1. 2nd review
1.1. Prepare working file, tax file, note to account (whole set) and previous draft account with remark and query from first review , then send to Mr Cheng for 2nd review. (Estimation time : 2 working days)
1.2. Once Mr Cheng review , then print draft master copy
2. Master review
2.1. The master draft copy must complete amended query from 2nd review
2.2. Then send to Jacy for spell check and margin (Estimation time : 2 working days)
2.3. Once reviewed by Jacy, print final master copy
3. Confirmation to client
3.1. Dispatch document to client together with client's draft report and documents. (refer to Form of Audit Confirmation Check List)
3.2. Audit bill - white copy (Ms Choo sign) need compile together with audit confirmation documents send to client
3.3. Once drafted copy confirmed and returned by client, file all the signed documents to their respective files
3.3.1. 1 copy fixed assets schedule, tax computation and capital allowance in tax file
3.3.2. 1 copy tax computation and capital allowance in audit working file under Current Liabilities (CL)
3.3.3. 1 copy fixed assets schedule file under Fixed assets (FA)
3.3.4. 1 copy cash and stock confirmation under Current Assets (CA)
3.3.5. Director remuneration under Profit and Loss (PL)
3.3.6. 1 copy Auditor Journal Adjustment
3.3.7. Drafted Report signed by client in audit working file
3.4. Once Drafted report confirmed and returned by client
3.4.1. Prepare Auditors signature pages (Page 7 of report
3.4.2. Prepare attedtation instruction and print the Declaration page for attestation
3.4.3. Pass the Declaration page to Wenyih for attestation arrangement
4. Page 7
4.1. Every Tuesday - send to T.H.Tan together with document (refer Form of T.H.Tan Dispatch list)
4.1.1. Auditors signature pages (page 7) with declaration date
4.1.2. Audit bill - green and pink copy (for Mr Tan's signature
4.1.3. Audited report (Declared copy) confirmed by client
4.1.4. Update the dispatch date at T.H.Tan dispatch record book