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    Client Assistance Schedule

    Uploaded by

    sefanit
    The document provides a schedule of information required for an upcoming year-end audit. It requests various financial statements and account details, including trial balances, income and expense accounts, asset and liability accounts, tax details, and other supplemental information. Additional information may be requested during the audit process as needed. The status of the requests is also noted as either completed, waiting on additional information, or not received yet from external parties like banks.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    Client Assistance Schedule

    Uploaded by

    sefanit
    42 views9 pages
    The document provides a schedule of information required for an upcoming year-end audit. It requests various financial statements and account details, including trial balances, income and expense accounts, asset and liability accounts, tax details, and other supplemental information. Additional information may be requested during the audit process as needed. The status of the requests is also noted as either completed, waiting on additional information, or not received yet from external parties like banks.

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    The document provides a schedule of information required for an upcoming year-end audit. It requests various financial statements and account details, including trial balances, income and expense accounts, asset and liability accounts, tax details, and other supplemental information. Additional information may be requested during the audit process as needed. The status of the requests is also noted as either completed, waiting on additional information, or not received yet from external parties like banks.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    42 views9 pages

    Client Assistance Schedule

    Uploaded by

    sefanit
    The document provides a schedule of information required for an upcoming year-end audit. It requests various financial statements and account details, including trial balances, income and expense accounts, asset and liability accounts, tax details, and other supplemental information. Additional information may be requested during the audit process as needed. The status of the requests is also noted as either completed, waiting on additional information, or not received yet from external parties like banks.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 9

    1.

    Inkomoko Entrepreneur
    Development (Rwanda) Ltd
    2. AEC Rwanda Trustee Company
    (Rwanda) Ltd
    3. African Entrepreneurship Collective
    (US)

    Client Assistance Schedule


    Schedule of required information for the Year End Audit

    Account

    GENERAL

    PROFIT OR LOSS

    Interest income

    Interest expense

    Other income

    Expenses

    FINANCIAL POSITION
    ASSETS

    Cash and bank


    Cash and bank

    Investments

    Loans

    Trade and Other receivables

    PPE & Intangible assets

    Inter branch balances /Related party

    LIABILITIES

    Trade and Other Payables

    EQUITY&RESERVES

    Equity
    Share capital
    Other reserves

    Contingencies & commitments


    Contingencies & commitments

    Others

    TAXATION

    NB: This schedule of information requests is not exhaustive. The audit team may request additional information a
    Audit for the Year Ended 31/12/2022

    ion for the Year End Audit

    Requested info

    Complete Mapped trial balance for the period ended 31 December 2022 and 31 December 2021
    Financial statements for the period ended 31 December 2021 that are compliant with IFRS
    BNR Return for December 2022
    Detailed overall analytics at financial statements level
    Management accounts for the period ended December 2022
    A listing of all journal entries (automated and manual) posted to the general ledger during the period ended 31st Decem
    IFRS 9 model as at 31 December 2022

    Detailed interest income for the period under review


    Month on month explanations of interest income movement
    Detailed comparatives from prior year 2021

    Month on month explanation of interest expense movement


    Detailed comparatives from prior year 2021

    Detailed income per category (fees and commissions, foreign exchange, write backs of provisions, other income)
    Month on month explanation of the movement
    Detailed comparatives from prior year 2021

    Detailed expenses per category (Personnel costs, depreciation and amortisation, administration and general expenses, ot
    Month on month explanation of the movement
    Monthly staff payrolls for the period ended 31st December 2022
    A listing of staff employed by Company during the period ended 31st December 2022 (including leavers and joiners)
    Copies of employment contracts / personnel files (BDO to provide sample)
    Monthly RSSB returns and PAYE Returns
    Directors’ remuneration details (if any)
    Analysis of monthly salaries and wages
    Detailed comparatives from prior year 2021

    Listing of all bank accounts held as at 31 December 2022


    List of signatories per account
    Reconciliation between bank statements and cashbook for each bank account as at 31st December 2022
    Supporting documentation for the reconciling items (BDO to provide sample).
    Cash certificates for cash held as at 31 December 2022
    Reconciliations of balances with BNR if Any
    Bank confirmations for all bank accounts

    Complete listing of investments as at 31/12/2022


    Complete listing of investments in equity instruments
    Complete listing of investments in non equity portfolio
    Proof of ownership of the investments (certificates)
    Schedule of impairment of the investments
    Workings of interest receivable

    Listing of loans and advances as at 31/12/2022


    Loans classification as at 31 December 2022
    Loans provisioning schedule as at 31 December 2022
    Shedule of suspended Interest
    Detailed comparatives from prior year 31/12/2021
    Impairment reconciliation
    Detailed listing of loans written off
    Detailed listing of loans written back
    Detailed listing of recoveries

    Detailed trade and other receivables reconciled to the general ledger as at 31st December 2022
    A list of prepayments reconciled to the general ledger as at 31st December 2022
    Ageing report trade receivables as at 31st December 2022
    receivables schedules per category
    Reconciliations as at 31 December 2022

    Updated assets register


    Fixed assets movement schedule
    Additions and disposals during the period
    Schedule of repairs and maintainance of Property, plant and equipment and software
    Lease schedule showing leased assets (if any), period of lease, and copies of lease agreements
    IFRS 16 Schedule

    A listing of related party companies as at 31st December 2022


    A listing of related party transactions during the period ended 31st December 2022
    Service level and loan agreements with related party companies existing as at 31st December 2022 (if any)
    Documented Transfer Pricing
    Reconciliation of related party balances as at 31st December 2022

    Detailed creditors ledger reconciled to the general ledger as at 31st December 2022
    Ageing schedule of creditors as at 31st December 2022
    Analysis and reconciliation of sundry and other creditors and accruals as at 31st December 2022

    Board and management meeting minutes for the period ended 31st December 2022 (if any)
    Register of directors, secretary, directors’ interests etc.
    Statetement of Changes in Equity
    Details of any movement during the period (if any)
    Details of any movement during the period (if any)

    Details of capital commitments as at 31st December 2022


    Details of contingencies as at 31st December 2022
    Details of outstanding legal cases, claims, issues involving the Company as at 31st December 2022
    Lawyers' confirmations
    Performance analysis ( Actual Versus Planned perfomance and explanation for the movements)
    New loans and new disbursements during the period
    Details of loans and advances to employees and directors.
    Analysis on credit concentration and large exposure against BNR requirements (BNR report)
    Exchange rates used as at 31 December 2022
    Detailed listing of off balance sheet items as at 31 December 2022, per category
    Copies of tax returns filed for the period ended 31st December 2022
    Tax workings to support tax returns filed for the period ended 31st December 2022
    Details of correspondences between the Company and RRA during the period ended 31st December 2022
    Copies of VAT returns filed during the period ended 31st December 2022 or RRA TIN number and password for tax returns
    Deferred tax workings and assumptions for the period ended 31st December 2022

    requests is not exhaustive. The audit team may request additional information as deemed necessary during the course of the a
    Request date Status

    17-Jan-23 Waiting for P & C ream to reconcile the payrolls to have the final TB
    17-Jan-23 Waiting for P & C ream to reconcile the payrolls to have the final TB
    17-Jan-23 N/A
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 Completed
    17-Jan-23

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed

    17-Jan-23 Completed
    17-Jan-23 Completed

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 Completed
    17-Jan-23 Completed

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 Not received yet the bank confirmation letter from auditors

    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 Completed

    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 N/A

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 Completed

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 Completed

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed

    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed

    17-Jan-23 N/A
    17-Jan-23 N/A
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 Completed
    17-Jan-23 N/A
    17-Jan-23 N/A

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