AUDIT OBJECTIVE

THE OBJECTIVE OF OUR AUDIT IS THE EXPRESSION OF OPINIONS AS TO

WHETHER YOUR BASIC FINANCIAL STATEMENT ARE FAIRLY PRESENTED,IN
ALL MATERIAL RESPECTS,IN CONFORMITY WITH U.S.

INTERNAL CONTROL RELATED TO THE FINANCIAL STATEMENTS AND

COMPLIANCE WITH LAWS,REGULATIONS,AND THE PROVISIONS OF
CONTRACT AND GRANT AGREEMENTS.

OUR AUDIT WILL BE CONDUCTED IN ACCORDANCE WITH GENERALLY

ACCEPTED AUDITING STANDARDS ESSTABLISHED BY THE AUDITING
STANDARDS BOARD(UNITED STATE)

MANAGEMENT
RESPONSIBILITY

MANAGEMENT IS RESPONSIBLE FOR THE BASIC FINANCIAL STATEMENTS

AND ALL ACCOMPANYING INFORMATION

MANAGEMENT IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING

INTERNAL CONTROL,INCLUDING MONITORING ONGOING ACTIVITIES

MANAGEMENT IS RESPONSIBLE FOR MAKING ALL FINANCIAL RECORDS

AND RELATED INFORMATION AVAILABLE TO US

AUDIT PROCEDURES

GENERAL-AN AUDIT INCLUDES EXAMINING,ON A TEST BASIS,EVIDENCE

SUPPORTINGG THE AMOUNTS AND DISCLOSURES IN THE FINANCIAL
STATEMENT.

INTERNAL CONTROL- OUR AUDIT WILL INCLUDE OBTAINING AN

UNDERSTANDING OF THE ENTITY AND ITS ENVIRONMENT

COMPLIANCE- AS PART OF OBTAINING REASONABLE ASSURANCE ABOUT

WHETHER THE FINANCIALSTATEMENTS ARE FREE OF MATERIAL
MISSTATEMENT.

AUDIT ADMINISTRATION, FEES

AND OTHER

OUR AUDIT WILL INCLUDE A REVIEW OF ANY PRIOR-YEAR SUGGESTIONS

AND RECOMMENDATIONS AND WILL INDICATE THE EXTENT TO WHICH
THE SUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS IS FAIRLY
STATED.

OUR FEES FOR ALL SERVICES ARE RELATED TO OUR STANDARD HOURLY
RATES IN EFFECT AT THE TIME SERVICES AND PERFORMED.

UNDER THE PROVISIONS OF GOVERMENT AUDITING STANDARDS,OUR

ABILITY TO PROVIDE NONATTEST SERVICES MAY RESULT IN AN
IMPAIRMENT OF OUR INDEPENDENCE AND THEREFORE MAY BE LIMITED
FOR THE DURATION OF THIS ENGAGEMENT AND FOR THE PERIOD
COVERED BY THIS ENGAGEMENT.

LECTURERS NAME : PUAN NOOR HANISA BINTI ABDUL HAMID

CLASS : DAT3B
GROUPS MEMBERS :
NO.
1.
2.
3.
4.

NAME
MOHAMAD SYAZWAN HAFIZ BIN ROSIAN
MOHAMMAD IKHWAN HAFIZ BIN AZHAR
NOREZATI BINTI MD SHARIF
UMI NABILAH BINTI RAHIM

MATRIX NO.
16DAT14F1043
16DAT14F1034
16DAT14F1055
16DAT14F1033