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3/6/2019 MEMBERS' HANDBOOK PART VI AUDITING THE INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN - PDF
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SPONSORED SEARCHES 1 MEMBERS' HANDBOOK PART VI AUDITING THE INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN
nonprofit accounting
2 MEMBERS HANDBOOK INDEX PART VI AUDITING CONTENTS SECTION A SECTION B SECTION C STATEMENTS OF STANDARD AUDITING
business loan PARCTICES STATEMENTS OF AUDITING GUIDELINES TECHNICAL RELEASES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN
3 MEMBERS' HANDBOOK PART VI SECTION A STATEMENTS OF STANDARD AUDITING PRACTICES THE INSTITUTE OF CHARTERED
ACCOUNTANTS OF PAKISTAN
4 SECTIONAL INDEX PART VI SECTION A STATEMENTS OF STANDARD ACCOUNTING PRACTICE SAP-1 SAP-2 SAP-3 SAP-4 SAP-5 Withdrawn-(Bank Reports for Audit Purposes)
Withdrawn-(Auditors Report and Quali cation) Withdrawn-(Veri cation of Inventories) Withdrawn-(Audit Working Papers) Withdrawn-(Veri cation of Debtors Balances-
Con rmation by Direct Communication) THE INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN
5 MEMBERS' HANDBOOK PART VI SECTION B STATEMENTS OF AUDITING GUIDELINES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN
6 SECTIONAL INDEX PART VI SECTIONS B STATEMENTS OF AUDITING GULDELINES Revised Statement of Auditing Guideline No. 1 (Withdrawn)
7 MEMBERS' HANDBOOK PART VI SECTION C TECHNICAL RELEASES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN
8 SECTIONAL INDEX PART VI SECTION C TECHNICAL RELEASES ATR-1 ATR-2 ATR-3 ATR-4 ATR-5 ATR-6 ATR-7 ATR-8 ATR-9 ATR-10 ATR-11 ATR-12 ATR-13 ATR-14 ATR-15
Withdrawn - Only Members to sign audit documents Withdrawn - (Communication - Statement on the explanation and its clari cation of the word) Withdrawn - (Incoming
auditors to help in clearing the professional dues of retiring member) Withdrawn - (Audit of government corporations) Withdrawn - (Replying to enquiries for audit jobs)
Withdrawn - (Audit by ex-employees) Withdrawn - (Some glaring omissions by the auditors pointed out by Corporate Law Authority) Withdrawn - (Preparation of accounts from
incomplete records and report thereon as auditors - Reformatted 2002) Withdrawn - (Signing of correspondence and nancial statements by Members) Withdrawn -
(Communication of consent by incoming auditors) Withdrawn - (Appointment of auditors-1- Reformatted 2002) Withdrawn - (Appointment of auditors-ii) Lien or books of
accounts due to non-payment of professional dues Minimum Hourly Charge Out Rates and Minimum Fee for Audit Work by Practicing Members (Revised 2008) Withdrawn -
(Quali cation in auditor's report - going concern assumption for organization formed with a limited life)
9 SECTIONAL INDEX PART VI SECTION C TECHNICAL RELEASES ATR-16 ATR-17 Acceptance of Audit Assignments by New Auditor(s) when audit fee of existing auditor(s) is
outstanding Auditors' Report to the Trustees/Board of Governors/ Management Committee (Revised 2012) ATR-18 Bank Report for audit purposes (Revised 2012) ATR-19 ATR-20
Identi cation of Audit Engagement Partner in the Auditors' Report on Financial Statements (Revised 2012) Auditor's Reporting Responsibilities in respect of Non Compliances
with Laws or Regulations (Revised 2012)
10 AUDITING ATR-13 LIEN ON BOOKS OF ACCOUNTS DUE TO NON-PAYMENT OF PROFESSIONAL DUES Opinion was sought on the proper course of action in the following
circumstances:- We were appointed auditors of M/s... for the year ended 30th June, We conducted the audit for the year 30th June We also took up the stock taking for the year
ended & In the meantime due to non cooperation of responsible sta of M/s... we have communicated our inability to carry on the audit. We have incurred self cost of Rs.
5,500/- for the time consumed on this job. In the meantime due to mismanagement, Government has appointed an Administrator to investigate a airs of M/s... We have in our
possession some books of accounts of M/s... we have asked the Administrator to reimburse our out of pocket expenses. According to law we have no lien over the books of
accounts of M/s... Whereas we fear that if the books are returned our outstanding amount will not be paid by them. We shall be obliged if you please advise us the proper
course to be adopted. The following opinion was given: Since there is no lien on books, books should be returned. Legal remedies may be tried for the recovery of the dues.
Dated:
11 AUDITING ATR-14 (Revised-2008) MINIMUM HOURLY CHARGE OUT RATES AND MINIMUM FEE FOR AUDIT ENGAGEMENTS 1. The audit engagements carry immense
responsibility and which has increased manifold in recent years. To meet the expectations of various stakeholders, stringent regulatory requirements and ever increasing
demand to increase the level of due care, the members need to perform the audit exercising very high degree of professional competence. Such work is also required to be
properly documented to support the opinion expressed by the auditors. 2. The Council of the Institute of Chartered Accountants of Pakistan (ICAP) has recently issued a
noti cation making it mandatory, for the rms doing audit of listed and public sector entities, to observe from 1 July 2009 ISQC 1, Quality Control for Firms that Perform Audits
and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements, issued by IFAC and has also noti ed, ISA 220 Quality Control for Audits
of Historical Financial Information, ISA 230 Audit Documentation etc. These standards require extensive documentation of audit procedures and recruitment of quali ed sta .
Furthermore the minimum stipend rate for audit trainees have also signi cantly increased. Hence, the cost to perform audit by the rms has signi cantly increased to ensure
that quality control procedures are adequately complied with by the rms. 3. The Council of the ICAP periodically reviews and prescribes minimum hourly rates, which it
considers reasonable and compatible with the increase in the cost to complete the engagements and quality of professional standards to be observed by the practicing
members of the Institute. The current minimum chargeable rates as prescribed by the Council of the Institute are shown below:
12 AUDITING ATR-14 (Revised-2008) Rupees Per man-hour Partner 7,500 Quali ed Support Sta : Above 8 years 4 to 8 years Below 4 years 5,000 4,000 3,000 Supervisor 2,000
Senior 1,000 Semi-Senior 750 Junior The level of fee is to be mutually agreed between the auditor and his client, which largely depends upon the volume of work involved and
estimated time to be incurred on the audit engagement. The Council whilst recognizing this principle is however, of the view that there has to be a minimum threshold of audit
fee. To achieve the desired objective, the following minimum audit fee is prescribed (which may be increased by consent having regard to speci c circumstances of an audit
engagement). Schedule of Minimum Audit Fee: Type of entity Listed companies Minimum Fee Rupees Turnover up to 500 million 250,000 Turnover over 500 million up to 1
billion 300,000 Turnover over 1 billion up to 5 billion 500,000 Turnover above 5 billion 1,000,000 Economically Signi cant Entities Turnover up to 1 billion 250,000 Turnover over
1 billion up to 5 billion 400,000 Turnover above 5 billion 800,000 Medium Sized Entities 125,000 Small Sized Entities 75,000
13 AUDITING ATR-14 (Revised-2008) Notes: i) The terms Economically Signi cant Entities (ESE), Medium Sized Entities (MSE) and Small Sized Entities (SSE) shall have the same
meaning as de ned in S.R.O.859(I)/2007 dated 21 August 2007 issued by the Securities and Exchange Commission of Pakistan pursuant to Section 234 of the Companies
Ordinance, ii) Considering the practical di culties being faced by various practicing members in the determination of audit fee, the Council has decided that the prescribed
minimum audit fee shall be charged without any exception. However, in case of an existing audit client, the present audit fee shall be enhanced to the aforesaid prescribed level
over a period of two years with mutual consent provided it is not less than 75% of the prescribed minimum in the rst year. Nevertheless, in case of acceptance of an audit client
by a practicing member for the rst time the prescribed fee levels shall be strictly observed. 5. Minimum Audit Fee in Certain Circumstances For audit engagements of clients in
the pre-incorporation / pre-operation stages or in case of sickness of the project or closed operations or discontinuation of business, the prescribed minimum audit fee
chargeable by the practicing members shall be as under: Listed Companies/ ESEs Minimum audit fee: Rs.75,000 MSEs SSEs Rs.50,000 Rs. 30,000 The exception in paragraph 4(ii)
above shall apply mutatis mutandis to the above paragraph The minimum audit fee prescribed in paragraph 4 and 5 above is exclusive of the below mentioned additional
services to be rendered by a statutory auditor under the Code of Corporate Governance and for any other certi cations and the professional fee for such services shall be
charged separately by mutual consent.
14 AUDITING ATR-14 (Revised-2008) Attend the Audit Committee Meetings of clients Issue a Review Report on Statement of Compliance with Best Practices of Corporate
Governance Issue Review Report on half yearly nancial statements Special certi cation required by regulators over and above normal scope of audit 7. The minimum audit fee
determined in accordance with this ATR shall not be less than the present audit fee of an existing client. 8. In case of joint audits, fee may be shared among the auditors as may
be mutually agreed between them. 9. The fee may be reviewed annually to cover in ationary e ects in costs. 10. The hourly rates and fee are exclusive of traveling and hotel
expenses, out of pocket expenses and other incidental costs which would be reimbursable to auditors at actual. 11. In case of a religious or charitable institution or a company
not for pro t, the practicing members may undertake to do the audit on a token fee or on an honorary basis. 12. At the time of quality control review, the reviewer will ensure
the compliance of this ATR. This Directive supersedes ATR-14 (Revised) issued pursuant to the Council s decision of 30 March, 2007 and would apply to all audit appointments
made after August 31, (197 th meeting of the Council held on July 25, 2008)
15 AUDITING ATR-16 ACCEPTANCE OF AUDIT ASSIGNMENTS BY NEW AUDITOR(S) WHEN AUDIT FEE OF EXISTING AUDITOR(S) IS OUTSTANDING THE ISSUE Whether new auditor
should accept the assignments in case the statutory audit fee of the retiring auditor is outstanding? THE TECHNICAL ADVISORY COMMITTEE RECOMMENDATION A member of
the Institute in practice shall be deemed to be guilty of professional misconduct, if he accepts the appointment as auditor of an entity in case the undisputed audit fee of another
Chartered Accountant for carrying out the statutory audit under the Companies Ordinance, 1984 or under other statutes has not been paid. Undisputed audit fee means the
amount which has been agreed to and provided for in the nancial statements. Members are, therefore, advised to keep the above directive of the Council in view while
accepting new assignments of audit. (145 th meeting of the Council - July 30, 2001)
16 AUDITING ATR 17(Revised-2012) AUDITORS REPORT TO THE TRUSTEES/BOARD OF GOVERNORS/ MANAGEMENT COMMITTEE The Issue What should be the format of the
auditors report regarding audits of Societies, NGOs and charity organisations? Recommendations of the Technical Advisory Committee As a standard format for an auditors
report relating to audits of Societies, NGOs and charity organisations is not prescribed in any law and as there is no provision for maintenance of accounts and the audit of such
entities either in the Trust Act, 1882 or the Societies Registration Act, 1860 therefore the Council has approved the enclosed formats of auditors reports as applicable, for use in
this respect. Members are advised to follow the following formats, whichever is relevant, according to the applicable nancial reporting framework, while reporting on the
nancial statements of such entities. The commonly used nancial reporting frameworks are as follows: a) preparation of nancial statements in accordance with the
requirements of the approved accounting standards as applicable in Pakistan (i.e. the International Financial Reporting Standards); and b) preparation of statements in
accordance with another comprehensive basis of accounting such as: i) Receipts and disbursements basis of accounting under the receipts and disbursements basis of
accounting, revenue is recognised when received rather than when earned, and expenses are recognised when payments are made rather than when incurred. ii) Receipts and
expenditure basis where a receipt and expenditure account is prepared
17 AUDITING ATR 17(Revised-2012) under the receipts and expenditure basis of accounting, revenue is recognised when received rather than when earned, and expenses are
recognised when incurred i.e. on an accrual basis. iii) Receipts and expenditure basis where a balance sheet is prepared under the receipts and expenditure basis of accounting,
revenue is recognised when received rather than when earned, and expenses are recognised when incurred i.e. on an accrual basis. Independent auditors report to the trustees
/ board of governors / management committee (under the nancial reporting framework as in (a) above) We have audited the annexed balance sheet of the as at and the related
income and expenditure account and cash ow statement together with the notes forming part thereof (here-in-after referred to as the nancial statements for the months
period ended / year then ended). It is the responsibility of the trustees / board of governors / management committee (or other as appropriate) to establish and maintain a
system of internal control, and prepare and present the nancial statements in conformity with the approved accounting standards as applicable in Pakistan. Our responsibility
is to express an opinion on these nancial statements based on our audit. We conducted our audit in accordance with the auditing standards as applicable in Pakistan. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether the nancial statements are free of material misstatement. An audit
includes examining on a test basis, evidence supporting the amounts and disclosures in the nancial statements. An audit also includes assessing the accounting policies used
and signi cant estimates made by the management, as well as, evaluating the overall presentation of the nancial statements. We believe that our audit provides a reasonable
basis for our opinion.
18 AUDITING ATR 17(Revised-2012) In our opinion the nancial statements present fairly in all material respects the nancial position of the as at and of its surplus/de cit and
cash ows for the year/ months period then ended in accordance with the approved accounting standards as applicable in Pakistan. Independent auditors report to the trustees
/ board of governors / management committee (under the nancial reporting framework as in (b) (i) and (ii) above) We have audited the annexed receipts and disbursements
account / receipts and expenditure account of the as at.. together with the notes forming part thereof (here-in-after referred to as the statement for the period ended / year
then ended). It is the responsibility of the trustees / board of governors / management committee (or other as appropriate) to establish and maintain a system of internal
control, and prepare and present the statement in conformity with the cash receipts and disbursements / cash receipts and expenditure incurred basis as described in note X to
the statement. Our responsibility is to express an opinion on these statements based on our audit. We conducted our audit in accordance with the auditing standards as
applicable in Pakistan. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the statement is free of material
misstatement. An audit includes examining on a test basis, evidence supporting the amounts and disclosures in the statement. An audit also includes assessing the accounting
policies used and signi cant estimates made by the management, as well as evaluating the overall presentation of the statement. We believe that our audit provides a
reasonable basis for our opinion. As described in note X, the statement has been prepared on the (cash receipts and disbursements basis / cash receipts and expenditure basis)
of accounting, which is a comprehensive basis of accounting other than the generally accepted accounting principles. In our opinion the statement presents fairly, in all material
respects, the cash receipts and disbursement/cash receipts and expenditure of the for the year ended on the basis of accounting as described in note X to the statement.
19 AUDITING ATR 17(Revised-2012) Independent auditors report to the trustees / board of governors / management committee (under the nancial reporting framework as in
(b) (iii) above) We have audited the annexed balance sheet of the as at.. and the related income and expenditure account and cash ow statement together with the notes
forming part thereof (here-in-after referred to as the nancial statements), for the period ended / year then ended). It is the responsibility of the trustees / board of governors /
management committee (or other as appropriate) to establish and maintain a system of internal control, and prepare and present the nancial statements in conformity with
the cash receipts and expenditure incurred basis of preparation as described in note X to the annexed nancial statements. Our responsibility is to express an opinion on these
nancial statements based on our audit. We conducted our audit in accordance with the auditing standards as applicable in Pakistan. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the nancial statements are free of material misstatement. An audit includes examining on a test basis,
evidence supporting the amounts and disclosures in the nancial statements. An audit also includes assessing the accounting policies used and signi cant estimates made by
the management, as well as evaluating the overall presentation of the nancial statements. We believe that our audit provides a reasonable basis for our opinion. As described
in note X, the nancial statements have been prepared on the cash receipts and expenditure basis of accounting, which is a comprehensive basis of accounting other than the
generally accepted accounting principles. In our opinion the nancial statements present fairly, in all material respects, the cash receipts and expenditure of the for the year
ended on the basis of accounting as described in note X to the statements. This revised ATR 17 (2012) supersedes the requirements as contained in revised ATR 17 (2004) and is
applicable for audits of nancial statement/statements for periods beginning on or after July 1, However, earlier application is encouraged. (230 th Meeting of the Council
December 17, 2011)
20 The ATR-17 before this revision reads as under: AUDITING ATR 17(Revised-2004) AUDITORS REPORT TO THE TRUSTEES / BOARD OF GOVERNORS / MANAGEMENT
COMMITTEE The Issue What should be the format of the auditors report in case of audit of Societies, NGOs & Charity Organizations? Technical Advisory Committee
Recommendations As there is no standard format of auditors report and also there is no provision for maintenance of accounts and audit of these societies either in the Trust
Act, 1882 or Societies Registration Act, 1860 the Council has approved the enclosed format of auditors report. Members are advised to follow the following formats whichever is
applicable while reporting on the nancial statements of such organizations: - AUDITORS REPORT TO THE 1 TRUSTEES / BOARD OF GOVERNORS / MANAGEMENT COMMITTEE
(ACCRUAL BASIS OF ACCOUNTING) We have audited the annexed balance sheet of the as at and the related income and expenditure account and cash ow statement together
with the notes forming part thereof (here-in-after referred to as the nancial statements for the year then ended). It is the responsibility of the trustees / board of governors /
management committee to establish and maintain a system of internal control, and prepare and present the nancial statements in conformity with the approved accounting
standards as applicable in Pakistan. Our responsibility is to express an opinion on these nancial statements based on our audit. We conducted our audit in accordance with
generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the nancial statements are
free of material misstatement. An audit includes examining on a test basis, evidence supporting the amounts and disclosures in the nancial statements. An audit also includes
assessing the accounting policies used and signi cant estimates made by management, as well as evaluating the overall presentation of the nancial statements. We believe that
our audit provides a reasonable basis for our opinion. In our opinion the nancial statements present fairly in all material respects the nancial position of the as at and of its
surplus/de cit and cash ow for the year then ended in accordance with the approved accounting standards as applicable in Pakistan. Date Place Signature [Name(s) of
Auditors] Note: 1. Select wherever is appropriate.
21 AUDITING ATR-17 (Revised-2004) AUDITORS REPORT TO THE 1 TRUSTEES / BOARD OF GOVERNORS / MANAGEMENT COMMITTEE (OTHER THAN ACCRUAL BASIS OF
ACCOUNTING) We have audited the annexed the receipt and disbursement account / receipt and expenditure account of the as at.. together with the notes forming part thereof
(here-in-after referred to as the statement(s) for the year then ended). It is the responsibility of the trustees / board of governors / management committee to establish and
maintain a system of internal control, and prepare and present the statement(s) in conformity with the cash receipt and disbursement / cash receipt and expenditure incurred
basis as described in Note X to the accounts. Our responsibility is to express an opinion on these statements based on our audit. We conducted our audit in accordance with
generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the statements are free of
material misstatement. An audit includes examining on a test basis, evidence supporting the amounts and disclosures in the statements. An audit also includes assessing the
accounting policies used and signi cant estimates made by management, as well as evaluating the overall presentation of the statements. We believe that our audit provides a
reasonable basis for our opinion. As described in Note X, the statement(s) have been prepared on the (cash receipts and disbursements basis / cash receipt and expenditure
basis, etc.) of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. In our opinion the statement(s) present(s) fairly, in
all material respect(s), the cash receipt and disbursement or cash receipt and expenditure, etc. of the for the year ended on the basis of accounting described in Note X to the
statement. Date Place. Signature [Name(s) of Auditors] Note: 1. Select wherever is appropriate. (163 rd meeting of the Council held on April and May 14,2004)
22 AUDITING ATR 18(Revised-2012) BANK REPORTS FOR AUDIT PURPOSES 1.0 The Issue 1.1 To seek standardisation of auditing practice when approaching banks for
information required for audit purposes. 2.0 Explanation 2.1 This release deals with request by auditors to bankers of the client for con rmation of balances and providing other
information and prescribing a standard letter of request. 2.2 The practice of obtaining independent con rmations or reports from banks is essential for the proper discharge of
auditors' responsibilities. Bank reports assist auditors to verify existence of liabilities and the existence, ownership and proper custody of assets; they also provide other
information relevant to the audit of nancial statements. 3.0 Technical Committee Recommendation 3.1 The Committee recommends the following standard format for the
letter of request to be sent to banks and also the appropriate guidance in this regard to be used by the auditors while verifying the bank balances. Standard Letter of Request
3.2 The information which is usually required from banks and nancial institutions for audit purposes is substantially the same for most audits and can be obtained in a
standard letter of request which would facilitate a prompt response from banks and nancial institutions. The use of such a letter, designed to cover all normal banking activities
and to facilitate extraction of information from banking records should enable prompt response to these requests. It should also enable auditors to make further enquiries from
banks if the replies received require a clari cation.
23 AUDITING ATR 18(Revised-2012) 3.3 This technical release, therefore, requires auditors to adopt the practice of requesting information from banks and nancial institutions
in the form of a standard letter as set out in Appendix-I. It also requires that the standard letter of request should be used in accordance with the procedures laid down in
paragraph 5 below. Appendix-II to this release sets out explanations of items that are incorporated in, or speci cally excluded from, the standard letter. It is stressed that this
standard letter is for audit purposes only. 4.0 Authority to Disclose Banks and nancial institutions will require explicit written authority of their customers to disclose
information requested by auditors. For the sake of convenience, it is proposed that the authority should be evidenced by the customer's counter signature on the standard letter
of request. In the case of joint accounts, the authority must be given in the standard letter of request by all parties to the account. In the case of security lodged by a third party,
its authority for disclosure will also have to be obtained and produced to the bank. 5.0 Procedures 5.1 The following procedures should be adopted by the auditors in connection
with the standard letter of request for a bank report: a) The standard letter as set out in Appendix-I to this release should be sent on each occasion by the auditor on his own
letterhead to the Manager of each branch of a bank with which it is known that the client holds an account or has dealt with since the end of the previous accounting period. b)
The client's authority to permit disclosure should be obtained on the standard letter of request itself before the letter is sent out. c) The standard letter of request should
preferably reach the branch manager on or before the date of the client's nancial year/period end.
24 AUDITING ATR 18(Revised-2012) d) The dates to be entered on the standard letter are normally the closing dates of: i) The client's accounting reference period for which the
report is requested; and ii) the client's previous accounting reference period for which full bank report was compiled. If, exceptionally, audited nancial statements are produced
other than for an accounting reference period, alternative dates should be substituted. e) In reviewing the bank's reply, it is important for auditors to check that the bank has
answered all questions in full. f) It will be necessary to obtain con rmation as to the authenticity of any letter not received directly from the bank branch concerned and of any
letter received from a bank without a request having previously been made. It is essential that in both cases, the auditors obtain con rmation from the branch concerned that
the report has been prepared in compliance with the terms of the standard letter. g) If no reply is received from a bank within two weeks after the original request was made or
two weeks after the closing of the year whichever is earlier, the auditor should send a "First Reminder" so marked on the standard letter of request. h) After the expiry of a
further period of one week from the date of sending out the "First Reminder", if no reply is received, the auditor may consider sending a "Second Reminder" so marked on the
standard letter of request if deemed appropriate by him. 5.2 The Standard letter should be used in its complete form for all audit requests and in accordance with the above
procedures in respect of nancial statements for the relevant period and should not be altered to reduce the minimum contents prescribed. In certain circumstances,
supplementary requests for additional information may be required for audit purposes. The letter containing such supplementary requests should be submitted to the bank, as
far as possible, at the same time as the standard letter.
25 AUDITING ATR 18(Revised-2012) 5.3 The auditor should require the banks to send responses to the con rmations, directly to the auditor address. 5.4 If the responses by
bank to the con rmations sent to them are received via or facsimile, a telephone call shall be made to verify these responses. Documentation of the telephone call should,
depending on the circumstances, ordinarily indicate: the name of the person spoken with; the name of the person who completed the con rmation; that such person was
authorised and knowledgeable to respond; that there were no changes to the con rmations since the date they were provided electronically/via facsimile; veri cation of certain
key client-speci c information contained in the response; and conclusion that the source and contents of the response were veri ed without exception and that the response
was received from an authorised individual. This revised ATR 18 (2012) supersedes the requirement as contained in ATR 18 and is applicable for audits of nancial
statement/statements for periods beginning on or after July 1, However, earlier application is encouraged. (230 th meeting of the Council held on December 17, 2011)
26 AUDITING ATR 18(Revised-2012) APPENDIX-I The Manager Dear Sir, (Bank) (Branch) (Clients's Name) STANDARD REQUEST FOR BANK REPORT FOR AUDIT PURPOSES In
accordance with your above-named customer's instructions given hereon, please send DIRECT to us at the above address, as auditors of your customer, the following
information relating to their a airs at your branch as at the close of business on and, in the case of items 2, 4 and 12 during the period since the end of the previous accounting
period. Please state against each item any factors which may limit the completeness of your reply; if there is nothing to report, state 'None'. It is understood that any replies
given are in strict con dence, for the purposes of audit. Information Requested BANK ACCOUNTS (1) Full titles of all accounts together with the account numbers and balances
therein, including NIL balances: (a) where your customer's name is the sole name in the title; (b) where your customer's name is joined with that of other parties; (c) where the
account is in a trade name.
27 AUDITING ATR 18(Revised-2012) NOTES (i) Where the amount is subject to any restriction (e.g. a garnishee order or arrestment) or exchange control considerations (e.g.
'blocked account') information regarding nature and extent of the restriction should be stated. (ii) where the authority upon which you are providing this information does not
cover any amounts held jointly with other parties, please refer to your customer in order to obtain the requisite authority of the other parties with a copy to us. (2) Full titles and
dates of closure of all accounts closed during the period. (3) The separate amounts accrued but not charged or credited as at the above date, of (a) markup/interest; and (b)
provisional charges (including commitment fees) (4) The amount of markup/interest charged during the period if not speci ed separately in the customer's statement of
account. (5) Particulars (i.e. date, type of document and accounts covered) of any written acknowledgement of set-o , either by speci c letter of set-o , or incorporated in some
other document or security. FACILITIES (6) Details of leasing facilities, loans, overdrafts, cash credit facilities (including standby facilities), and associated guarantees / indemnities
specifying agreed limits, unused facilities, markup/interest terms, overdue rentals / installments and in the case of term loans, date for repayment or review. SECURITIES (7) (a) In
respect of facilities, contingent liabilities and derivatives and commodity trading, please give:
28 AUDITING ATR 18(Revised-2012) CUSTODIES (i) Details of any security formally charged in favour of the bank, including the date and type of charge, (e.g. pledge,
hypothecation etc.) (ii) Particulars of any undertaking to assign any assets to the bank. If a security is limited to any borrowing, or if there is a prior, pari passu or subordinate
charge, please indicate. (iii) Whether the security supports facilities granted by the bank to the customer or to another party. (iv) For any arrangements for set o of balances or
compensating balances e.g. back to back loans, give particulars of any acknowledgement of set o (i.e. date, type of document and accounts covered). (b) Investments, bills of
exchange, documents of title or other assets held but not charged. Please give details. (8) Nature, currency, amount and extent of any facilities limits and details of period of
availability of agreed facility of all contingent liabilities, viz:- (a) Total of bills discounted with recourse to the customer or any subsidiary or related party of the customer; (b)
Details of any guarantees, comfort letters, letter of undertakings, bonds, endorsements or indemnities given to you by the customer in favour of third parties (separately
specifying any such items in favour of any subsidiary or related party of the customer); (c) Details of any guarantees, bonds or indemnities given by you, on your customer's
behalf, stating where there is recourse to your customer and/or to its holding, parent or any other company within the group;
29 AUDITING ATR 18(Revised-2012) (d) Total of acceptances; (e) Total of outstanding liabilities under documentary credits; (f) Others (please give details). ASSETS (9) Details
specifying the nature, amount and maturity date of the assets covered under Islamic mode of nance (e.g. morabaha, musharika, modaraba etc.) or any other mode of nance
including leasing:- (a) Asset repurchase agreement; (b) Asset resale agreement; (c) Options outstanding at the relevant date. DERIVATIVES AND COMMODITY TRADING (10)
Details of all outstanding contracts specifying the number, deal date, maturity or value date, price at which the deal was transacted and currency of the contract bought and sold
for:- (a) Total of foreign exchange contracts; (b) Bullions; (c) Securities; (d) Others (11) Information in respect of any letter of comfort obtained by the bank from the parent or any
other associated concern of the company. ADDITIONAL BANKING RELATIONSHIPS (12) A list of other banks, or branches of your bank, where you are aware that a relationship
has been established during the period.
30 AUDITING ATR 18(Revised-2012) (13) OTHER INFORMATION Yours faithfully, DISCLOSURE AUTHORISED For and on behalf of (CUSTOMER'S NAME) Signed in accordance with
the terms and conditions for the conduct of the customer's bank account.
31 AUDITING ATR 18(Revised-2012) APPENDIX-II NOTES ON THE STANDARD LETTER (This Appendix contains explanations of item numbers referred to in the Standard letter) (1)
BANK ACCOUNTS: The phrase 'all accounts' includes details of all current, deposit loan and foreign currency accounts and other advances or facilities, money held on deposit
receipt and account numbers. (4) ANALYSIS OF CHARGES: The details of the rate of markup/interest applicable to any markup/interest-bearing account shall be required. (5)
Auditors will need to have an understanding of the principles governing set-o , but it should not normally be necessary to make enquiries beyond the question as put in the
standard letter. Details should be available from the relevant documents. A right to set-o may exist even when there are no written arrangements. (7) CUSTOMER'S ASSETS: a)
Security includes details of charge, mortgage or other claims or security or security registered (e.g. debenture, memorandum of deposit); assets charged and where appropriate
cross reference to facility speci cally secured. b) Assets include bonds, stock and share certi cates, investments, bearer or other securities; title deeds relating to freehold,
leasehold or other property; bills of exchange or other negotiable instruments receivable (other than cheques); deposit receipts (as distinct from any account represented by the
deposit receipt); the names of persons who are able to obtain release of the assets should be ascertained from the customer and are usually covered by the bank mandate.
32 AUDITING ATR 18(Revised-2012) c) Lien: Auditors should be aware that any assets held by the bank other than those speci cally charged, may be subject to some form of
banker's lien, although this may only operate under particular conditions. It should be necessary to enquire only in exceptional circumstances. d) Bearer securities: detailed
enquiries on bearer securities should be made of the bank only when evidence cannot be obtained from the customer or his banking records. (8) CONTINGENT LIABILITIES: The
liabilities under indemnities/ guarantees given in respect of shipping documents relating to imports do not have an expiry date. From time to time the banks take a view on old
liabilities and remove some of them from their records. Certain of these old liabilities may not therefore be shown in the gure quoted by the bank, but it cannot be guaranteed
that no claim will be incurred subsequently. (13) OTHER INFORMATION: Banks are often asked for introductions to other branches or banks for the purpose of establishing new
sources of nance. The provision of any available information relating to introductions or new accounts will assist auditors to satisfy themselves that they have information
about all of their client's banking relationship.
33 AUDITING ATR 18(Revised-2012) SUGGESTED FORMAT OF LETTER FOR DEBTOR'S CONFIRMATION BY DIRECT COMMUNICATION Dear Sir, (TO BE TYPED ON CLIENT'S
LETTERHEAD) DEBTOR'S NAME AND ADDRESS As part of their normal audit procedures, we have been requested by our auditors of to ask you to con rm direct to them your
indebtedness to us of Rs. as at. If the amount is in agreement with your records, please sign in the space provided below and return this letter directly to our auditors. If the
amount is not in agreement with your records please notify our auditors directly of the amount shown by your records and, if possible, send them full particulars of the
di erence. For your reply to be of assistance to our auditors please give this request your early attention. *We enclose a prepaid envelope for your convenience. Please do not
send remittances to the auditors along with the con rmation. Yours faithfully, CLIENT'S AUTHORISED SIGNATORY NO: PLEASE DO NOT DETACH (CLIENT'S NAME) DEBTOR'S
NAME: The amount shown above of Rs. due from us *is/ [is not] in agreement with our records at. *The details of discrepancies are annexed. Authorized Signature & Stamp Title
of Position Delete as appropriate (stamped self-addressed return envelope by the auditor's should be enclosed)
34 AUDITING ATR 18(Revised-2012) SUGGESTIONS FOR IMPROVING THE RATE OF FEEDBACK FOR DEBTORS' CONFIRMATIONS The e ciency of the audit procedure of debtor's
con rmation through direct communication is in uenced by both the willingness and ability of debtor to respond accurately to the information presented on the letter of
con rmation. Improving con rmation feedback rate may reduce the extent of other audit procedures that the auditor may have planned to undertake. Some suggestions for
improving the rate of feedback are as follows:- (a) Preliminary noti cation The use of a brief letter, post card, or telephone call by the client immediately before posting the letter
generally tends to increase responses as the debtor is less likely to ignore the letter having been previously noti ed. (b) Request for information that the debtor is able to
con rm The con rmation request should include all the relevant information required for a response by the debtor. (c) Use clear wording The con rmation request should avoid
technical jargon and should be written in simple language to facilitate an early and e ective reply (including Urdu or vernacular, where considered necessary). (d) Set deadlines
The con rmation should state deadlines e.g. REPLY REQUESTED WITHIN 5 DAYS. (e) Provide return envelopes Return envelopes that have the rm's name and address printed in
bold are likely to draw attention to con rmations and are likely to encourage debtors to respond early.
35 AUDITING ATR 18(Revised-2012) (f) Provide prepaid postage To facilitate responses, auditors normally include a stamped self-addressed return envelope along with each
con rmation. (g) Send follow-up reminders/second requests Sending reminders/second request soon after sending the initial letter are likely to increase feedback rates.
36 The ATR-18 before this revision reads as under: AUDITING ATR 18 BANK REPORTS FOR AUDIT PURPOSES 1.0 THE ISSUE 1.1 To seek standardization of auditing practice
when approaching banks for audit information. 2.0 EXPLANATION 2.1 This release deals with request by auditors to client's bankers for con rmation of balances and other
information and prescribing a standard letter of request. 2.2 The practice of obtaining independent con rmations or reports from banks is essential to the proper discharge of
auditors responsibilities. Bank reports assist auditors to verify existence of liabilities and the existence, ownership and proper custody of assets; they also provide other
information relevant to the audit of accounts. 3.0 TECHNICAL COMMITTEE RECOMMENDATION 3.1 The Committee suggests the following standard format for the letter of
request for bank con rmation and also the appropriate guidance in this regard to be used by the auditors while verifying the bank balances. STANDARD LETTER OF REQUEST 3.2
The information which is usually required from banks and nancial institutions for audit purposes is substantially the same for most audits and can be obtained in a standard
letter of request which would facilitate prompt response from banks and nancial institutions. The use of such letter, designed to cover all normal banking activities and to
facilitate extraction of information from banking records should enable prompt response to these requests. It should also enable auditors to make further enquiries from banks
if the replies received call for further clari cation. 3.3 This technical release, therefore, requires auditors to adopt the practice of requesting information from banks and nancial
institutions in the form of standard letter set out in Appendix-I. It also requires that the standard letter of request should be used in accordance with the procedures laid down in
paragraph 5 below. Appendix-II to this release sets out explanations of items that are incorporated in, or speci cally excluded from, the standard letter. It is stressed that this
standard letter is for audit purposes only. 4.0 AUTHORITY TO DISCLOSE Banks and nancial institutions will require explicit written authority of their customers to disclose
information requested by auditors. For convenience sake, it has been decided that the authority shall be evidenced by the customer's counter signature on the standard letter of
request. In the case of joint accounts, the authority must be given in the standard letter of request by all parties to the account. In the case of security lodged by third party, its
authority for disclosure will also have to be obtained and produced to the bank.
37 AUDITING ATR PROCEDURES 5.1 The following procedures should be adopted by the auditors in connection with the standard letter of request for bank report: a) The
standard letter set out in Appendix-I to this release should be sent on each occasion by the auditor on his own letterhead to the Manager of each bank branch with which it is
known that the client holds an account or has dealt since the end of the previous accounting period. b) The client's authority to permit disclosure should be obtained on the
standard letter of request itself before the letter is sent out. c) The standard letter of request should preferably reach the branch manager on or before the date of the client's
nancial year-end. d) The dates to be entered on the standard letter are normally the closing dates of: i) the client's accounting reference period for which the report is
requested; and ii) the client's previous accounting reference period for which full bank report was compiled. If, exceptionally, audited nancial statements are produced other
than for an accounting reference period, alternative dates should be substituted. e) In reviewing the bank's reply, it is important for auditors to check that bank has answered all
questions in full. f) It will be necessary to obtain con rmation as to the authenticity of any letter not received directly from the bank branch concerned and of any letter received
from a bank without a request having previously been made. It is essential that in both cases, the auditors obtain con rmation from the branch concerned that the report has
been prepared in compliance with the terms of the standard letter. g) If no reply is received from the banks within two weeks after the original request was made or two weeks
after the closing of the year which ever is earlier, the auditor should send a "First Reminder" so marked on the standard letter of request. h) After the expiry of a further period
of one week from the date of sending out the "First Reminder", if no reply is received, the auditor may consider sending a "Second Reminder" so marked on the standard letter
of request if deemed appropriate by him. 5.2 The Standard letter should be used in its complete form for all audit requests and in accordance with the above procedures in
respect of nancial statements for the relevant period and should not be altered to reduce the minimum contents prescribed. In certain circumstances, supplementary requests
for additional information may be required for audit purposes. The letter containing such supplementary requests should be submitted to the bank, as far as possible, at the
same time as the standard letter. (179 th meeting of the Council held on March 7, 2006)
38 AUDITING ATR 18 APPENDIX-I The Manager Dear Sir, (Bank) (Branch) (Clients's Name) STANDARD REQUEST FOR BANK REPORT FOR AUDIT PURPOSES In accordance with
your above-named customer's instructions given hereon, please send DIRECT to us at the above address, as auditors of your customer, the following information relating to
their a airs at your branch as at the close of business on and, in the case of items 2,4 and 12 during the period since the end of the previous accounting period. Please state
against each item any factors which may limit the completeness of your reply; if there is nothing to report, state 'None'. It is understood that any replies given are in strict
con dence, for the purposes of audit. Information Requested Response BANK ACCOUNTS (1) Full titles of all accounts together with the account numbers and balances therein,
including NIL balances: (a) (b) (c) where your customer's name is the sole name in the title; where your customer's name is joined with that of other parties; where the account is
in a trade name. NOTES (i) (ii) Where the amount is subject to any restriction (e.g. a garnishee order or arrestment) or exchange control considerations (e.g. 'blocked account')
information regarding nature and extent of the restriction should be stated. where the authority upon which you are providing this information does not cover any amounts
held jointly with other parties, please refer to your customer in order to obtain the requisite authority of the other parties with a copy to us. (2) Full titles and dates of closure of
all accounts closed during the period.
39 AUDITING ATR 18 Information Requested Response (3) The separate amounts accrued but not charged or credited as at the above date, of (a) (b) markup/interest; and
provisional charges (including commitment fees) (4) The amount of markup/interest charged during the period if not speci ed separately in the customer's statement of
account. (5) Particulars (i.e. date, type of document and accounts covered) of any written acknowledgement of set-o , either by speci c letter of set-o , or incorporated in some
other document or security. FACILITIES (6) Details of leasing facilities, loans, overdrafts, cash credit facilities (including standby facilities), and associated guarantees / indemnities
specifying agreed limits, unused facilities, markup/interest terms, over due rentals / installments and in the case of term loans, date for repayment or review. SECURITIES (7) (a)
In respect of facilities, contingent liabilities and derivatives and commodity trading, please give: (i) Information Requested details of any security formally charged in favour of the
bank, including the date and type of charge, (e.g. pledge, hypothecation etc.) (ii) particulars of any undertaking to assign any assets to the bank. If a security is limited to any
borrowing, or if there is a prior, pari passu or subordinate charge, please indicate. (iii) (iv) Whether the security supports facilities granted by the bank to the customer or to
another party. For any arrangements for set o of balances or compensating balances e.g. back to back loans, give particulars of any acknowledgement of set o (i.e. date, type
of document and accounts covered).
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