4.6 Gathering and updating P S R financial & Operational background Information. Documenting the P S-R Background Information. 4.7 Listing all the possible P R Auditable Locations. 4.8 Listings of names address P R and account no of all Bank Accounts in the name of Entity. 4.9 Documentation and Listing P R Authorized Signatories. 4.10 Listing External Factors P R related to performance of the operational activities of an auditee. 4.11 Listing the accounting P R records maintained by the auditee. Development of a brief P R description of the accounting system used by the auditee. 4.12 Listing Key Contacts. P S-R Listing Significant 4.13 P S-R A Areas. Updating determination of P R components. 4.14 Listing Significant P R Accounting Policies. Update and review of P R Significant Accounting policies. Review and Sign Off of all R A the forms within the Permanent File. A= Approve, R= Review, S=Supervise, P=Perform
4.6 Gathering and updating financial & Operational background Information. P S R Documenting the Background Information. P S-R 4.7 Listing all the possible Auditable Locations. P R 4.8 Listings of names address and account no of all Bank Accounts in the name of Entity. P R 4.9 Documentation and Listing Authorized Signatories. P R 4.10 Listing External Factors related to performance of the operational activities of an auditee. P R 4.11 Listing the accounting records maintained by the auditee. P R Development of a brief description of the accounting system used by the auditee. P R 4.12 Listing Key Contacts. P S-R 4.13 Listing Significant Areas. P S-R A Updating determination of components. P R 4.14 Listing Significant Accounting Policies. P R Update and review of Significant Accounting policies. P R Review and Sign Off of all the forms within the Permanent File. R A A= Approve, R= Review, S=Supervise, P=Perform
Zakat%20Audit%20Guidelines-March%2024.docx