AZMI ISMAIL & CO. CHARTERED ACCOUNTANTS AUDIT DEPARTMENT NOTICE Date Time Venue Re AGENDA 10.30 p.

m 11.00 a.m 11.30 p.m 12.30 p.m BY Shima 28.03.2011

: : : :

25.03.2011 10.30 a.m to 12.30 p.m Meeting Room In house training scope

Welcome note Current meeting topic discussion,status queue jobs Dicipline issue and other matters Adjourned

AZMI ISMAIL & CO. CHARTERED ACCOUNTANTS AUDIT DEPARTMENT

Date Time Venue Re

: : : :

25.03.2011 10.30 am to 12.30 pm Meeting Room Audit status and other matters

ATTENDANCE 1 Puan Hazlina 2 Puan Norasni 3 En Isma (EL) 4 En Mohd Shamsul 5 Cik Kamariah MINUTES 10.30 am -

-chairman

6 7 8

Cik Azizah Cik Fatin Cik Hashimah

Welcome for everybody Shima will prepare minutes meeting

All issued from the last meeting : 1) Formal Clothes : En. Azmi sponsored it and all staff must wear it every Wednesday eventhough do audit at client office 2) Telephone problem : Still not settled and bringing together in this meeting 3) Tidiness of file audit and content of audit: Staff still do same mistake. 11.00 am Pn Hazlina would like to know status of current queue job right now by everyone All job or task given must comply to the due date and at a reasonable time. Please refer attachment 1 Pn Hazlina highlight discipline issue for all audit staff Puan highlight that everybody should not come later than 9.15 am and breakfast time should not later than 9.30 a.m Also Puan highlight regarding EL or MC must inform first to Puan, En Azmi, and other staff through SMS or call. Puan also highlight regarding Tax audit and SPRM. Sometimes LHDN person comes to check General Ledger,Accounting Records, and check the difference with their records. It is important to have proper documentation to prevent client from any problems. Puan also highlights that notes in the auditors report for the Emphasis Matter must be remove from audited report Some advised from Puan, avoid yourself to have many foods and drinks in the table. Puan also mentioned that all the staff must keep the pantry and all place in the office clean. For example, wash the plate , cup and glasses after used it and do not wait the cleaner to do it

MINUTES

11.30am

Puan mentioned about updated audit file. As we know there are two part, current audit and permanent audit file. It's must be separately and lastly it can be differentiate permanent and current audit file.

Since we only have 1 laser printer, staff that want to print needs to queue up. Shima said we need to add 1 more printer at audit department and to have network so that every one in the audit department can print from their own computer and no need to print from other staff computer. Cik Kamariah said it is not efficient to share 1 printer with 2 department Everybody agreed the suggestion to add 1 more laser printer. Telephone for En Isma, Cik Kamariah and Cik Azizah still cannot be used. For them, its hard to communicate with client because they must go to extension 108 and 106.

Puan asking about the audit fund and Cik Azizah as a treasurer said that collection for audit fund is RM 400. Puan suggest that the fund can be used to celebrate audit staff birthday and it will begin with Cik Kamariah birthday on 1 April 2011. The balance will be use to organize family day at Seremban on 1/5/2011. Puan commented about the tidiness of audit file. All file that gave to Puan for review must be tidy It's mean all indexs and supporting document must be in their place. Puan also mentioned eventhough the writing is not beautiful as long it can to be read. Puan also commented about file audit, where other staff not completed their file as well. It's mean for some indexs not completely fulfill with the comment like the finding, solution and conslusion. As requested by the Puan, all the staff must improve their work

12.00pm

For the stationeries Puan suggest that all audit staff must have at least one hard file when do the audit work. Puan continue that it's up to staff to have two file. When you submit your work to Puan, you must also submitted with hard file and after Puan review or after the final just change it to common file.

For the additional knowledge in audit, Puan will purchase some book like Company act, auditing and other that related to our work. It's can help our skills in our field.

Some reminders from Puan. As a team, we must not calculating in the works. We must help each other. For example, if Puan ask you to do opening balance for the Company, just do it even you not audit the Company. As a manager, Puan know if you are busy or not. Cik Kamariah request that we must send a management letter together with draft to client. Management letter is some outstanding mattrers that come in when do a audit work. Then, client must solve it because the report will be final. Puan agree and for the 123 Traveller Sdn. Bhd, Puan requet Shima to do it because client just sent Balance Sheet and Profit and Loss without supporting document

12.30pm -

Before the meeting adjourned, puan ask to minimise our mistake when print the draft. Adjourned Next meeting will be held on second or third weeks every month at 10.30 a.m

CONFIRMED CHAIRPERSON

MINUTES Pn Hazlina Date: 28.3.2011 cc. En Azmi

manent audit file.

ATTACHMENT 1 Name En Isma 1) 2) 3) 4) Global Globe Sdn. Bhd. Sigmabase Sdn. Bhd. Isna Jaya Sdn. Bhd. Euro Access Sdn. Bhd. Jobs in hand (Company name) Year ended (YE)

Cik Kamariah 1) 2) 3) 4) 5) 6) En Shamsul 1) 2) 3) 4) 5) 6) Tenunan Budi Supplies Sdn. Bhd. Tenunan Sutra Sdn. Bhd. World Trade Guang Zhou (M) Sdn. Bhd. E V Oilfield Supply & Services Sdn. Bhd. Mysky Sdn.Bhd. Kalway Group Ramcel Communication Sdn. Bhd. Maruah Teguh Sdn. Bhd. AHS Services Sdn. Bhd. M.Eastern Collection Sdn.Bhd. Badan Pengurusan Setapak Omarhams Sdn. Bhd.

Cik Fatin 1) 2) 3) 4) 5) 6) Hijrah Sepakat Sdn. Bhd. Maha Naluri Sdn. Bhd. Gagasan Inspirasi Sdn. Bhd. KB Sentral Sdn. Bhd. Firasat Jaya Sdn. Bhd. Manacad Sdn. Bhd.

Cik Shima 1)Samamara Sdn.Bhd. 2) Pena Creative Pictures Sdn. Bhd. 3) Maranocorp Industries (M) Sdn. Bhd. 4) Postag Ventures Sdn. Bhd. 5) 123 Traveller Sdn. Bhd. 6) Solartech Sdn. Bhd. 7) Prezedant Sdn. Bhd. 8) Micromatrix Sdn. Bhd. 9) Hyui Sdn. Bhd. 10) Heatfirst Sdn. Bhd. 11) Neptune Asia Sdn. Bhd. 12) Orthoplus Sdn. Bhd.

13) The Vanguards Service Sdn. Bhd.

Puan Norasni 1) 2) 3) 4) 5) CTEL Technologies Sdn. Bhd. Al-Massa Assets Sdn. Bhd. Watercare Industries Sdn. Bhd. Meru Electrical Sdn. Bhd. Neptune Asia (Northern) Sdn. Bhd.

Cik Azizah 1) 2) 3) 3) 4) 5) ADC Services Sdn. Bhd. Ambiotek Sdn. Bhd. ADC Akitek Sdn. Bhd C Tel (M) Sdn. Bhd. Transformstar Sdn. Bhd. Wawasan Cekal Sdn. Bhd.

Status

72,900 18,506 12,025 6,376 5,500 3,732 2,859 2,638 2,474 2,440 2,092 2,057 1,600 1,103 1,081 1,050 600 500 290 200 162 32 140,217
140,217 0

59,500 2,391 6,799 13,348 1,500 3,033 3,207 3,981 8,689 2,545 11 8,231 953 44 6,400 9,102 2,212 1,994 305 134,245
134,245

0 0