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Plastic Bags Cause Harm to the Earth

In: English and Literature

Submitted By charangriffin
Words 5560
Pages 23
NOTE
AUDIT REPORT
AND
WORKING PAPERS
OF
M/s Global Industries, 609-560/1 & 2, Jigani Industrial Area, Bangalore – 562 106
UNDER EA - 2000
(AUDIT PERIOD: Sept 2011 to Sept 2012
Auditors
Shri S.P.Vasan, Superintendent (Audit) and Shri Bhanu Srinivas, Superintendent (Audit)

SUPERVISION & GUIDANCE

Shri Shrawan Kumar, Addl.Commissoner (Audit)
Shri B.N.Ramesh, Asst.Commissioner(Audit)

CENTRAL EXCISE
BANGALORE – I COMMISSIONERATE

WORKING PAPERS TO BE USED WITH STANDARD AUDIT PROGRAM FOR UNITS PAYING ANNUAL PLA REVENUE MORE THAN RS. 1 CRORE.

(Approximate period of audit inclusive of preparation – 10 working days)

INSTRUCTIONS FOR FILLING UP THE WORKING PAPERS 1. Each part of the Working Paper (starting from Part C) should be filled up on completion of the relevant audit step. The date on which such part is completed and Working Paper filled should be mentioned. Part A& B can be filled up at the end before submission of the Working Papers. 2. The completed Working Papers must be submitted by the audit team with the draft Audit Report (prepared as per proforma given in Annexure N in Part IV) forming the top sheet. 3. Copies of supporting documents/records/evidences referred to in the Working Papers must be annexed at the end. Each of the copy should be cross-reference to the relevant entry in the Working Paper. 4. The Working Papers form the basis of audit objection. They also show the detailed steps undertaken by the auditor during the preparation for and conduct of the audit. Therefore they should be filled carefully, giving observations and conclusions of the auditor duly supported by evidences/documents, wherever required. 5. The Working Papers should be filled in by the auditors themselves and in no case should be handed over to…...

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