Significant Financial Statement Critical Audit Area Components Y/N N Physical Assets N Repair and Maintenance Y Employee related expenses/ payments Y Operating expenses/payments Y Revenue Y Investments AUDITOR-GENERAL OF PAKISTAN AUDIT PLANNING-PERMANENT FILE Form PF- X Understanding of Significant Accounting Policies Entity’s Business – Name of Entity/Organization: National Electric Power Regulatory Authority (NEPRA)
Significant Financial Statement Components Critical Audit Area Y/N Physical Assets N Repair and Maintenance N Employee related expenses/ payments Y Operating expenses/payments Y Revenue Y Investments Y AUDITOR-GENERAL OF PAKISTAN AUDIT PLANNING-PERMANENT FILE Form PF- X Understanding of Entity’s Business – Significant Accounting Policies Name of Entity/Organization: National Electric Power Regulatory Authority (NEPRA)