Audit Reference

Audit Programs

Note: These audit programs are generic in nature and you will need to modify them to suit your audit requirements.

• Bills discounted and purchased - (PDF 114 Kb)
• Contingencies and commitments - (PDF 132 Kb)
• Deferred Costs - (PDF 114 Kb)
• Deferred Taxation - (PDF 132 Kb)
• Dividends - (PDF 113 Kb)
• Due to/from central bank - (PDF 111 Kb)
• Earnings per share - (PDF 137 Kb)
• Financial Institution Insurance coverage - (PDF 71 Kb)
• Long term deposits and prepayments - (PDF 114 Kb)
• Provisions - (PDF 118Kb)
• Statement of changes in equity - (PDF 113 Kb)
• Surplus on revaluation of fixed assets - (PDF 105 Kb)
• Taxation - Current - (PDF 132 Kb)