree we ari oft oer aa eafBT Ae sider ord S were A sat ge Pram fea ma & or vet) oreert & were F awa dae frames or yw sat F1 1.5.4 RPT SRT THT STRAT APTS Se RT Prater ark reise sider aT STRATE AR Ase ST oie eer ora ara Prater Rear war B— Laer dat weeht afieat Ht fever a Prefer Fer ver & fear ara B— @ Fer wrt ott arate Prerat 3 seer ote yea are; Tar Gi) Wear wae qaert ser |e S anit FH ate F a1 2. adaa at carr aaty fe dale weet aftae Peat F cer Petter Recreate gear ont wa 8 wftenfea a ag 1 3. aidan H fade fear vit & ah aegeit wr amrag fear oar eae | 4. Rate Rae ae aa ar & fe, oiders ead at ge ara & Fre gee ae S Fare AAR sree & fa Raila Rawr oat aga aftey Pear aera at ATE) 5. Sibarer afar HF sider arr fet wy Pref wey ea Er 6. sider ah site ar da Referer wash are fear a orraseer are Prater Pear oT wear B1 7. aba St sider } aa S are awe Prete & fey der ae aerh eran wet ear eaten, afe der ant dts $ 37 9 sad orafte a Ptenre want 21 8. others finta Racca Peta gaa & fae sitwer ar Rafer Prefer were & ater: (@ fata facet a after @ fer ae, ar Gi) tear were Aika at ory act F eal, Petr a ar aria da wer at fefr Tar vedere a water &t citer Bee 16 sider : ata fore aret 8 ter eh at aret Hy at a Gea arlamer aa on aad B1 (©) aera are arden F gfe st taret sides Fae a fear ora B, 3 var Pevet StF oie ere St 1 Poi we aed Ed at Soar eri Ft onee A geet and & ara ar aaa € fH aaa cereerrrear Fever were agrg wary | Ta ery are Ue Page aa sar wea eee ara aA Ae feara-faTT at ger F gam 7 Prk oat @ otk sidee ga gat aw as oe 1 1.6.1.3 tarot afarta & so F arrnfte Grad 2 Perea areit 8 aeret at oragrea eit 3 (1) aerarr & Wert Fq—sor Bet aaa S anaes aT seer wey St aT oe eT at at ae art caren & far ar et Bi Reeth aaardt onfkles met aE ore Gt, aeTE oT ara F yaa Tet aeart &} are feat sit aga a aftr dered S ora F aor & PH sa Rarer Pree sre at fee Gea viet Hage at arr & ft watt eto Fa Rear ot cen aaa ett tafe ed PP Re at i Aer aT & ger Praer carr siftere ator 1 et cer A ered Peete sitar a ona Fi a are at AY area eth & fe ge Pram ae Fone & at ge fm are A) aan fart ane at ons Hf art ae & afar feat seme fern Y saret at A Beret & opera F re rave fewer ah feeb aoe Seth Berra ga we we aa B ate crane err OG CS wee 1 gaa Tet S SAS TAA Bi aes A TMT BAT gates far ar AAT aT ATT STAT at sree fart # fat aftr ah ot aan v8 Ore sea aA TUTE oe gee ht dam F at Aart & one F oad fare Beene Bary are wear ores Sh otk ae tae amen + ge at aaa ar ge A are Frew omer (2) arate orf errant gfe ta—aaret & ae ot oe ara BP areera A wet ag ae eI aT be creaming Roast at Sigae arse Roars we ama anv Bae ae Hear aie caaera at wafer fer ret atom war aeat &1 ardamar FT ait av at Phra GE a wt waar & sit artana ag SF fee ora a Ta Fi (3) aera att ateor agit & Rerg—cer geet area ae ore B fas manece A yReAT Tey Ue oe aa Tem, or BC a fae aR stant te arse wy eae we se, wan aE aT car Te The, Fe ater 4 wre aepik ot oneh otk wat aaah At 8a waar t ae we ara Referee ath she gee weer at a at ve atts ga Rais & aay & feat seared Ft fasts wea fear ster F1 1.6.1.4 caret ar Franka eer we orth ert ea oft dered a a agent a sftert Fa A organ dh Bae aearat F ae ard wer UH Wo g aH Haale Bi ow aes cast A wiler ara 8, wa aaa GRA wt MeO aren &, afer oR eerefrare wat Ht anit ft orayreat nega we eet Bi at yan St aa aa at ora Awa Ae eT Bi 16.1.5 HEAT BP antrartar ater att & ee ata & fas sider ont caster oera oat Bi et eM oa aaETd a RE ALE frrd dae F sider arate (1) weertt afftea—siterr arr afte at ae Rafer vere &t onc B ote aeare wd oT aT ae Pasar B omer & fe aftr weanitar S fart F agar wag ay & oe ae a geri ae Per wa er (2) wart aaar—ah Gert ana S area ar aren ae Frege F oft we as atenftel oe Pek wear 19 sderr usm oh sidarr arr ot ret aetna & aed ar et ser Sone cer or Te Prize ene we dae erm (3) Prot et A—oet Basen ar arva F ach ae Beare sar wear & ore ae PH sider S are Rare Feora gear were we Bt oh Bi (4) ardatre Pont att aeertt faur—sidan & ge ae Ht ye ae & fe ater sfrafrart ae act tok Gat ¢ Fer So oe ort art aR EE ae are oF a age HT AL (5) gee—gee & ace a sider ara & ae Pavara elon & f eReat arr or S aad we SF ated & agen & fear wa &1 (6) wert sider APetoeay a rerh a ad Rafe sora & ver weet ys aetna a oAh oT aT gordi oa & dea F | sider art ae aftard + der at alg fafrators Set A sa or sae é aeTAT area ard ort ¥ aft Fer one at Araremt orfrarden & she sicher Reenter 1 derek et sider AH gat et were & fas sicher & fore arararh afar Bi ale wet cravat ae sree war & at sider ar wet & ET Tea ais ae wt ge sar & wa Tarert ye a gar ae 31 1.62 target ¥ fer ayfeat od anaes are warqaat fan weert & sae wea wea S are A Es ayfeat ar ye oT eae Bi arTeTT AF vaftai oot daa as Prt & gehen a gare @ aahaital at Pigar Pear one seer oa Ie aE Pea & qa Pacer ver ort, Ree ene aear wae a aes St pelea Pele wa Peat ar Raat BL L621 TYE VF TAT HS TTT BIT Wer grat 4 sages a tar 3 Rea are F— 1. aaier frat, aaa: cige aaier rari, Rac anit & are says Trshe, were era afta $ sagat aren witeer sit aa: te Aalst aed st achat at ate & sre 2 elon art at ant at ote & orarcart 3. Te hat aT Aa Tat aT Aes HH eA Te aT | TS TT rT TOT SH iT Sat afte TR arer 31 derart a oe ara Ht ongeet att B ae aftr Perea wae oT ETE em Bh @ Pam ¥ Raa wt eer a et ot i) Beat at art are Fae BT Gi) aE eres fee at freer F fear mat Bh 4.0 Pada Rawit & are eat or seat at waht war ord Peter oe wre srert 8 vere ar fears at ais Ot & fee garr at vesheT 5. Wa ST gat wea A afte cer wast S woret at ears at wear fre are ce feat or wat eater oe wre A ae a eT oe side eit ark & often wre aT arate aurear &, at gee she ave H ore dar bi ae afeat ara Hat B, walks ae oA Rear art 1 1.6.2.2 aaa gheain & ayfecat ga gheatm & agheal ar affarer Per var B- 1. UT Gre set Ste St one SA aretha ona a Het art AeA eat wae SA at aReai 20 sida : vitae & 8 Bren afta ter dee Get waa ee at one B1 2. Bet wee eM are oie wat wee 1 A are Geat 3. Tae mit aie are wat afeat 4.7 vad we tre oor aa gfe ‘oated frgat & ere tar & fe AAT ea eee dale wet A arahlier aa F BA ae tt oT TRS AT A SY are Ret Saree oratory arr Te Stee Ser Sees wake arr ease as S eee eater at art B, BT Aes moar a gcse tg fers rar Free ora | 1.6.2.5 shea & ya ‘Ber Gere Prat ver a orgferat att (1) datas agfaat—ge fitad Ramil & sta areeiies aeert at wer gers a feet arat 21 ae wt feat at aater we Ey ate dar ax Rar war tat tarhas opie a ont t1 wareerel— fin ot at orert wet # fire, Peet onare cra A eer al arf } ard F fer tar oft er refed Bt came S ahr wy oer ae usa & afer aTE-ehT ana Wa AAS TK aaa OE EI "aR at agfet—op age ae ogi & st araate dar aor F oer a RA oS aT Bet 1 ae apg seer sas BF Bact Bi 3 7H St 200 wad ar sere are Ter, AT ee PaRagETE F Ret BRAT Te ee ae Bl eae Pate ae Reeages A at tar ax Rar TH ae Ror gees tan 3 wt t Aer Gt Pear er at ae oats yer 1 eh ae cere are He AEE att Aer one yer ora wee a one Br (2) afta agfaat—sa wor A orgfeal aa ach é ae ot aera a & sere argfset cae Te wa aT & amet omea fer at & FS TT SB 20 G. a Bae TT aT AAA 200. Fae ax Rear oie sa 30 v. Bie ToT or Aer 800 v. J We a Ra, vet we a S Ble F 60 . S ea W 600 ©. few Re AT att wifes & Bz H 30 &. & eat 300 w. fore fey mT) ee att ser A ae ae sare A Was ORR HA ase oftte wees Tow a Ss for fra Teve ae HH Tafa a TT Ae aT Wee BRT ET Rafe amet S ae F eras Set B she Ga G ew aa sna Set B a she a are alae A geese VF ach Br (4) Graght &t srgfaat—greefe a orafacai 3 srafecai & ot ate gare craer t are et Bae srg pe weet & ater ont 1 aft eer Be ot ee Mit walt A a ae fran aver & at ae sry oot eet Se af Sa OH eH At a frat sre & at ae styler wie & IT eR A 4,000. ar Ta ATT Gtter oie Serer mages Hct ew A an ter Pear ver Be et S art A A a Fer aw Rar ven, we sas aera at agfa &1 wef dere Hh argier caus arr vee wet att 2 ahs aifrs Aews B save F ara a TATE) (6) feara at argfaat—aren art ort are ott wat a Rare Hah orgs edit Bi ae ett ones geet srerer wren wet tat ot et wat Bi ged GawCT Boarder ar urls Vet A yet A aE eT eH ar afte fers Sar area A are fore ar, a at Gera a ay TAT MAT eT oT a STF A Tat ST seer GreTaet eter VANAT SMR ee: a stylet eae S art eRe A ott F veg afaqs S ea Fay oe St wage ye we TT 1.6.2.4 14 arent 4 aftrentat + ahatat & Pet ort fird otenPre ats fo aar tt ax Rear ona ba te Frevat ware & eit B (1) stort arar m SeRR ar mete ar ar siet Bi ae Beer sik Way aT naa $1 Fa wae aT arate & aetert & Pret aftart ant oar Rioit eet aan oer afar are Tree arate} Bar ae 21 TST cater & Prara eart oe wer ety arf eT ane (2) deg—arr & aaa 3 tag ar var Aer oT TTT et eh Ei tay at ze Rete tf ae aS a or ae eer Teach & te PA or are BAS core Se aCe FT AE a eq er A aT aa B 1 Pet Ha a rar ae Fy ge cat are aafae ST after of tas SF A cas | Ahh Tafa arate Feit Ht tag or ar2r Pram aaa at aio rar bs fe A var at aera we HF) das a | fe a watt a afer Peram sear oreart Br 1, Wee aaa & ore et we St aaa ae Sar cer Gat ew A ora URW aed mew F we Tze ahr mess oer ORT at at aes B UMt F oer ax Br ot ae ya ga wT at TD WET FT am ay “AR ar “AiR othe AT wea By 2 WSN ORT ane arr (FA fan) at a eer Se Se aan aHieTS 3 aT A RerTs 3 gS ag S art Rear cit wit whe ara vege eta Ren 4. ool waa a eae @ go ma Reet A wae ACT! 5. RA Ua are at Aaay vem aT aa Ta fe ott a a TTI 6. tag fat or tar aga ae ore sit ter geet AF fire) (3) feare-feora F ugadt—are fer sans & aren sie satan a arearr & mnferw fewer F Best Het Ei atah oe artenitat aro A art qe feat S fre ear aes are Pg ae des aT ATT ver at fart & fore Reena Peeve F aged ax at ont %, ait aw age ale eae we ath B ote ora: gear wera st ome are od fred oe aT aT UEaT FI (4) areata Set ah dead arr S Friar a teas SH onder wr cart Shh Fi ead Rearit ar ate Wow bw saw Raa a ae ae SH ae oes der S fe we a das Matter aie aft aT te erm art fe am ae F arftrs er ame & at ae Raat rere aah BT afte we Tr Prd Sh Bt at rar ah werern vor wet Bi as aed A Bs AA ao F et Sar ett ar are et Ger ren BS ae a wee ST wr Po art eit we, ae ae a Shes out TAT aT TTT at ST aaa Fe St re TF atts (6) weaft—go Tet wattal S cide FB AY creer & fer wetfae che seer weer AT oC aC, dea a ae Oe ores eof ee Har ar ott vas wa aT aT GA A ta a, anes (6) arena ar vat—ag vere & vat greet F vider AF wafer F atk Pom ae t fh ea a Ge at Wh res & ae wre oer 1 Sa caraentes are ar ater are Pot erat ogi, arafera Zeer a Pott ‘are vette, ame 1 BA eereT yet aT BS ora Ee aA Saree Bt Aa FT ay waa eet aa aE TT et fier arfenfta at Pet water & fire a efens ser ae A ohh Sas are sre Pht ral F ort eT Be tr BENE © SO ar & Sahen Chee ame amy wrerttiat at eter tat ws Beh OST! 2. mara are A are at areca & siftres ar Walters eenph water we TT a AHS oT A aCTT a 3. Wen Bt are at agen orf ay sia, eoraat one ar Pint red apa we Rear or aS area des Se ‘Pens S aA stat Te TET VER aft oT TF 4 oem Re ag SCS a oes oie A stare A Seat aor Te oaftrart aay sit a TA ARE wae ae 5. a aS arene wy ater Pra at at aaftes aie ara SET aoa : aT 6 at aeeat a age arr! 7. Wee a Gen Bo wit Rear sat wes ort et AAT 1.6.2.5 TIE FAT BA TAT B SRT ate ona ary at areas are @ ae sare oer & fra Pram are B— 1. aR Rem ae ech Boat oad ofa at aoe A aia Pree anf eafteantt at oat ape oe cet aT wa RWS) sfraPadt at aro at Raft & weir H gree ab cher B11 WER S 2a oraet H at Se afte & am a aeHe & anes eee IT SET | araig Bt ar aifer Ser ora a ate Ber S ote a eat 1.6.2.5 tarert F aya wet F TUT aerart # fasaertaa ef cer seat aryfe a et gad fed Perea sre seart ateg— 1. Pet omer at genes Pear othe are car at Asean cates ret seit BT oreAT feat srmest at es & aftr ar Rare aie set et vam F Hen at wafers ar yer ea fear orem ait a Sire Rert oer Sita wat at onemrt far ye aa, faa sear afte: mafia aed Rear Brg ware BT Y-RT T Be, Sy aTeAT aT ae BEAT! waite car afte et em orerar ates pat ve erat ore at at sire at arg ae A Pera svar ag at at safle fog ore 7 ge ore at a er ian eGR we ver GOT Pret argh ote are Saf ex ware weiter Bt F aif Ari a den zee FH aryfaai a feat & ater & wig ate fagtoonsrs aes F Bar ony at erat F a aia Bi a fgua ea a At eeafee fa oT EB (1) aRerr—srafecat Roa ae os Bt want ae Pia see are wie ata Fi ay ot at Gantt B ste ae oh et waar 8 areas oe ats ware a VS saree S fore dea aT SY Te sat waa ye a afte Shia Fag ae a TE a, Fae Te St arr gor sit yw a ae tes Ute a sty 10 B. aT wT aT at APY BE om mer Gere a Peo gene, aa a its wees ca T 100 ©. fw eT Ter at a BY BE a ATT Ta ras ye wa S ph ay cer at oa A pT als ar ore aa BI (2) rere at neta—orgheat ora 8 wah Te ona 1 age tgs 7 Ge shal oes Set By ote: wrath dar ag ore wat & ate aie wach aftr erat F areage gf ct wat Bt evar ax fear rar &, afer es aT ores at ae set et WaT (3) orer—aghsat ernie yer & are eh &, safrdt we gon ace en 8 rafts vest a vor TA Fer amet BIE St sewer B aries aE alkene a afeneat cr |ereraeh aes S fe re aes ete ei oo ew (4) atarratea at gear orate art 31 gat sheet Aor site are ves F ar one Boras Tet We fort Ft Pea ste ser wat 31 (5) soet—orgherat act ant Bt Sra BS ser AGT ST FACT ae Tet AE eT rake Te aT TAT arm & fi ag mad wt Tet (6) ahr aga 3 wea F afer aghast eet S fre aoer sé wae afta ort arf at gate sitert ahraa bor $ af ogeet ore a ah oral war Get areT aaa eT wer F aT BA S fre vet Gorn crn & otk ix a arated ae & 1 wel ae A eqrrar BP arya carafe wr & atch B wah re arageat fear orat B1 1.6.3 Beare S aere HF orgies Praene ae & da # sider af Refer ae iter eelege a 21 acedia afhie arr Aerah Yura Ra wy B eat tar Ft ga rarer at art ae ear en & otk ee wae A on B ares aH Tie 3 site ot Raft at Pret sore & ere ax fear Bi oh sider wert after S avert 8 fear on B1 ae THT a afraftacnait at vee Het aH sete & wet feet rer & ea ard & fer ga x fayara wet fear oT aT, aft Ree of sidern S era vas os sraPraarsit ar wae et rar ores Ser Bi geht Mae GMAT SRT ATA AT ea 7a Pear aerdt at ahr aor oder Yo crften were ster B, veg sa arr & Re site oe onPe et TT aa em & fas ve were are fae ny Pe seri oT rae aT ray wa aT ST | EIS aT MATT Boat EL Ty oe Be aT GT TET aT TAT ah eh FA ae erent we Ba) wert weet ar Mea Sees & fe as cert A wofrdl A qe at othe vere are rena wa Proce ud grat sora ue Pasar wt, wef aT SWAT ae ST SMa Bt TH LST a sider wer Bet at wHS HS BeteT S Pe oT 8 dyer at, oat oraftrs ara aie otk siren S weTS Aer eq Ber a Hat ot aA are A Pratt, i mg &, sat ana wet & fe sider anf oot ax fr om orem greet A wer oT ct oa ae vast st ET arent ach ext &, reat anna grit carer deft & Ps sient at ay eran arr sad geen F ar ala &) Preah aria Gee sigrenfeal at at are ory B wet ote Sei ort AF ae At aT ora anita PE sa ve er seb oH ae Fase Tet Ree wae eH wa S ave wre A Te a at sider ore: tet Reefer ea few me a | a ‘eters vfiftataat * siden at ae Fafgar een aie Pe war areca H ang ane fear war & ste afe fava wart at am ee ore BSF ETF eS a So at Ta TT Prat 3 aT, Ss “ST atk ar wary aye aot a at aed & qeat des } ver aie & Aa S1 ome aE we Te vee BT % oa sida a art ware ef ona & at eat ora BT A ae seh ett fos sides arTeTE wer & see wet gee wa Soret acter ar Tart ET Par 1 er are B we VT A ye set F ae Hae gas ere-ataTT ae OF ah ie ae Rar gre aR areal & genie eee aeerh es agus at arr F AT Ee sider ars fear & at at ane ge Rarert t aaa OF F fey sacerit ae eee aa 164 are at agha B wart FT ass B ya ane ott agi & wera 4 aass & ot rae area aes Worareoca dem are Pear var 8, wa Ww 8 wena set oT TB 16.4.1 TPIT Ferd Pacha qeersit aor sider eet aaa BA cess arog Pea Rael ar ser oer A, ait Pay Reset wre or aye 3 ane BT Si, sides S sacar a Raat eer ea Paw ws ar TE Teter Bl eAS sre wa side at teh oRRefe ar ae ser GS oe st her ake A area Ve Aas wT eS Tar aT a PS BIE fear war ® ar args a ag $, va Ga aa sitar ear isda wear A ae Rar os apfesis wert aT et ast wre oe on ore pares F ar astenfta Far gee vet H PRA ee otra ortes eAPRTaT arr oa 24 wberr : Wet woe Pea facta gaan at ae or a mega Ber Bi Presat ver S anit a are st Ae Tver ora e— () dates Aieet at nae 37 & ogee son, Sa, ats Start wt aater F et Bar vale at TAT aah &, fry Pet ow ‘onpt Ba we ge ome oY S fe AE waa Ae oe (2) Pave HS were at ae ar West H fara Geer BMT Ga aT ets ay, FS Te at ast BT at aT Ao Ret a ae wer HF Gt er Rar or (3) Farr Peat omer & AS aoe Sear, HA Age ve Te Aon aT a, wa Ret S wr a AexE ae fray oT (4) weafeat ar mat Bor ar RAR eT, Aa ae fat at oe Ue set F Ae FSA, (8) set a east rere rer eT BB, GAT aT TT ARTS fre oat AAR at ar Pet ARE at tet a wat F agadt per, gS aR we a wewie SET! fate Gareit # free art f ge eet 8 1. Pre qatar Reet ar reat ort wrt @ BE raha, 2 deter Reet ar rea agit, 8 TUT were or fers arr frat tT Ret ae ar sesh F argh are a oryfeat a or ort & fire adem crafts Rac at sugar wore sey oaeH HT enftr et ot Prem arte wet 8. sone & ane a aagheat ar at at & ey Feat weve ple: TTT at fecha gens & dda Fo sidee areht aa tar 81 aret va Aker wet Ss fam sides ea WET aT fro ace, frre er A are wee aa wha & at er et aT GA Pare Rea wes fe ah Patter ae wht wearers eget & wea A ug By olsen get wor FA eater orearert Sean BP VE ave ar argh, ot Racer qs & fae age aoe a a mee a, ae Ee; at ae A ot Rat oe ae Soe a Wt F afar wr F cat Rar ware seer argh a gare Rear war Bi galery sides at omar sider art We aS ator a eT MRT Ps Reeth anne crear argh & are Pace EeTait FP aregel aaa fac @ @& Prarey or vas Fort A hfs eT wi Wi aryferit B way A as ar soya, Peet are S veg ot & aa Towa: afte Mn, gar Ger ee te aque wt dhrmaa ahs a Peat oT ae) 1.64.2 Tard fae 1 Geng, 1987 sear ga ae wre ae are ter sraferat & sidevit we we As seat Tae wat freer oa ary et rat B1 1.6.5 araetite sider maces sider faim rae & ae & for wot sida, arate sider, site side, alah sider, steer sidan, Fgura siden, Ponte sider rer arg sider vee B1 sider & ent ware at ate Pehae ‘fran ra 8 1.6.5.1 Yof Hea wersttar at oretaie te ser yt sidan aera Bi VAS wear are cafe ant wht at wat ont E hae sie aw an Faw ad &S feare fore at eh 8 oi ak aor ra eae ant ort & at ae ate we an Fad af at ath 81 1.6.5.2 WHI TET nes aber ae sida & oh fatter a st ar oe Parar oraT Bi Ee ae sidarer fre eave at ee 25 weary ae wrest Rear onan & cht as ae F & a ard at yeh ae fear omer B, gale ga Wiger sider st wea Fh SATO oor SHAT UAT AA ATT A FR TH aT ste Pear Tay Ei ERA gaa aa sider ot BET Bi ge oie ar oe oie oe fecor stderr virB, aes ee Recor Nae Wy ony S wea wre Par oT 1 fore eraara H fart ort ya ad ar alan &, fache af at afte ox ge fed rt S arr ea alti sideroT Wt ae es Fe aoe SRR ar aren B fe eater or yeh sider wt eet F ot oer Penta ray, Pred ae erat Bor 8, a water & oem & wen sar Bi arate sidert at Pratrard—arfas sizer at wae teens a Ae seetera fear or cer (1) wad—sidare Bt arate sidert Far ufterr eRe Teer 8, oe: ae RAPE A ar elena MoT &, wafer ae a writer B1 (2) qranne—stes oh wes orien shafted iq eas sider aET G gfranrs dn BT area % safes T aa STAT Ht Rear aa oe BI (3) wre at Tagan sitar Tae ae A iar wr ane &, aa sidan FT ved wee ET ST wa wim bi (4 arf 7 Praa—aigent at ware SA oH aR feo oer t, ae: aaa F aed A AAR aT Safe ert ar wet TE Tea | (5) soreeet—armfres sider F sitar wes a aR ae aes Bre eT Tea B oa aH aE MATT TET OTT watery art ar aia Et Ze TT! (6) sie vita ar 4a a8 —get wh Her Gere Sides & orftran F ett F gaiey saat wea Bea wet BL AAT ante ada 3 tears sider 3 Frevad tr F— (1) Rage a wet ata St eft—aaara # wire at at aaret a S user as Greil F (FS, sae Bt fet FF fee) aan are ar Serr wae A aT St est Tec 2, oe: Sider ST Taher wre TET Pet TAT 3 ott ae Peg wa vet cite we ae oT B1 (2) argfecit or free & var aear—aga 8 shed srerray Tafa Ber yw ae Aa S| ATA sider ant ae Tad ee aa ae Ot a weet & otk aaa HO Ga det one Iya eI (3) wave or Pree 8 vor werat—ae } ates Pear rar ange orn at B gee weve AT CT, ort: ST aT anit ft at arrarr at after & ehhh (4) Ate re ¥ eht—orara & arfaita a oe ae su eh fee ge art at ote ore at A ae ae 2 aot maar Bl GA fama fH oe oARalt Fea oe ote dered area et (8) fara & aes Peat—aer arf aren FH aie aera at Ft ont &, gafay Mew at at sifraPaasit Bt gat & were Fo omaites Pier wreat a B PTF eee A ore of Ot fet went B) (©) Reve 7 afm ert Gare eha—fadta ad ware BF are aaa ar Us Ae siden eat ora & wate sidaen ard were 7 are wert wer rer & Pret at are FB et out &, Se eh sala; AT wrt 165.3 MVE FETT ar Gee & fet TH eT St Ga oT one iderr secret & FA, ae aaarT A wat of ae Sarr et ome & ote Reeth ant S Sar ore as ae a w: are H Rare At site Boneh B at aw ara B gear a ote ota ahi et ae aoe Q af é da des 8 wated aaerl Ht ote at ant & at ae at Ss 16 aieery : aT gear & rifts atte Sth ore sider aren rife site at oat St at ga ser at one Rete fre Sar ate wee Se Te ard ar eats Te reer Seah otseer F one site at at on wart att aR sidars tar aren $ at oe wae vor B) L654 FART TEMT we & faetia ae args aie sider S are ot af fda BD aeTET FeGE st ome & ct Bet Rake HH sider Par oer B as sicher siden semen Bi arate akbar S atte ant aga as yt ax fq ora E he rer & raters: sidan Fane At ora one Baar aise are At ag sis sites mee ca Ree AE Sie & ste safing fare ag ake ara kbar A TA ort aT Ae ee sider Fat a ana Br 16.5.5. HY HBOT wareret & arr sheer sidan Farr oe Fer aa Petat SB shftrer at site st ont 81 ober otdarr et cafe Preven aeat oz Frit act 8 © Searls sider H sides St varrat S ard we ete Peet wet Vet 81 wt ae dear dar & wae are Pear mer ard afecarht & Per vr & Pe et ae aot ime Shen Fe ides wees at a ‘tet ar fie Prenat cer Gee are Pd mY spelt At mer a Te ear we A aT Raat Poin BS afore weer H arrere & vce Tet & at ewe ae Frese vei Pree ar ae PR ae Profa Pita & gfe es rE fre ear a1 Bt aewaT & ARS aeareteT aR A wel Poker wel othe afer w, Af ae H UR xe Sore Hig a rd St fas Gear often fart Pree a1 eatery otters st Tr ORR art ere ae mee Bret set art Pret tr Oy Pret—sidas a ge ara oe card Gar an Fe vere area ara ofa Preongte fere & area wet ae & waeT & fe BE ware gfe at et afer Meera, firafte, fete a ore tet a Rat rer @ Prerar 7 G1 om: offers a weet St Pret a se A echt ae ai) Preroaftrar—are Fafa ag art ae geet A ene Pear gare at Ra we wae & aT Peet Sz at ROT a weet et Gas AAT ae fees & Sa ae ge ort S fre wage ee F ET Baler whet wa % creer ae Te Gear PA ax cher wach 8, crear ae ay Geer & fer Pt eRtte Mew st ae sites We SUT aftr PT aE Ae B Ae Tere F fy Het Gear Peat Sz Slay a Protea B at sider Sw were f ofa at ae tar ate Ret oe we aT are Ge, AY ae ona @ afte at ae EL as vt Rear aby PR area Reeve a order arf a one Bar ea ara a at TeMTeeT & A BE aaa S fre feat oa 3 orm & aoe af a 1.6.5.6 Fryar reer arr arate sreref & are Paduser a guar aPané a yA Fi eee fe TARA, wee, we feepar far at Fgura aert & fare Pree rare ae we B ge sare A ast Te ree Pe, ye Pratt doar nT wet are ord fbar var oie we aorar A wetwet Referer ware S Bet at oayrsar 8, Ft wa ae aT oie act at 8 faye sider wea F 1 wets and are A eRe S Pa ates ard aren # Sa- Te TET Ei ee oder F sidare at reat art SH sta A vet wee Shen &, ales ote S rene we arasUE, wate ZAT Ben Bah wera a divans sheer Peer & oft sites ake B are pt flat oT Ae eer Gee ae EE Star PH TT Beart Bt er Te, aes aw ae BAH ae Aa oad at B Prades aRRT wey, Samer a Pronger ard at cits arenes Sw TAT TET WMT aL AS 27

You might also like