Client’s «Client» Prepared by:
Name:
Year/Period «YPEDate» Reviewed
End: by:
CLIENT SERVICE
OBJECTIVES:
To identify the engagement team and determine the scope, nature and extent of
the audit engagement.
SCOPE:
To perform a statutory audit on the financial statements for the period / year
ended «YPEDate».
To perform a review on the financial statements for the period / year ended
«YPEDate».
Others (please specify)
ENGAGEMENT TEAM:
Position Name Years of service Proposed Date
for this client of
Commencement
Audit
engagement:
Audit Partner
Senior Manager
Audit Manager
Audit Senior
In Charge
Other field staff
Tax
engagement:
Tax Partner
Tax Manager
Other
«Auditor» 1
Client’s «Client» Prepared by:
Name:
Year/Period «YPEDate» Reviewed
End: by:
engagement:
Partner
Manager
CLIENT’S NEEDS FOR THE ENGAGEMENT:
Obligations Details
Regulatory 1. Companies Commission of Malaysia
agencies/departments 2. Inland Revenue Board
Holding companies
Societies, associations, etc
Others
DELIVERABLES:
Deliverables Deadline
Draft audited financial
statements
Final audited financial
statements
Signed management letters
CLIENT’S PERSONNEL:
Type Position Name
Key Decision Makers
Key Management Staff
Key Accounting Staff
Other Accounting Staff
«Auditor» 2
Client’s «Client» Prepared by:
Name:
Year/Period «YPEDate» Reviewed
End: by:
CLIENT’S CONTACT:
Main Address «ClientAddress1», «ClientAddress2»,
«ClientAddress3», «ClientAddress4»
Telephone No.
Fax No.
E-mail Address
Home Page
Branches location
Inventories/warehouse
location
Company Secretary
Tax agent
Major bankers
Lawyers on retainer basis
Others (please specify)
AUDIT APPROACH WHERE THERE ARE BRANCHES:
Where there are branches, we are required to determine the extent of our audit
works. Rotation plan to visit all the branches may be adopted. The rotation plan
must be rational and should consider the location and size of the branches. In any
case, all the branches must be visited at least once in every 3-financial years.
Branches Year ___ Year ___ Year ___
AUDIT APPROACH WHERE THERE ARE MULTIPLE INVENTORIES
LOCATIONS:
Where there are multiple inventories locations, we are required to determine the
extent of our audit works. Rotation plan to visit all the inventories locations may be
adopted. Rotation plan must be rational and should consider the location and size
of the inventories locations. In any case, all the inventories locations must be
visited once every 3-financial years.
Inventories Locations Year ___ Year ___ Year ___
«Auditor» 3
Client’s «Client» Prepared by:
Name:
Year/Period «YPEDate» Reviewed
End: by:
CROSS SELLING OPPORTUNITIES:
Details of Opportunities Action To Be Taken Due Date
By
COMMUNICATION OF CLIENT SERVICE PLAN:
In normal circumstances, client service plan will be communicated by partner /
manager to the audit senior or staff in charge before the commencement of the
engagements.
Client Service Plan has been briefed
by:
Name:
To:
Name:
© 2006 by AXP Solutions Sdn. Bhd. All rights reserved.
«Auditor» 4