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    O The Board of Directors of Everest Power Generation Company LTD

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    TRups Tech
    This audit report summarizes the financial statements of Everest Power Generation Company Ltd. for the year ended 30 June 2018. The auditor conducted the audit according to international standards and verified key financial documents and accounting practices. The audit found that the company's financial statements accurately portrayed its financial position and performance for the period and that expenditures were made for legitimate business purposes. The communication of the audit results is intended solely for the company's board of directors.

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    O The Board of Directors of Everest Power Generation Company LTD

    Uploaded by

    TRups Tech
    27 views1 page
    This audit report summarizes the financial statements of Everest Power Generation Company Ltd. for the year ended 30 June 2018. The auditor conducted the audit according to international standards and verified key financial documents and accounting practices. The audit found that the company's financial statements accurately portrayed its financial position and performance for the period and that expenditures were made for legitimate business purposes. The communication of the audit results is intended solely for the company's board of directors.

    Original Description:

    Management Audit Report To the Board of Directors of Everest Power Generation Company Ltd.

    Original Title

    03. Auditor's Report

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    This audit report summarizes the financial statements of Everest Power Generation Company Ltd. for the year ended 30 June 2018. The auditor conducted the audit according to international standards and verified key financial documents and accounting practices. The audit found that the company's financial statements accurately portrayed its financial position and performance for the period and that expenditures were made for legitimate business purposes. The communication of the audit results is intended solely for the company's board of directors.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    27 views1 page

    O The Board of Directors of Everest Power Generation Company LTD

    Uploaded by

    TRups Tech
    This audit report summarizes the financial statements of Everest Power Generation Company Ltd. for the year ended 30 June 2018. The auditor conducted the audit according to international standards and verified key financial documents and accounting practices. The audit found that the company's financial statements accurately portrayed its financial position and performance for the period and that expenditures were made for legitimate business purposes. The communication of the audit results is intended solely for the company's board of directors.

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    © All Rights Reserved
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    Management Audit Report

    To the Board of Directors of


    Everest Power Generation Company Ltd.
    The assignment has been undertaken according to the International Standard on Related Services
    (ISRS) 4400 Engagements to perform Agreed-upon Procedures regarding financial statements
    (Management Accounts) of Everest Power Generation Company Ltd. (EPGCL), which comprise the
    Statement of Financial Position as at 30 June 2018 and the related Statement of Profit or Loss and
    Other Comprehensive Income, Statement of Changes in Equity and statement of Cash Flows for the
    year then ended, and a summary of significant accounting policies and other explanatory information.
    We report on the financial statements based on agreed-upon procedures and no assurance is
    expressed related to the afore mentioned standards.
    We have performed the engagement in accordance with the International Standard on Related
    Services (ISRS) 4400 Engagements to perform Agreed-upon Procedures. Those standards require us
    to perform procedures to obtain limited assurance as a basis for reporting whether we are aware of
    any material modifications that should be made to the financial statements for them to be in
    accordance with the International Standard on Related Services (ISRS) 4400 Engagements to perform
    Agreed-upon Procedures.
    An audit involves performing procedures to obtain audit evidence about the amounts and disclosures
    in the financial statements. The procedures selected depend on the auditor’s judgment, including the
    assessment of the risks of the material misstatement of the financial statements, whether due to
    fraud or error. In making those risk assessments, the auditor considers internal control relevant to the
    entity’s preparation and fair presentation of the financial statements in order to design audit
    procedures that are appropriate in the circumstances, but not for the purpose of expressing an
    opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the
    appropriateness of accounting policies used and the reasonableness of accounting estimates made by
    management, as well as evaluating the overall presentation of the financial statements.
    The following actions/procedures were performed to assist you in determining the authenticity of the
    matters mentioned below:
    a. We checked the responsibility of the Management for the preparation and fair presentation of
    these financial statements in accordance with International Financial Reporting Standards (IFRS),
    the Companies Act 1994, and other applicable laws and Regulations and for such internal control
    as management determines necessary to enable the preparation of financial statement that are
    free from material misstatement, whether due to fraud or error;
    b. We checked whether proper books of account as required by law have been kept by the
    company;
    c. We checked whether the company’s statement of financial position (balance sheet) and
    Statement of Profit or Loss and Other Comprehensive Income together with notes dealt with by
    the report are in agreement with the books of account and returns; and
    d. We checked whether the expenditure incurred and made were for the purposes of the company
    business.
    This communication is intended solely for the information and use of the company and is not
    intended to be, and should not be, used by anyone other than the specified parties.

    17 January 2019 Aziz Halim Khair Choudhury


    Dhaka. Chartered Accountants

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