C9.1 accountancy work planning

1. Client: Prepared by: Date: Ref:
C9.1Year end: File no: Reviewed by: Date:
ACCOUNTANCY WORK PLANNING
Before planning toundertake anaccountancy work it isessential thatthe ethical positionandtheimpacton theaudit
isconsidered.
1. Level ofacceptable accountingdifferences
If the accounts are to bepreparedby us,specify belowthe levelofaccounting differences whichdo not require
furtherinvestigation:
This year Last year
Overall level ofacceptable differences: Tk Tk If
different levels are to be set forthe different areas oftheaccounts preparation,specify these below:
Area Level of acceptable differences
Currentyear Prior year
Tk Tk
Tk Tk
Tk Tk
Tk Tk
Tk Tk
2 Analysisworkrequired
Analysis will be requiredat the following levels:
Income:
1 Turnover NCN†/By category*
2 Dividends and interest received/receivable NCN†/all items* 3
Rents received/receivable NCN†/all items*
4 Managementcharges NCN†/all items* 5
6
Expenditure:
7 Directors’emoluments NCN†/in full*
8 Interest payable NCN†/all items overTk *
9 Subscriptions anddonations NCN†/all items overTk *
10 Insurance(coverandpremiums) NCN†/in full, ensuringallareas covered*
11 Repairs and renewals NCN†/all items overTk *
12 Legal, professionaland audit NCN†/all items overTk *
13 Entertaining NCN†/all items overTk *
14 Sundry expenses NCN†/all items overTk *
15
16
17
18
* Delete as appropriate.
† NCN = not considerednecessary.