Auditing

Custom

Excise duties

Sales tax

Income tax

to ensure that there are no ghost workers

to ensure the casual workers employed are authorized by the supervisor

to ensure the casual workers employed are authorized by the supervisor

to obtain understanding of internal control system

examine the scope of internal auditor’s work

examine the system of supervising review and documentation of internal auditor’s work

adequacy of related audit programme

all of the above

Freehold land

Plant and machinery

Leasehold property

Motor vehicles

Qualified opinion

Disclaimer of opinion

Adverse opinion

Unqualified report with ‘an emphasis of matter’ paragraph