Client: Prepared by: Date:
Year end: Reviewed by: Date: Ref:
File no: Date: Updated by Date:
BACKGROUND INFORMATION
Exact name of company ________________________________________________________________
Trading name (if different) ______________________________________________________________
Registered office Main place of business (if different)
______________________________________ ____________________________________
______________________________________ ____________________________________
______________________________________ ____________________________________
Tel No. ___________________________________ Tel No. ________________________________
Fax No.____________________________________ Fax No. ________________________________
Number of business locations ______________________
Registered number _______________________________
Place of registration ______________________________
Date of incorporation _____________________________
VAT registration number __________________________ Return periods _____________________
Year end date ___________________________________
Associated companies Yes / No Specify________________________________
Names of directors/secretary Date of birth Specific responsibilities
Specify the basis and/or documents on which you have determined that this is a bona fide business
operation:
Client: Prepared by: Date:
Year end: Reviewed by: Date: Ref:
File no: Updated by Date:
DETAILS OF PROFESSIONAL ADVISORS
Account signatories
Name Specimen
signature
Bankers
Name ____________________________________ ____________________________________
Address __________________________________ ____________ _________________________
__________________________________ _______________________________________
Telephone _____________________________________ _______ ___________________________________
Fax ______________________________________ ____________ _________________________
Name_____________________________________ ____________ _________________________
Address___________________________________ _____________________________________
___________________________________ _____________________________________
Telephone_________________________________ ______________________________________
Fax ____________________________________ _____________________________________
Solicitor
Name_____________________________________ _____________________________________
Address___________________________________ _____________ _________________________
___________________________________ _____________________________________
Telephone_________________________________ _____ _______________________________
Fax_______________________________________ _____________________________________
Other (specify)
Name____________________________________ ______________________________________
Address__________________________________ ______________________________________
___________________________________ _____________________________________
Telephone_________________________________ ______________________________________
Fax _______________________________________ ___________ ________________________
Client: Prepared by: Date:
Year end: Reviewed by: Date: Ref:
File no: Updated by Date:
REGISTER OF LAWS AND REGULATIONS
Summary of the legal and regulatory framework What procedures ensure compliance? Audit approach
1 Law and regulation governing accounts (e.g.
Companies Act, SEC Act 1993, Banking Co Act
1991, NGO Affairs Bureau’s Act)
2 General business laws and regulations (e. g.
health and safety, HR, employment, hygiene,
planning)
3 Other laws and regulations specific to the client
Reference should be made to specific requirements not a bland statement about say employment legislation.
Sufficient detail should be recorded to enable consideration of the impact of the laws and regulations on the
client’s activities, the relevant assertions and the
disclosures to be made.
Audit Practice Manual
© The Institute of Chartered Accountants of Bangladesh, April 2009 219
Client: Prepared by: Date:
Year end: Reviewed by: Date: Ref:
File no: Updated by Date:
DETAILS OF RELATED PARTIES
Name of related party Nature of relationship Nature of transactions
Audit Practice Manual
© The Institute of Chartered Accountants of Bangladesh, April 2009 220
Client: Prepared by: Date:
Year end: Reviewed by: Date: Ref:
File no: Updated by Date:
SIGNIFICANT ACCOUNTING POLICIES
Area of accounts Accounting policy Assessment of policy including
compliance with BASs
