ࡱ> DF=>?@EF˹mMž/;{,CJFIFC      C  " }!1AQa"q2#BR$3br %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz w!1AQaq"2B #3Rbr $4%&'()*56789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz ?,|(cxMѴKkdu5NFZ2,{ג˾8}6j)oI! sl uhƴSII?>,EWJRmN n7m??_ ]UTWR3 ?*??_ ]UTQR0S8('˾8}6jywWQGa?KLȞ.C?~O5^E9/3 "{<iƨ|qm?xUl? ?*??_ ]UTQR0S8('˾8}6jo~,|X<Rѵ)[gE-V0 {WL>?O^S㧎VNqM9=u^gqw dt,mZX*QhipM5 4Qixm_)oI! ?9Jgp_KHQEJQEQEQEQEQEL>?O^^|\$d08H4^j ['Hk«ॿ|^>$*F/)?4Q^iEPEPEPEPEP^|\$5L>?O^M# O'!?ॿ|^>$* ['Hk~ C~^𢣛]B=/;X=`=\ʌfiSWr$\9xkGL^!'*ip~ſKxr_ע:}= aMs$+9hxZ4tyѦe'#WߏO=~ c\p`_@`| O!úE+Qey h,0>C-qE{Jijյ}GxhO6'5)7'ʢk{"I|rxcvm{rls#P2; ('w8S3,xxYemkezFrL\gE<]ybG//|Ei,{;HB W FMд;x[QC'5#F鸱9Ǜ`09vV\u?i)v/nMln[+UG3L+ԚrQQM]ݷk[?-> xHxm3&3w,P2S_Ǻ pu jr5c#&e,F*8ٻG \9TV[mF,ȼFpʜҾ?Zwk^~`X) ׄ`wG0_ p221G%)APm?^X]Iɸxw7Nycs;Svm)ʹFMI]4?b^1UҼ?:,e5!8rH*~ GH?q P$ll}>~ l~ Ⱦ8MX2MpV,{RA_ߵS/ړvWcFYizoDPB7fIV, *ؚ*jfM+]t~[|̸V,K û^7դ+n\(]com&$f)Y_'_ě xm0- G;e7#`AEO& kxj,E_^ʁ?"%W'Mf#!ql_&+Jo@iYP?)AvEc#<9Ieb⽥{J[q߉ RjIP{E57%̤mBk;L>?O\gNOG :X],Yk !9v0x?|~$ -:9*UjE?U$~Ę8𩇩(m~ O)oI!>ǣx5񿱴aϖ^wż?ॿ|^>$ g+c NHSs> J)^BǓ%9|N.b)vۓK~iS4X ):J$\{'k-w\enzq ^5v"ì v0q c:dz|aUƟugAii$0)_U^q@?tW;٩7w65g;xJ[bBb y⾓?NQ;ٵoݮy `pܐ2zWeMVՏ+'+3lx.4eZ𪰯p)&ޔӕwn5~7><{V_5g6~r0™ %m:S5xS{x̍a+.9>IYݝ٫:o2#s|ka%Qb 58ɨǖ抒Njk|~7i߈nE1ӣ$Ӂs< MC:ztkhZQiRR;::7;$pA?૟u%u˧PdԬ%,dg '/p4*Uiwk=ݤeOygp&{xGbc{[I4|->|!:|YX%ޡ,SÖ-Nɥ[ HodrO?k_'-"^0%m '~ 57,h }=XݼeU8q[_"ߵQ~(c^%-O Ig)0 b' $O3/SQNN|֌U{ZM| /|CE"p7 L>?O_?G ,# 8NPn;5$՟x*iKvkBtFUxjJwZlDxm_)oI! a_rҙ?4Q^iEPEPEPEPEP^|\$5L>?O^M# O'!?ॿ|^>$* ['Hk¨a_rҘp_KHQEJQEQEQEQEQEL>?O^^|\$d08H4^j ['Hk«ۧc|=KFԧVmBpe#:Wó9Ѓ{֟v )OZQ6Qz.ȩdX*Uqc(Ѧu jM4tE{;?7ihgr?yه/>taE{;?7ihgr?ه/Ӈ> $xM_ ucf ?N?64Wó9Ѓ{֟vv/o:ω2 ]8G^B Z?AO;G6a>'taE{;?7ihgr?ه/Ӈ> $xM{?O?sB ZS|C7FfnZA@p9fzס8cTf[n/MW]\J6*5JmI${#.(/ 00DArialLJ 0H\pdf'0dDCalibriJ 0H\pdf'0d" DTimesiJ 0H\pdf'0d0DWingdingsH\pdf'0d@ .  @n?" dd@  @@`` D<<PO "$&(*,.02468:<>@BDFHJLN !#%')+-/13579;=?ACEGIKMO    ,R$˹mMž/;{,C 0 FFFP6Q6@ FlO ʚ;zf8ʚ;<4dddd J 0Ԧ 0g4dddd F3`2r`2Ԧ.ppp@ <4!d!d 60oHԦ 0<4BdBd 60oHԦ 0 i)___PPT12 %0___PPT10 pp?  O  78B d e   fghi\jNCklm`WXnopqr s!t"b#>$;/%&'()*+,-. / 0 1 2 3456789:;<=>?@ABCDE Ps(PK!V[Content_Types].xml (|N0H+8 (8ĪVEBpֻ3iVwbl VLly Ё9!u{yL IuF^k2#z cẽN`0[mb` \!#s,Hё9}~TU 6Ul¼;{-dۡx/ ftΓCR}o v|i@T;\/E_PK! K& _rels/.rels ( 0nS=H^DtiUۛc a)hěBUrdk)Dd gIDr*dS("QlT3Q4b̜'օ9I]e3\0ťQ.D=vtr5aƓI+D#V0;f[e!/PK!tableStyles.xml I0@Ὁwh}-CQ$ +w*!@he/?JXd45ݤ{c@qqi` yߥ?" dd@,|?" dd@   " @ ` n?" dd@   @@``@n?" dd@  @@``PR    @ ` ` p>>#PK!(b[Content_Types].xmln0 EAkP }l} m $_tI$svs^챐KkH$Q -G$oo1# ɩ5 J# \Qg0?0omRo?Y8 Jm i|TX+N3tr@9>?4 ΠMfrAsѺo_p?yjŝ & Xg3PK!*8 _rels/.rels 0DnzЃXmlo0of5OIw AN{cݠv=m 838yG 6U} ShLq`L)d=Ҍ\@.;3, ;$e͂): vq}j:zɥ'k茜(f,ƁXA6\m>PK!1tY%!drs/slideMasters/slideMaster1.xmlZMr0wwh!`cdtXe4,{dzޠGI?;q[hA'={28hY 4$3ݎ0R ,Q ·o =ް%FCԅ3fQӳ8A1 YsJ':M5#ߧUޏ _D0" ~:t--(a۹) #t615 q|FA ^Kz/ eS9$3 B4epjttZ|B .9jQ %AWQ٣ ^PbesEEpA[ ~c8@z%J%0^ANh$d|/=ßC"DyNv Y%NN Y%Nn Y%N,-oau@w}1ch F}SV b$9̶mꅴ R?c9N $ ĝ厘U٪ݱL@cښxJF>ܟb5vFi^9t'+Ҩܖ)Zie(ʤQQ++lX7˘tm11u1KnضTWf-VfYIǺɬ=nm)΋HY.m(Z][.#ݼ+vJV4X?oWVafCV6u|݊HxpSAvScF,lV6\=URq;b{d{ض5Yθčѵ漌UY?{̯|%-_9=Tl|*q&>Sh~dJu*Q\jD Pu| dO̊Kqj PK-!(b[Content_Types].xmlPK-!*8 *_rels/.relsPK-!1tY%!drs/slideMasters/slideMaster1.xmlPK  x (    ^n?(Title Placeholder 1 `}  b Click to edit Master title style!  J  V?&Text Placeholder 2 `  RClick to edit Master text styles Second level Third level Fourth level Fifth level!    R .   \?&Date Placeholder 3"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!|{ drs/shapexml.xmlVmo6>L\ 0 NbIggIC3`_ 2%{c?[3Τjc??,zWe,Izak[xY–|-}/Xq6oRUAM-4(}XەxX9T%qŐw$[)rkT%~g,KfP*"`Eb"RE8Mu" bS+x鰇1ָ'ڗ|4C|Lq^l^ukTsJ.Kt*[ARrl"Y?'jIvިZ4JҕU1cmBC2g"$s[Jk{wN Bu9x(yh\| ]HEa6k&Bs#p]6%m#}O)"kJtDɗsYm{&܊McnXcf~:/#Nh`ES',IPԪl:wwF|ԛ7`e|7 "ίmMsiel%uۦ5_TdRidTܗ\#D \ÎfW$'8R;C+A5OJ%S ]/X*mVΘ֔ԆN_^ߨY8/uW=Eֱ^5pny{7L 4LAJDSO ,u4x6RY|^CPK!6\Jdrs/downrev.xmlDQK0C\1t/\ۦ)IܺoAnr8Sg Axsx/@ĄlpLa`i+:ש±D 626ƹs0:i^2 rԃts~8ғT; S[bR8<E[h}7k?_ԫѰѾ\Bo*M%PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!|{ *drs/shapexml.xmlPK-!6\Jdrs/downrev.xmlPK `R :2___PPT9  Z*     `?*Footer Placeholder 4"ÇPK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK! #}drs/shapexml.xmlUmO0>i ڔ 6Be?84slkC 6M Eپ=K/7kCca_ V >!V`,Rnu?qp1])1qBHg-DZ:hQkz~BM=K~=J9%FԀ k*)g; 0C|FOz 2$`-D:UGO< Tu t]4>ڧ"~ܑoPK!/5 drs/downrev.xmlDN0EH5HB*X6-0ēǑmڔb˫{ur=A8 |f@"7WH, ^֫%.*C$Х4ZǺcGqG5>8J9V@ w^s:smy)@@%s+QoTz(&-fKЫPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-! #}*drs/shapexml.xmlPK-!/5 {drs/downrev.xmlPK|R  :2___PPT9  F   K   l?6Slide Number Placeholder 5"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!:^ drs/shapexml.xmlVQo6~@upmٖ ;F`8QT"5 #;bh@ ;;ñQ ynę”~5g΃.A-s~MavYm6: w*c𸴏J'5j8fjx>lۍ%K6egihʭKm3D;>$FBZw=.7J ` 1m,fFxtic":J$=#cΧ}t c.Y-d6o;Tgi:Ab9;=IoD G:dF=&4 y;iތA9Rx0dpX;Ol^F&,Njǫ[rNsmS9'% U`70P(@*e_QK%TOse ҙU1c||}|s0.DI΁WBMF"#v9x7(y6`ׁh4> .qf"0D "-avOe~B p[1dU#{Jo[mFD&ɗKYLx+.ů-:,1hOgsi8" X^X4 TWS24HG`6,Gzz5]ή?P)q1ձ WΥ- }ɊXr }.l~f,%&8X{VHM U?ɟÒ j`Xc* Ԇo^uߨYU8ֺDGv"ZX'C熊IxCBGɗ5\i6|*?gB]B4K]n6@->/PK!Ojdrs/downrev.xmlDMO0DHkQUUm-%|x٦M=8fFoܠNba>3Xjo{i]*&KFpjMgO%!t)ֱQ%wR69ݠƬ^CG#?u\T#X/͡/vb7Sr+Qoay|VM%PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!:^ *drs/shapexml.xmlPK-!Ojdrs/downrev.xmlPK `R :2___PPT9  \*     ~A??ACCA LOGOPicture 9ACCA LOGOpP<  c $ ? I}OPMy___PPT10Y+D=' = @B + PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!stheme/theme/theme1.xmlYOo6w toc'vuرMniXS@I}úa0l+t&[HJH۰ŇD"|#uƣC"$I۫_y$>h{ I37#һ{HLO&n{Rʊa˫<% ̍Wݘj+1ٻ1 jVN5QRL 4i0`R9]&!fmhH)1,Ly+[Wf%kK旭USih])S^ z}4i6NNfKdnu:f+5 Xo۫ހ,otuo@_k7\E&vhQ/ cv+ߨe9 .b,b>4aEf)c MK3vȗ Cj{2bN߼|޼|v㟎<9~,IX^co^?/_䗟?B%z^<{է- ҘHtn0d$ηbaZ^'XsS3 W:ĵ} xsx\hv+Eni^%3IX\L˸xwq7Mt*݈8b3(( {=Ա|:VdHGN42f>pV9tU?$1Mܣ#<@TT&Nfl)5Pםrvvo Z<'*2:"2>Xܫ.eUzY>_|mcԺwMi26P3FnKӄK؄> uIYd`B$h2#Jr G3\I[챳$rHx`p~(Bsigev-# F4Sn&/Tš p׬ ݭr/\dH裺qR+ h=l0C)V+qki,N*k,a{]GK@d:,AGm\mziÙ.uCYO6OMfsor$5NHT;XF64T,ќM0E)PQ&?&u-.h׬"bGhĦu>pa*~{:mm3,ʷcg1K#[y&[)H $V)Q Ua?SE'p hpM,0ҙP*F hLh^j_C朥aNꀆHP؏T$هdbl$YFDTI\ZG䐰zoPnIV dYBͩdks|l2Rn6 MnBĢ=vYeEļjYJ[A+K[X 6s`p7!?ڊC&aQ}6HH;8`ҤiI[-߬/-0,>eE;ck;ٓ) C cc>jCp|?2%M07+<ҭPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!stheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] : + +PK!B?&EFR\Ǡ~of=t0] r`6*q"5r72wWƾD j6FWWU([' (?UtuvrH>}jlK'M, ^jZˆAs^췔A-5g9X93H 0C*j``%H\KL}ξ瞩& (> a oO#f [O9IW$Q LE*ڇ#7+s6)nUPBρ I~',iNe1;ĕُ1>lV\_f=/RC\čЦ~Må9z\ûx%aJ+̢eQQҳL ܉()M3'O_E̼ =2cFF)6$dku*g 8ZO&8^aJs%f!c(n(ӽHMU.q,XHa1ZR+rU~~]۽8^v9x@l͝>+w0'PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!Uzq!drs/slideLayouts/slideLayout1.xmlPKPK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!"\!drs/slideLayouts/slideLayout1.xmlXMs6wkǑ-k"glN;8H!4Y _߷ (Q]dXk).ÀHř|\_700ɘ %"|&pO=fajm1Lwk9xԏXoEopy9,߯ٯ$**s.m`7iV8>Ȣ> a^h-@,̦+9YG]v[v+d1Ay{0àjcD {_lbsATMFl~~6J{úW'89/*ΠvgYʔaREO& ~{î# H*]QHW Xv**l2d@O&̽FK*bn*~nc2Jl.]g k](a VE@ \QH?}H}y8؝PTP.8pA"6x.Q<x?w@ xq pt xIvtBBt2w˄g {T;1$x'&Pn MC\]s%W%G\\XɡɒhxI&)sIjA;xgw9A ;xC/}Pp$EBѷ:zW_k1Bb; ÀotZLO6&QPK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!"\!drs/slideLayouts/slideLayout1.xmlPK'PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!a !drs/slideLayouts/slideLayout1.xmlW˒8ݧjA}6ЮTdtmOd% \٢ !t qttʷowd[T33PIq}Y=XmJ,y{Q{oZw|_>U|eT`P'(xR~w!p<(xvlD]&OP!Br,jVaAcwd-v0ły)S¢T [n2a1uBZm?jY=h~YUK ?Zdcn-yHܞ>bgX,&ϫI 69`Pj<ѝsg)rl+5S%$##X~CT-kSg!a4Amp&0:I0N?Eǣab{W{HWIVPMemf/f˭a$QBWfJ&ܰ6B37-,#vcϰB\s2 1q2|cA<2#bE^YyuE?A4( Dh>J*ѕuC }ZT)?t@PvxڭigagTm_:KXvz \6s= f͞"M-UN|#m^K*eRlAo{ U!`_>iLƇT盳sTBf+JuWl@^.e0  (ȸx@l"P#ɱK[$dt >G-o +W\#~ǥfiNL$,:䭥r3ߑhdwt*w':%:hJR#=nF){ ߉f;IhzGdr;q4yY>na{ݽ"`(mIꏼ-W(vKs@!D^PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!a !drs/slideLayouts/slideLayout1.xmlPKHpuPK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!aBp!drs/slideLayouts/slideLayout1.xmlRN0#-&x^VjqvClk=x\uFVahb6LYs{,D%hgU{X,zw"Z3略ʡH[܋ዼ0X>F'Fx4A!Rn|9nU R=`?9K4l X˭.C]b `;Tjl~7oYSQx0 O *42z&+ S]d_T\Y?`RXTS_[9*O3_1PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!aBp!drs/slideLayouts/slideLayout1.xmlPK`PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!lі!drs/slideLayouts/slideLayout1.xmlSn0?'s( Rm.Ill%" rJ%%%iC.|,g;z1R/WRծn_,r(ϟ6^ESI0 JyUQ7At-\xE7swZV#tj5~sCKI@Ǧqaa#KѳZjΚQ =ײb`ja1D1lCNxAu"e1̰ EOya5BWm@b(%?٘FN =kT7wX. ^.M&E˹ZL>_TMP;u&,n\=&xAP&ҁF.H}} pQ5~-{A._vqfJ||{7sKLi^&-`=]÷ns_z$UPK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!lі!drs/slideLayouts/slideLayout1.xmlPK2PPK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!>!u@!drs/slideLayouts/slideLayout1.xmlXێ6}/ ؒ ke%zF"ǓDK(:Z~ih.?첔m.%0!C%e|]~z7qXax:{Q8frE=ԉɃ^cʅ{k3n~Ew~x"j^I(~S&Ҕ$Z܀Ee˻Z@CM25j[՟#´pFL &*˹N %N/:_Ϛ[?ҽqkgcV*\yaĔevUGWK!u@!drs/slideLayouts/slideLayout1.xmlPK@NPK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!&q !drs/slideLayouts/slideLayout1.xmlWR0}LAwp.&OfH /\2Ma+E<0IG&[bJR q+ L$20] )Rad:8}6(ckφC̘2CdXL\<0U;V/,h.^b/.ˢSԫKvղcOc> 6YQ39ml56xە S6Z;zQc=lkF7>x'۰lo=݆`۰6l Z7d7U, Vee3~S]X^ͭtGAOY"EJ8߁U,W؃R>+|TWq7+}-W_s|Y_s>Ӹ7cS_ECcCc[9[}1ZUGı*ksB,UPK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!&q !drs/slideLayouts/slideLayout1.xmlPKo0PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!|b !drs/slideLayouts/slideLayout1.xml̗[o '? oSɤuPLk[@d~8jz8N@mغճ${&LjV%o?&:+Z-gV󮴪1hh[Yr++VmIw4᧹TvyN uSe-V<4R bvUwWNQ댴񳏑ܶV/W f,wPӼB Z4ndןMnt1H$NNE4?50c}4s^"l3K-}b/1~TX@[GNI S/[2Or?'ֽL݊;v᥏Goo}L{]$<fC((|AFɆ<-~^ tmZZTT-V!x^ D{Bof Ěw>#\lt+"ؼDHũ~}~l܅ EBs-UWn4̇ FRw~ /)uu '+# > pKwVXN>O~AMI8i6-bBRwAh Z ; =RNz2^VէZ)PBmh B:kHl_ H'@JB 0 q lq{ܳ m~*q1ٰȈgqŃj ;>SJ%;}yb4<ݞ2N{z='/AF޳ɸxFa'>E3'wt$+=8x]⑮W+מ7{.pa]MHo0 PK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!|b !drs/slideLayouts/slideLayout1.xmlPK PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!WfV!drs/slideLayouts/slideLayout1.xmlo '@Ni$}hI+ĬP/w`[&^/w;QE3>>qZJ?Ͼp 8{rԖ^U7/%x-‹Ƣq mQ9Iڍ*&yN7ՈuD*Y͞fzIC {Kٚ%#t男Xihha-BFt@J۵Cqve.ݷKduz^Yj27mVrq| %`HNP.0-UQ?#E>"8J]F3t8Ƈ:S [#=ӆw6ŜYG>D]xd{OL2>&Dϴa  J+qE݄BBÎaXt,CINN%8V* %LACwdMl@`mTEAL*u_6)2@ Tplؿ#LS!P Cߨ u-ԯ͋ */7GO2Sw>zԱ݁}hSе@_"-YE4}5bPK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!WfV!drs/slideLayouts/slideLayout1.xmlPK^PK!M[Content_Types].xml|N0 EHC-jaj; +,Kq:=ig ,?ϵYD&oDzCwO-gkcg$./XQ{jsԈHt䒦AFP0skfx(壓8?.C(ũ{R(Mb˳7{-IF#{_R'dK0FFjr'"&@_'PK!p8ܾ8 _rels/.rels 0Dnz x%ٶ6 (тqLݾQ(NAU ioo'tGHL m^W16 AJMȅ8a22~`Or[;,lij@搛}YMGBh ]pϔ{J Loc!"rPK!я+ !drs/slideLayouts/slideLayout1.xml̖n0/R6IP'H-V iS (rŦgH.w-'=S.<#8ՆTw xTK [}m˄qN4Ro#ޤbo^B1EĚ&hWK^A[xB M+-ch$[%Q"M(/}`j3ZB"n^{Ed;C*7Yg;;q> RKd!3^5ĉ>8Øѽ(͛6%ai dLId(gy<f'I,NveivW]ǬU\sf 9%h)v gK\sF2fq͛ꕘ1Ն)blht9{LԏTџolFh _tB:}(ܾof *9_B *.hqQNbžV)e% 6xW?!*2P8vN#j~;| jAA=vV嚭@tMù}-]sEza 6¸|P~fG$̐"y/ұm"ye8<`"+l[ )=et K)=p~G9itH/Nëa[u8{8/?ķgn/HM9'LIw GPK-!M[Content_Types].xmlPK-!p8ܾ8 ._rels/.relsPK-!я+ !drs/slideLayouts/slideLayout1.xmlPK Office ThemeB  ///(     Hh?Rectangle 2"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!|drs/shapexml.xmlUn7}/ Z8DNe!6ⴀj>S\F\rKrupeAZQ p̙3vCl&GoRhϙt1"De eՙ ?\vZ6LV1 nTxZmqV:ߨ^mԘx8|7hTm5\Ͳ]xZu,d,U > c9sCF0W[dºOUowJ"߈;`P K[o*eZ-$[Sq1q&%kcF̸|#L.Rh_{5#3'# i3X<!-/yp7RٓZ-Vs{\xWV*0m+41<>P%)<"v wV_rC 7et\u˗=x{N㻝ϺPK!drs/downrev.xmlDOK1G!ॴKѲ6- <^L$Aޏގgsn@Wthx{@lwL& \_17OI!G mC.eZn NvbLoxIrL{i@O-Uo.jV{>e6{Pr7Zۛq",Ť-3a)0DR_MPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!|*drs/shapexml.xmlPK-!drs/downrev.xmlPK.R  :2___PPT9  P       Hv?Rectangle 3"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!drs/shapexml.xmlUn6}/ Zd}uUIl ggJb/ʗmQ<$3g.g1b}P m W-__Rl:{oB+pنYUl0J7*|p8oTҿ ZQE8j`<~4f.UPI)"N8Rqx՟uYP}A?ͻG_wLƼ['q\<yfND2&ƥ-+*kZ"Lj{u"OoI 'nznɒk镥W$`{iw#/)馦W޹d—qBGNp.ir9J*CܥG =҇)iUGfz+V1{/kuCT* ʿ))Äw;PK!υڻdrs/downrev.xmlDOK1G!ĵ6-U ekq37%7x-ףʼn|k+ĕ37/79 ID֫ˋ%Ɲ>6"I8q( UK ĉ[4In{)u/-vZ蹥km5nfwvLj<4]VLjQD:}Δ"y /& rPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!*drs/shapexml.xmlPK-!υڻdrs/downrev.xmlPK3 .R :2___PPT9  R      s B ?Rectangle 4     Hv?Rectangle 5"jdPK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!³drs/shapexml.xmlXMo6 x-e;,- 8Zb5P2 g3f,nXijgs9ЗB•/Rl::'򩝄V؆Ie R7*|pثoTZQEԘ^U[yWv5ogb5.K?@7FmBSW܆M0Szu _!g%Nӧ޻Ve"T]x"ʅ+C.锏Kdpc )߀+a耇+qU%p0qaF^GQ`|< C) fl0R$jsT>9SH>AY6fW8Icwu#rq9{nj\0u>}T0ےUM zU!ydkX0a\BUMtA;@U0Z`4B2,50-5Q$G`]UqjmA۲Z|)pj'r9%ȉ q;vot~XN (?!\`V8ԶDdQe#E+0uLZM홿ex& n655Yg v$Qc9s>ip[P'*e$;7j.ã<..0{6|Z~&@rh5I`{5u:|AO5>xȴq}M(2IwFl6_R }OɢS ywJ$zlGKd{Sn' hpH,^gϞ> NqvϻOz~dÿ PK!&drs/downrev.xmlDMK1!ĥ~6-U J?븙.n&koP30xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!(drs/shapexml.xmlUn7}/ Z8*c YQTC˵[sf -z\Μ]kF8P mKW5%_.QJgu.:O7?𱛆N؆iet0R*soUѿ :QEj`4^ ZXyWv枤q3e8_IaUOŕzD̕ЃQLG*b%[vUo0V [lϵQT\{Ӥt7W\j}{n:յ@|tIM. aQSj2FKh 6a ·YrKBrj3 (=p=4Ɯ(W)^a$j1 l/?p7]X)[k. )xquNř]t%)y]8-KOvJ4"4Τ}mLƌi'La12UAe)i32sA=cdIZg(' VȞU@\R*cLZ_qjg-*P`&(Jk[}*JRb+eE 6)<G;]5oozm7y3Xox;<-Ǵ@DD-i򊊽ZMh9^|Y}m 4siO߬-Xb==9G4>馡޹d—bb^"g(M`%!KrOa91Z^ʟoڨ\*4kuCUڏ?#Gƻ+PK!5drs/downrev.xmlDOK0G!MH_e]l3mMR~{=ox?r=ہMNA5^)x{:wD֫%Vݖ]XX><6=Y ?ˬbgxr;p)D-z顧smLLټ,9H1+uy1K4zE!K`m}:/f |PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!(*drs/shapexml.xmlPK-!5drs/downrev.xmlPKqR  :2___PPT9  P       N@q?Rectangle 7"`ZPK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!QO drs/shapexml.xmlVMo6 x-'Ul g3-QTIvR )nE ̛7b[i]etƓΤMQ駌y륜9/t!2/O7~󱙸v&I򍬅`qV[ WotR{V`pկE LYZҲpt͙5> d׼+8&v_Vp0m>[oMN5X5fKNmfVX/-G,_v9F9[~2,dDLύ옲d?JF$sq/1!,Er5(vQ:H.B i6Ҝ[T4D* )GNJsSbT\3l]/,X+x:Tj[]/*etyY"xD}.,0LBESEvB`,Pc_9Yn8jəQc4/!^Dܨ/sX(=p;7u#BmYئk7hO @F+qfJJB=abڀ>L-wa*"u/waIU4d=ZEH- etyC( z0Bm>jK3W!p ;V0keVP'Q&P1_uiE;]sev&!{l8u"a4ĤTEXNqڻM*7Ogwۻd; f Uyn6T Wƥ}YZc³͸@ZŶzF?i g⦮c9qS$ᓦWCxy8[ZcJ XNom\9q5mx}܋(̩3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!tH`2theme/theme/theme1.xmlYOo5#?MFT6mθloҽ( 7J\ʧ Axgv,It#egzA!/DҐh;K #xJ\*& A>Je++2a,/07" ^E2&lQ$Jqdo4$hITI=2פI F"v@+WWF`1Fi 2n !_潽ݫ92&|Z-odtD >^)=9 Zwzގ'YZ 6[ހbFI ]1gVө_,.,_ٴnyL#7i%lOcY ypf \}HU܏qvIGe\¡ WLaW2H7Cᜌv"s,552kfVfULT >,skB'+ \Hn…[4B\$c<"eՍX1g} j&$ݕ% iSncR79YAkg` [xL2f\Jذ?5lA9W%: X64T,՜U0E)`#5hC0cR}גu3mg_Rʧ~<:BC6ܯCQ "͔_Xqۦa8/:ELps̛#V)Q U02hB|m\CbhLhAP]v| rmY:# B,;X=߻,ɂ(G\Y䐰kzoP nI^ dy #Րks|l2R~6 MaZ~cכ*'m֕"+MιڊUҸZ^,k (GEozC~O l /i8AL5mjQ 0,>͙ŋ4vnavl'SA8hć]2%M0pg$hn PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!tH`2theme/theme/theme1.xmlPK-! ѐ'e theme/theme/_rels/themeManager.xml.relsPK]` : 'QPK!(b[Content_Types].xmln0 EAkP }l} m $_tI$svs^챐KkH$Q -G$oo1# ɩ5 J# \Qg0?0omRo?Y8 Jm i|TX+N3tr@9>?4 ΠMfrAsѺo_p?yjŝ & Xg3PK!*8 _rels/.rels 0DnzЃXmlo0of5OIw AN{cݠv=m 838yG 6U} ShLq`L)d=Ҍ\@.;3, ;$e͂): vq}j:zɥ'k茜(f,ƁXA6\m>PK!^Z2" !drs/slideMasters/slideMaster1.xmlKn0z""XYe4e Hd\ MÒ P[+3G?562ckrX$E9{{}IYdV"g;ayIa# l9k8 [ RN:. Ѝ4nV,7Y˲Pn ˷UC3Z#,{%-I;isF&@dq2gԃyR++E5# d[ 0z. c6>XԷ(bm7'Rfѻ04ZJ?ߥgv䐷EUv()Xk^7B&Q7(dܞ iNT6`r6|WMё]2ө>/mBh,^q*!;q{z=x zAm:3Ig"7G%+g(P9R0 FTYlI)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!/-drs/downrev.xmlDAK@a؀iEin*Bo4i{ [mFۉ zq W{ݺF34vޑ"lַ7+,܎.{nDXܗRڐ8=ԝ|)FCNγIZl]Z0ӫg HESmڞ]~X(u7,A0|}Ui(i;CwtIPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!/-drs/downrev.xmlPK  ,$ GAudit Management from a Monitoring perspective 20 September 2014 dG K<$ (P602   <  c $ ? I}OPM___PPT10+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =-o6B fade*D3><*+8+0+ +"9 A  \T (     ^ zz?Text Box 2" Ü PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!--1 Udrs/shapexml.xml[nF}/ Z0")($[i70"} VfM.%e) 3_K:˛(/${ K;3oq]Q +S( YdzZ6#Qh_͏?N{YYKEV+ .hLWIJ\'<&9ViFYNr(ZiLbWQkᬯ]uu=\&K[m -_ O! I\fTdf\+i,]vN'2m JQH*k3jzk2"O`9**h >k{:\Zcp=< xkʳM,Б\d9c8*/CS $0|J}|Gx a_kvc1=6G-s>?7e;c gtgiu]t sھyᴏMcG`dw< Lfx@S | ?o b C>ZǙt( QO>T(BDŽ@-!^fQPr†R@C  SfFr u380JG׮H>kwEKߤtN7AxF-/'ERBsnZi`PР]k`YN{ (wPąr*tjlA: PBBr{Sc+^',D$5tgi0sN\LBWs+@^t}hv)L5L,ȷxRȯMԆz{8z!&B&6L"sR^euo$MAP⻊t%o!"sFei+k>dZ&i5C#(+%9#O+56;V-n.&ϖOc uP kic\`ULx*gL1C˥:Lu8?hc_x7J!YT%oYuS`K`,#]z@^ܘ (Lʢ|%Aw7shA+'*˩,ݖ_wD_l%D@'[[jn7HHH [nTuSrqduVKpR!Vmm&ej-_n7H֒REӦ:6N9Mm S(`(m<lnQmV{VG7B˭uUJ j}@U|$TVێ0˯ ` V}@U8-l/:vin$89groE){].wYMv;rG{q835Y'~3 h<EU4J Ly}=y߾˹)^tmtv)l՘*64;隆C{]r/SM J 6T2E8HtD+y4C.K06S'R.P]W43u@F*:c؋l$2v'Y'Ls<򲍯9+&N< 7 v$ " sC#C+AXk4 YX#nU5:#GY nD3k >Cv _)$uÛzEQ4/\zAӅ9N&i#8<%Y- ȉͅ+axɘe.ѣ}QJJp@Z}egdy ?D TΗGUmBثFF2T{CPK!0.drs/downrev.xmlD]K0sY! :{k˚&q 4Jd*x?^́Vc,I8Srt\TĊ% 9Jcr΃`l)k}OLpM5vP:&pUnJSO\iszW^ |.}w"y /&SPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!--1 U*drs/shapexml.xmlPK-!0. drs/downrev.xmlPK Zp$ ___PPT9h` ,AGENDA Introduction Audit management at firm level - International Standard on Quality Control No.1 (ISQC1) Leadership responsibilities Compliance with ethical requirements/independence Client acceptance and continuance Human resources Engagement performance Monitoring Managing specific audit engagements  ISA 220 Understanding your client Planning, supervision and review Documentation Finalisation 6 Q6  X.VP6 X'v .VP    X <  c $ ? I}OPM$< TIMING |6.4|2.5|1.5|3.9$___PPT10p$+%D$' = @B D#' = @BA?%,( < +O%,( < +D' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-{6Bwipe(left)*D3><* DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-{6Bwipe(left)*D3><* D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* n%(D' =-{6Bwipe(left)*D3><* nDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* n%(D' =-{6Bwipe(left)*D3><* nDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-{6Bwipe(left)*D3><* DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-{6Bwipe(left)*D3><* DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-{6Bwipe(left)*D3><* DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-{6Bwipe(left)*D3><* DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-{6Bwipe(left)*D3><* Df ' = @B%(D ' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* ?%(D' =-{6Bwipe(left)*D3><* ?DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* ?Y%(D' =-{6Bwipe(left)*D3><* ?YDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* Yz%(D' =-{6Bwipe(left)*D3><* YzDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* z%(D' =-{6Bwipe(left)*D3><* zDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<* %(D' =-{6Bwipe(left)*D3><* +8+0+  +"    wo W(    dnh@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!GHdrs/downrev.xmlDMK@ahmbEiPh-iv#n;x;<`Pw 'r׭> bBxG FZ^_-Ծw;S-b RX5d1N|GPKg5!˦bx^g`3;,Kc?u\ J O  y5+Q`?lsZDA_ؖMA.PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!GHdrs/downrev.xmlPK ,$ n INTRODUCTION  P (    I}OPM___PPT10+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =-o6B fade*D3><*+8+0+ +"h$ I1  .&@(    ^`zz?Text Box 2"  PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!@jIdrs/shapexml.xml[Qo8~?CSBhf - 5q"tiO'ovfln\%ıg?,ĸ3wiPeӘ旳MMI1״0?W̊^BF.hJwYN2sZP&ҤضHI#]Rjčx^u`$iBla8fCw7 J tEFEj7Xj ay킒i3 jl \dbMQ̀ՂZm#,CDPiDС؎%pC 5H8P`r FruZG5NDz0NM/M) ›`~KUÄW$ LPgW:3$`TNvy9 ,Q jӱ(5Vط= "ARvBD\b{G!". [8˘'@X&qiy43JH(S ڟn-h%ْ⺵:oTn-׭E}"uKfYpG}<\AnpeX)ﷂ:"-32ߔhP,]~4֝ $lGou5kdzhO $͖3e||sw2'8Lc]$HH@ur4q J9 |b/zKLu9O4h1D8U`Rf}C hI8s.d0f<IJ,%B* dcfI|Cjs`βϲ,Oc.`uP[bP*z ը:[t-))Ӓ#iG1B dEQ̢D%QZ yX0yҤ_s]]R6N 2?e2 L\Ode :z9XJ| J۳@Î@s%἟{ꃰlwO8璓HF?X*ѽ؉nH:aV rQ<@$X7mys aхh^М3ޗٲάYp^8)(c=C5=X]ս:Wgl+b㝂8AN{ӸJ= ޑEX-X߻ KDX+&q;r`S 4fY.-6.=SM+B#style.visibility<*%(D' =-{6Bwipe(left)*D3><*DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-{6Bwipe(left)*D3><*D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*"%(D' =-{6Bwipe(left)*D3><*"D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*#%(D' =-{6Bwipe(left)*D3><*#D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-{6Bwipe(left)*D3><*+8+0+ +"U  s   `(    ^ ghzz?Text Box 2" } PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!wA<drs/shapexml.xmlZnF^Zq?:rpssIUGtfwÝsr de 3󛅷6Q]S1su덩k2`3f-I34d&qY;ԿI epmdp/: )e`(tMD$` Ůǖk˶HӞMM;J в tnؿJ*TKNn`@g] %%gy;_RYOx :͊Gƫ"k}Eƨ.@i >HtD&M3G9Nb/}W/})I![`~sS|.0 Oaw67 dzlvl]> &k=o0t>>íAgؽӘ1Y38Φ'r&03$`PV++pAo`DJCӱF q)BD\ SY6 /,HJuK&pht%SqW^ SWs/9]R<~mK;h_, }Y,`1yZdG ĒNN&?@])hX+ًz&ֺZGA )3>͡NCM\Le,&x.ZvE9P0eL|185 SM` ,>qe3XQ6 )A%,jdOmѼJZ25F~#N K Jd৵ ~lLJ";*}X lyF8rd^J*WwA<盂d\$W E#[i~*cEAl*]7*:OXC'ķЉ)[F]$)fخ95a ]#=nu [.]Ym/b{$h'ڦڢ52z|UiJU=-D~w:}<.8&p)8f9Q.dc6"s,%S*o5!G:+ͱ/)bBHZ#  lȓzʋ3uٚ06^qD)Kۄ~v'xDvjN.3nUvlw mw9yðȋ%ô"|wZ0I:`.geuP+Zj-|zs,#c8"d{ghz^DO}מTn0 C!sSf`2)A$_?JvvZsH=|$] $C)n MVV2d/K1?/׈5vogUUE3ԧ`(\0A4bX1=[xR[>Czbږim-2>seY#d(#N1zuDGGL 2ɸ:6Q+Nrtn hL52J뱄x^GglH8̧nBaס gU M ehɩyLc$EB| RJF&_@)v!"S%?ı.JuۼuKѶ9 {Pf=M)nOQ{ǓHNqa<O/Hva lh%6- t xj8sS~7%E8M{ձ]PK!/&drs/downrev.xmlDMK@Eax;;i,AcE?Bmkęg{˹z(;Yuǫ#'^-4~t[*EX/!q{r;`S 4̳[!Y}t"aț[$@0M?W^bX ϧCh#SPm2PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!wA<*drs/shapexml.xmlPK-!/&l drs/downrev.xmlPKr  $ ___PPT9  INTRODUCTION continued& A good audit management culture emphasises the importance of managing risk in all aspects of an audit. The goal of creating a good audit management culture is to create a situation where partners and staff instinctively look for risks and consider their impacts when making effective operational decisions. Adopting a robust audit management framework not only protects the individual practice but the integrity of the profession as a whole. 6 Q6P6P6^    6$$ ((,,0044  ^        6        I}OPM___PPT10+WDD' = @B D' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =-{6Bwipe(left)*D3><*+8+0+ +"   $ }(  E  d@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!Y/drs/downrev.xmlDAO@&͐x-ր,hxbw]hwAo{4BזL' Ko{> kl,<v>"B稠 ͥEEĶı;Zg0Jvny$3iPaKO_Qhi+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =-o6B fade*D3><*+8+0+ +" E &  (   w  ^hzz?Text Box 2"  PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!d֛Idrs/shapexml.xml[mo6>`Ad u"-Ӊ(9q2 oO/_,ˉۤIgXI{N4!Lq}X(4v"EI&gu züuV*3M3mL[q+/i I8~+1Pb ,E.廞׶)L{V%g+ҶZ>ATn,:/4*zTsA/a5@g3OHy3-@TUV 5-h,3 lCQłja ڽ.¢CN-@{|oy~GCĀ]sQX`< ,R^%Y'C/SR@.X"C7[CI\K֟gp?{m98Giju:ɁWuCns^wp7]uv^бpb&Ǔ Tj{TKTTAW#GspX ^?8s@XFW {((9E⢪TVdb>X`ŹTY4)`j<.T9[|F,*($\$ʕ>[W9[H4?`r u$eWЮV{ ܩ0Ԁ=SKC!.2^SpXf`M<Th6`vӭFPzYIw &o8#'q "2: i'0 OV!J:wRUދ>:_qn1>U`1nB ёnLΥ,Ŋ$Me"L` (y$&5U"$1Нg"/eyp7%F6N}?=Gyvk.d_wUVʪj6*6zPϬ{(ĸZ!FToDK>b|C4J>ܤ9Ïp!1}MGnTRKxΐc/wf Ӳ~sΛkm fz4A4}RwW8;8oJPCg!?PY92뢮76 /^W&I .ǵ~hMw]_*RTf:y4׭[Um!ՆTU${jXƐs&p((F"2Do 7Q X]]$J~'T"Ϡ!QQ ?1Y-+!Bk3?דk!4Vn%P$޴#ptc?c;yrZ_o>ǘưsp_Ua-es;׺ӷ}{5^ [5"HT EPK!.drs/downrev.xmlD]K0Cx\: Uw.y&yy8,ףiYO>4 N2`dS=́Va, 8QbrQ_Ś% % 1v%Aj2&#cy`cӃƎ4ɯǤ.,G5܆O\~,ǟC(t6ˁOߨH^@KPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!d֛I*drs/shapexml.xmlPK-!. drs/downrev.xmlPK ZU___PPT9 LEADERSHIP RESPONSIBILITIES Audit quality control policies and procedures should be documented Overall responsibility for quality should be with a senior principal suitably qualified  compliance partner Role and responsibilities of compliance partner should be documented Effective line of communication between compliance partner and engagement partners in multi-partner firm Ensure adequate resources devoted to the development, documentation and support of quality control policy and procedures Ensure staff provided with training and required to confirm that have read and understood the policies and procedures 6 Q67 Q6XQ6C[ Eiy $$x((,,004488C [   E  i  y  x      I}OPM___PPT10i..!+D=' = @B +"   ' $m(  $5 $ dh@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDN0EHk*$ԭmBb7IDlGIEsG,׃ią<*x% N׶Tp<|>Vc,)a-1׮;C)"r \J.*23גy!F_Jpȧ$K ^QD$NqeM)u?^AGmyEf+B#style.visibility<*$%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*$D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*$D' =-o6B fade*D3><*$+8+0+$ +"- E ) ((  (K ( ^hzz?Text Box 2" PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!z܊vYxBdrs/shapexml.xmlZn6}/Zh-ٲ|* ۉ c}.hH@Y'E~K?_l'f\DyH&|2X:YvNGV,rmI|THUc?GPo M"6K .7",2Df6mxbwU"\|x 79 \#<ci񡋗١TИI-@V s1W1=2v ᧾ -U4PrBR] 隅ŖYNhTttsľ)62C\etIBp7#"e(>eNrjQ+1]PBQɖ2.۪%x;H(#'*[FM&Qີ onY(rE5h|u"=(-32]q7%B}ti;+)w*, ޶r0*vʑ=!Syvxw]FFu>y+9,* ICB N L\R!IYTVE/KLvbDIŠ1TIui*lDGs9MS`ˣ X:%Ӹs^HE,VwB985鯲RGCwNy.eyq<Tw*P)Zj mF,EZh}ʴ4"BF0<ދ0{C!0D M3ILj ?kOS d3a 阼^#VWW0O@M]?0)dY_V!Kٻ[u:6 F.7RÏc\vzQ1]CDB+ ݆}TYԲ*z@0W+|2ւhbXCV&oP[ 㧋/L句SW*3*$:)]˟5p[#pk;/;78| 6dJuWhݎ~£h΍,67wd@ AV:@/SvswvȜ2EM٠I|l}Lh<%5کwp Viy O~W*w3*_6z ;+$bKΌO.f\=Y{cD3(J|JCލYoAObI)?$RVDrBވ]S,Z>(Q)88c\ʳ$oR5RbGE#&F>TorV8O^tLI̱^.=.tRҚ% q涎BHٞFӘZ)*S[J~|e˒KP@Bg>.Ƶ\,[$zW3_<8>Nt:n=+{emQO)6u(^>RP S΍ (OrܳG{Mbj*Y]}N~PK! V'drs/downrev.xmlDMK1E!<ʹAǦ~@Q\&I2&3>\r/ruH1+N u0o=\݀H.xRp+c*T`s+)0MBOC3Hq`(J`{Kv|"~Q)ooTb\߁4g3>f)ST~l˦ ?PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!z܊vYxB*drs/shapexml.xmlPK-! V' drs/downrev.xmlPK Z $ ___PPT9 /ETHICAL REQUIREMENTS Written policy to state IFAC Code of Ethics will apply Ethics partner should be appointed in a multi-partner firm Role and responsibilities of Ethics partner should be documented Appropriate training to staff on ethical code of the firm and annual declarations Any independence threats identified and safeguards to mitigate them should be documented in a central register Mandatory partner rotation on audits of public interest audits Practice monitoring involves identifying any potential threats and how dealt with by the firm 6 Q6P67; ARo $$?((,,`007  ;  A  R  o  ?  ` < ( c $ ? I}OPM___PPT10j+WD' = @B D' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(%(D' =-{6Bwipe(left)*D3><*(D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(N%(D' =-{6Bwipe(left)*D3><*(ND' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(O%(D' =-{6Bwipe(left)*D3><*(OD' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(%(D' =-{6Bwipe(left)*D3><*(D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(%(D' =-{6Bwipe(left)*D3><*(D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*( %(D' =-{6Bwipe(left)*D3><*( D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(%(D' =-{6Bwipe(left)*D3><*(D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*(0%(D' =-{6Bwipe(left)*D3><*(0+8+0+( +"3 E * ld,L(  , , ^Gzz?Text Box 2"\ V PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!]_q#xk01] c- lf!PrC/:̢BKE#ՌK@g!%Gq[RRTJ^@hl9R܀]g{=bj'>̶>w}G*E(6y!>lgy (09#8,cY'ɮLخT)A&7$@]/ r.xAYXo ñg}K/9gܾ^we;Q߷xivYnmy±5;=Gj$Xf`#,+~ O2b!|Y ,rȇ0+BLUBwJu8tA7(^f`* (9d#~.!&LтEĖH% "3hF8IS,j-eD`n<& @!W^K( j۵6 Rjە=: Rj="\ZNMEDar ˔4nVG#: u %[Ҹ,jsbwӵ%@(=UVAU{*ykߨ pҳ,)QFv.d'78kJADZ`Z0 d:.npKzge6Vr T IxA_-*CfnCO+$;N׶sd\/;]`ל8Hc$H@ V.;)*ER&uH4 b`|:0-ĩK5Y&!09I,ȔiS1/ (V7#952TCs,,fE* %ЩrT|B 5Um)^)z-!Ӛ_Өq'k S,JT[Q43nØ2P(%F{b7%<)N @؟0 (nGcJY_|:]C:|Ae rzw7ƀ%1,NdqЁ]׎[w>…'Px*+dqJ= e6E3(leZ@u?ukJ #y-|zdx VEnk.QUUq$̆+aSw^ʕnr<;l ;%%JD[u*rU&IʲU}g_iC-::o܄w%o(wtfo.{;M詯Odo+\'A̓ey W -8TFs4@XV9{G^yٺRWW 䱜Tk<MyJ) 6|%Z0e*Ѭ z| .R [reժQU؋̍xKKqWHW%e-AvQoh 4V]n1*]XAڠ,RD  ^/xm6)$O/xK{Hg Q%s6T|8(!gW̳Xi}Raf۪Tq*.ͷ g=T/ɘ]7H4G62$q_/7ַ՛N%ع!V>I m|pOAkFcJ| V:)9ltK6h;3ϻ,m:YCTŽ +x5 c H8Ԛ ;](>!Kzp%4/ l%3Tb*4A۵ڄT|gA[qWE2VXۢe(ւ'~Ŕ9SSpS~-ϡkϰ\ vA%oHn+B#style.visibility<*,%(D' =-{6Bwipe(left)*D3><*,D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,R%(D' =-{6Bwipe(left)*D3><*,RD' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,S%(D' =-{6Bwipe(left)*D3><*,SD' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,#%(D' =-{6Bwipe(left)*D3><*,#D' = @B%(DU' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,$R%(D' =-{6Bwipe(left)*D3><*,$RDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,R%(D' =-{6Bwipe(left)*D3><*,RDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,9%(D' =-{6Bwipe(left)*D3><*,9DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,9u%(D' =-{6Bwipe(left)*D3><*,9uDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,u%(D' =-{6Bwipe(left)*D3><*,uDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*,%(D' =-{6Bwipe(left)*D3><*,+8+0+, +"   ,  0y(  0A 0 d`@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDMK@Eax;;֤Q] R5#L;\j3.C묄ǙFr﯏`!U% جooVX(7ؒ.X@ M]y2f#cF'!`kB5T{#a8Bĩvlx}c.ie/ZvJ<{Γy;|J tIPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!drs/downrev.xmlPK qS ,$ !CLIENT ACCEPTANCE AND CONTINUANCE*" P!(("   I}OPM___PPT10.6-+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*0%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*0D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*0D' =-o6B fade*D3><*0+8+0+0 +"0 E - @4(  4 4 ^Vzz?Text Box 2" PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!M_]=drs/shapexml.xmlZn6wt;dAv@Vu]L'Z$J0`dOsHNu*r!S$E~su)ng. .f@!)yy}A ~6l ..Ѝ6嗂R՜Y]LA%]C,Hqn]$ˍ>;L+or" IԿ b ˫I%Zݬ}`D#s\0y#JADB\e$,HAuS*hJW8NRRTj:YjXCB<Uqwj\2;5[`-"JU䖆z Z)~o:\Y?Vq7%|v:+!w2I<^uYU㫺15?_HhSX?mDԻX[YBq]$HH 뷐V!JpRыuN4 bPb@x?4^P 1tS`KX6%]s^HE,Vu#185?ҟ-JMc Yvʳl%˘:-rPN25ގ[h OFU~PD;iRfP"i )C?1+ m=Y;IVʖHmtsnn&N`wyc0pUϑKrV.k [Un%CSzG\d/%R-8Cy\9HWC7nXyX !u}^TľߘwC];x]A ?=]A?}B+GJ1 L\!o]v2PXg"nnzCQIR.Q>{U| ,*=TjsTE Hk:C'< ~@spõ =w{xWN$_UY/WQxUUc"s$Vol:o ۫fXXQ˂'?qSyۃ("w={>wϨ[B\kr={. +I+$wK|tOuy}vTۊ0ײulKց$!YXc5HH6ɗc$¾`1=s։=̂KَV%"{] /ŋ袍oѺ_ixrt6#G'[grM>L^]UQtk0JK~˙=~dE._3B 1>T~U>%پ7*4o,9 O?M]җ-J G4m8KTrJs7I~͏59C[ykl7GtSӉvFw%VJ>f5DW$-}yW9 H`E@ YW.h 3(yE{$RMEzbtA, (̀dxȆ~"f iHPoӻĖC .>$E.IL%m4pGRvE~@eΛ4͒Qe+w;`ĕ@gB'19K?`I:ii 7m nPK!drs/downrev.xmlDQK0߅p\9v6}U]r&}\^#H^@KPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!M_]=*drs/shapexml.xmlPK-! drs/downrev.xmlPK $ vn___PPT9PH pJCLIENT ACCEPTANCE AND CONTINUANCE Procedures should be documented before acceptance by the engagement partner  Use of an appropriate checklist which cover: Integrity of client  identity and background checks Conflicts of interest  No independence issues Establish reasons for changing auditor Understanding client s business, key personnel, advisors, regulatory and reporting requirements and audit reports of prior years  risks involved and availability of suitable audit staff Client s attitude to fees  avoid unnecessary fee pressure Possibility of limitation placed by client Accounting standards applied  ensure acceptable and no disagreement on interpretation $6 Q6|#P6{ P${     V I}OPMXP___PPT100.6a+WD' = @B D' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4#%(D' =-{6Bwipe(left)*D3><*4#Db' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4$%(D' =-{6Bwipe(left)*D3><*4$DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4%(D' =-{6Bwipe(left)*D3><*4DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4%(D' =-{6Bwipe(left)*D3><*4DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4+%(D' =-{6Bwipe(left)*D3><*4+DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4+%(D' =-{6Bwipe(left)*D3><*4+DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4!%(D' =-{6Bwipe(left)*D3><*4!DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4!L%(D' =-{6Bwipe(left)*D3><*4!LDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4L%(D' =-{6Bwipe(left)*D3><*4LD' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*4%(D' =-{6Bwipe(left)*D3><*4+8+0+4 +"( E q7 `8(  8 8 ^zz?Text Box 2"z t PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK! 4drs/shapexml.xmlZn6}/Zh-ٲ|* ߴ-.u9%:V#QE'N~Z3$%_48;`S$Ey0i&E1t>ئAYE1og6B$c7oha~:y x7BZ4%Ň, fOG~Q9-(DDiR۶WKI]M1Rj̍8Mqݺi0´gt)~4fMw7 J tFE*``Nq]) I|%THU ~׿g& I`OwE f3V {tMs"]N-mC{zޔI1`ל3vc@i(i!)p:qxȄ: 0i w܊JM]7؝Q{v-,^0p-/pZac8 V'A]_XnYn6Nn[w PS]3yx0* ؐb"n+(9U SO}Ax1UVPrRR] Ŗ+ZPgI!UQ:HqEK}z%K!nr:#!Iԟ^P9:$eWP_l#J  `D!". ymCeL Xq<q(lx֒E[$*[NM&hSີ :nY(gr;U5h#DzPZp gd:-nKzril;+)*I$޺r0*zusrj~1"n: OΪt1=[ʨw'#gq "$HH /V!B8)תE~n].8?7)M Mh0q*R]` by| a&dc (#y(g&-U>$1Нece3Yb.`uP[bPN*RQ5ޖhH -NF]~RD;Yۨ_RfQj `y<x f8KDЍo3> JY4&@j]0 +|nfF Nueu#n0#0wef+>,:7ߐÆ{#2;I羒FP5?Wn0 A!sӥ[k9M#ˉ6$Krڷ%d'vm`GGRT+9.pjv l QYV(W!ָ*K3|>zi1٥Ɍ淣̽a׌6{ ju$È3ce8Iƌ4AC`.TfKCNU..ٮU^|U*MT%\3{$JnIp,XΨU@! ٰa>&KBẔXNqt֓~+#h[hzeVhƉ/dINT l2 .9бy@BM6[i)]}ƐseE֟Hc̑h6Qjq#"cRY$ IC`R?STBa*"fp-]^wq me>q,3vz1@9ˍө5Sc7ZoK#uqJ>Uݩmu<پvy^>N7ߩoN#UZR֒P+tk5*c遪mIƿPK!cdrs/downrev.xmlDN0EHkQE%ԭ*$ $"mս:Wgm+z Nl i\x:wB wL`*S )bwg,&&pybƎjҟN7׏rXĴORqw"јǃ^Z -s)41QP~l˦ 7?PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-! 4*drs/shapexml.xmlPK-!cc drs/downrev.xmlPKi ?E$ ___PPT9tl hCLIENT ACCEPTANCE AND CONTINUANCE Client continuance  re-visit the above and also consider any significant matters from previous engagements Professional clearance from previous auditor  also obtain carry over information Role of compliance partner  approval for high risk and public interest audits before acceptance Engagement letter issued only after all acceptance or continuance procedures completed and documented Documented policy and procedures on withdrawal of client engagement  cover legal requirements and reporting to regulatory authorities$6 Q6#P6mS af z$m S  a  f    I}OPMLD___PPT10$.9%0+WD' = @B D{' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8#%(D' =-{6Bwipe(left)*D3><*8#D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8$%(D' =-{6Bwipe(left)*D3><*8$D' =%(D' =%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8%(D' =-{6Bwipe(left)*D3><*8D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8F%(D' =-{6Bwipe(left)*D3><*8FD' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*8G%(D' =-{6Bwipe(left)*D3><*8GD' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*85%(D' =-{6Bwipe(left)*D3><*85+8+0+8 +"  D t7 yq<Y(  <! < d@h@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!PiUdrs/downrev.xmlDN0DHHܨC+0 V״mM"b;&8jVo-ViŅ}hExd ؖN7B8?^@HVS,#`YP]o b%Ć\Pl(L\6e' tJjO}VNYjlj㷚 lՑU}qs9ݰ~y"A=)Ɵ67#$dLA.PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!PiUdrs/downrev.xmlPK  ,$ qHUMAN RESOURCES P(   I}OPM___PPT10.qi+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*<%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*<D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*<D' =-o6B fade*D3><*<+8+0+< +"K< E w7 @o(  @7 @ ^`hzz?Text Box 2" PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!u XOdrs/shapexml.xml[n6wt;dYAvn@Vu]L'Z$J0`=&{CR?VʼnWn1IᑾsD~&n2u2/Z|<=]K3$4߾ 51KPȲxj I*)k( I'4,#L-4VH|,>M使:M41]ql]c$i:Z솿в540 N"2RmZ$3,uC E (I,RmqrQH*KSjhBUq$U*\`\jZGנZm P;\L{СwLpeqfh<4e|$P8~xȀ:L)4`\y%,uVL'AȲsl3L?w7~4v̮nm8cc4\{U`!C utl&ny%'l\rȢISsbt19ht5RG@ Q: C=[ S-eZv%܌ O!|e[.W]mo(] 3]*o(A("%E4TDKE\F,IJu6h7KJ^&dJ6ܸ:ZB<TqR\TA-U*us2pG}<ڹp`+ R'ӂI8#ٗ$)Lkuci.@2W5]@xR37_N25;Vە2_;;_M&W3?HQ̻ el:'&CXɇI^Vx/2%p.WF[ O5)3> Ln%:)0MKpX4%] Ƽ`X1 BU4%//$AkfTw"!Xhtj6 Eoty5:aR+tey+wRQ?̠D^Zh{@hQ.6ںMZAФlqJ= 7kN{(Gb<O{Y_d_NArDQX0'# k;$NC?Vx'"|7DhAбvk֣)U]6V݋vGfU=_۸0ITd7>JחgK %8е5_*YB ^W"_ݫKB_tp1&$:63G$؋tkA30q)1MµrQTS\ɬ} 7Zq3^Eṗ׸QaӠ t\bbK[:_k$]=;|`Zv%& Y锶XhΒX.Fws,큮UYP&Ʈ<Ȇ Ȧ'i4 nP`G ۤ.λ,Bܽ ~X̀ET[/M (&y>v^H^@KPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!u XO*drs/shapexml.xmlPK-! gU? drs/downrev.xmlPK %$ ___PPT9 $HUMAN RESOURCES Procedure for assessing human resources requirement  both sufficiency and competence should be considered Assessment of firm s policies and procedures on: Recruitment  use of consultants, advertising and milk-round CVs and Interviews  considering, capabilities and competence Obtaining references Performance evaluation  on individual assignments and overall at least annually Evaluations should cover: career development including promotion and compensation identifying training needs Training: Based on needs identified and attendance should be monitored Should cover application of auditing and accounting standards and updates 6 Q6S P6k1 S $$((^k       VT I}OPM<&4&___PPT10&.Em+WD%' = @B Dk%' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@%(D' =-{6Bwipe(left)*D3><*@D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@}%(D' =-{6Bwipe(left)*D3><*@}Db' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@~%(D' =-{6Bwipe(left)*D3><*@~DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@%(D' =-{6Bwipe(left)*D3><*@DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@*%(D' =-{6Bwipe(left)*D3><*@*DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@*?%(D' =-{6Bwipe(left)*D3><*@*?DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@?%(D' =-{6Bwipe(left)*D3><*@?DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@%(D' =-{6Bwipe(left)*D3><*@DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@%(D' =-{6Bwipe(left)*D3><*@DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@%(D' =-{6Bwipe(left)*D3><*@D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@%(D' =-{6Bwipe(left)*D3><*@D' = @B%(DY' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@ %(D' =-{6Bwipe(left)*D3><*@ DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@ G%(D' =-{6Bwipe(left)*D3><*@ GDL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*@G%(D' =-{6Bwipe(left)*D3><*@G+8+0+@ +"   y7 zDb(  D* D d@h@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDn0xkz+vI[JA?k(/qDlG!I|Ū7 'ҩVwBDq$ `,0W]vbIbCtmy(5 גMN_qKrO`mӂƖ^5H4qWֽ ɾRގ H}~??zJ-BdkU`%0/PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!drs/downrev.xmlPK; ,$ yENGAGEMENT PERFORMANCE P(   I}OPM___PPT10.+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*D%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*DD' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*DD' =-o6B fade*D3><*D+8+0+D +" :J z7 Hl(  H4 H ^@hzz?Text Box 2" ì PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!$ĉ=D Gdrs/shapexml.xmlZn6}/Zhec"ؤcAtFJN- 3_K:Ë$;\'neo"#3޾[-R"tئAYv>0:Xi%a3fZm/rfE?e;" Rrʠn)!;9e%)aEqm;,H]'Sn$3Ŏ?4 F0]([Q\A!4nHtŗt~Wzq}{Iu-VkGF{CI`w}/|ȶFdl NvFё V@.{%qvOPˡ|vu)SU#p7Ib`EZMJJu:uJو_ L[rd1GT 2h(8IfeU ֒MN${2 IT !I*R"(cmL#a30|*}3@ zoPn51ES@z 8}XH(BؘBώ0X9LρMIAM.ty]~0UDII@ERZ])Zb1sr,_R x2bx(bth&ˁ` yr e"ec /P8AjǢsr|ߋ,:4g\g /!bQSJS5e4#.9Y<;PfTDBCc4Dҏ&n,JdqD"*;΂7DTBB $_`zTX/Xѡg}Ol>{F/#aT'e|1!$sq=l,ap`_j~~p\pǵX/37C%d..\Y OzKw? _HG&['F;ڸ#=2pk~e&|^F,2vC7 : v}r–p ?mrXAa1ϖ>|:EJ F?,Z+XW`m,{@o]¸o3v g¦k&Gĵp6Z ZZ\ihdٰzFe:$qBߛYUfL] 7 c8bբ^8vznjk?Z 'y}wV8kZ '翚O6_9NLTlgӋnΥ5B7&WŊv<^0*[X8WN0~'U EbQME'8Nձ-a'vvڸ44侻/w)S<׆WxN/sPڡwлwUx8Z(a gGaT4'~*=磽ԢLmM-Y6gD甫cJMN=Tغ49UZq4{+JϢDɒ[[a 9+mkB)Qzj\ 1 )UWTHj `vlk~"-S0[^8L:_Etp, c+@nkV{Zsw ̭Ŷ#r"B>F9 r#{3ʲp*qiYi Y-3L0A-Nr:0 :9WcJېWs1B5u k]?=x0QcrtC|yO6mÛl2>3,fհ)mJk(Jc^9 7,Y+0kn#iוP4NwGDDn)h|0ŗݎȟuŗϻ#W,`_rLj\]ZCBv9}3 =8E Qpr+lc&q?pL !`L8i 5&Ň8ϣg${I\ȯƺF8PK!xLdrs/downrev.xmlDN0EHk*NyD%[!kQ)4 S{DvM=#ѹ:h;q[grڛ / bBg(f=9[aavtR-Xb Bʨg'g 8v2riu`O _UaQ W1I*u> `^?z1ܒ-ns>f1QPPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!$ĉ=D G*drs/shapexml.xmlPK-!xL drs/downrev.xmlPK J___PPT9tl BENGAGEMENT PERFORMANCE Audit manual  proprietary or tailor-made Engagement partner involvement should cover: Planning  Team meeting to provide background and discuss risk areas and audit approach Supervision of audit work  tracking progress, addressing significant matters, considering matters for consultation and review of audit work Completion  Review of FS including final analytics, subsequent events, going concern, written representation from client and formulating audit report Documented policies and procedures on: Engagement quality control review (second partner)  High risk and PIE audits Consultation on difficult or contentious matters Resolving differences of opinions between partner and managers  X}'  P6 *- } '    bB    '    I}OPMy___PPT10Y+D=' = @B +"| :J |7 kcLK(  L L ^hzz?Text Box 2" PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!o@drs/shapexml.xml[nF}/ Z0")^($i70b} VfM.%) 3_K:QRرcJ ^FÝ9g"7.) Mm,cgCĊLndth^|^V2ǬTCiAW %/HU~֫8)kHyϵW`(vyRs,o/@;4)`Slq4\'FFahtTRE'`vFG)8 j]*TjrJES Ŗs^449MFryT7hv I]Xd:LT4gx9,V|^pS<v|F(xV8?L?ڝ~丞=vc+ ϷЎ,ۉq`{wGķCYa-h[(Xx2>3mM+^qvO #]1j֍BoOU;\W#$SQ*yݜ4W9}RbAW䈍IK,ǰW*l *($%ɇfeK*hɌ檢sB<TL!I.R*bA i=7F>jvgPoom E.j ~>l$[-!X[BlG[0/Y3πMIMM:ﮫtL8Fz-hk{Gs7ʩ^[q@ЪGhe5Q~g"P.Dњ" ;I]Dc>+GCviKP&HbCX'0qն>"03dz+6tT).iJ Rp㪘@ _UB+D2*2J>]/EV @&e֛1d`=@hbvhHd0&<Q2 1ņ(Y Vag鏢gr8+yYEy;hfSJ)pȖMϦ+ޙؾ4\Ts"aS\ U;SH`%2UI뭎Vq5`HG:{Fp->B3UksyLF~,-ZS}EXYcw G3p<Ө&=OHаyg- 8yh2~s=sc`A| P3tA<!PCCɶW;ǻ`x̬C=Zf{[ 6Jب)`͇G#abaDGb &px"Ϩx?u4Gώ"|/9ve2iWV*Ku 9,敄E8}^EG97  >:Im+eaSPP S}ZI0dEԉWGvLڄ.5{=iM(ˡzT -,^jO^uMO=>oh?-64VL#}xAاkWOq[7j9W _̵;jHL~PK!Edrs/downrev.xmlDAK1FBC7URצEHv-i2]$k2vAǛ/ۊ#xr i\`x1;RplұJ$*Bʨk'#PIOrʫ,˥ƥ;zI6H߼<:V?IMjf7auڇl12)0& rPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!o@*drs/shapexml.xmlPK-!E drs/downrev.xmlPK .___PPT9 ENGAGEMENT PERFORMANCE  AUDIT DOCUMENTATION Monitoring file assembly done in a timely manner  Within 60 days of the audit report date File archiving procedures to ensure: Confidentiality, safe custody and integrity  stored in fire-proof room or cabinets. Back-ups of electronic papers Accessibility  Orderly filing and control over accessibility  require partner approval and logging system Documented policy on file retention  comply with the minimum legal requirements and monitoring Procedure on file destruction  shredding, burning or use of specialist confidential disposal company 4/ [  %   `  h   .P6P6[ %`g $$((((.  [    `  g   V I}OPM___PPT10i.Kpy+D=' = @B +"   }7 sk PS(  P P d h@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!%#drs/downrev.xmlDN0HHܨ JC Qڀmm~vYqjVivL!6i)JoWixy:wass*sPRƲ&q{r̎>XL|Jm'z 5ZS]@sffڞ]j|yhLϱmvU;-Je ǘ(h@e rPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!%#drs/downrev.xmlPK  ,$ l MONITORING  P (    I}OPM___PPT10.M +ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*P%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*PD' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*PD' =-o6B fade*D3><*P+8+0+P +" :J  @T(  Tx T ^hzz?Text Box 2"  PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!ȘX$Adrs/shapexml.xmlZn6}/Zva;Ѷ@6)e:Q#Q%g- 3_K:C&ڕXI3#3XvEy,֭M],-;_#Ե!lNX=J/F:,+ʠmQ4G5e i`"٦ 19 ŮN ײ9b#{FW6)W~YA%taHt\u+XsNނ[i^vNǜo/(8;*Y*+;kjrBeS V ^+*X.hXkױArJ1\4=u#۷E9@1k%-IÁbӴjAtStL7H_U/c+v8CKԁub:<Խ"ѧĄ=?WתI/Rd98x*3}TY$ձ_H?YBB do'ް>:UOAw{,~]+M1!!vL>?sne_6Oi[O3bWhK _"yp DzuRb=" 78@Wk\Vp灏TnAYM O+ }WЊ[< x@0 {Gg:[w{ vz ~jھ]RuTqzjt8y 񃙤pFaO>uvOtOd:eن)%FOQr!Yny?VKn0 mJv45"q /@XlԐ ɪWMzI?tU`ix͇*x6`촒Tjrc43 ?n:Z TVZu<ȼjL@bTQ[ڠ'J~{ຏ&hm1|gVZkm.Veʇ{t|ohtpuϯܦ(Y'{#~ISA茥e/=o~ C_PK![Ydrs/downrev.xmlD[K1FC7x[ڴ"dI$v>g8gػ^(.x  l "eIÁ,G3,mvUnK|*QCPJLK$ mCtG^^(UHo|VߎGڬL_?2ՍyZnAdA-UU/[}>lbgט2E ȹAPK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!ȘX$A*drs/shapexml.xmlPK-![Y drs/downrev.xmlPK  ___PPT9h` &MONITORING Annual review of the effectiveness of quality control policies and procedures Cold reviews of selected completed audit engagements: Evaluate any deficiencies Communicate deficiencies and recommendations Implement recommendations Document procedures to be applied where cold reviews identify: Audit work in key audit areas not done Inappropriate audit reports issued Complaints procedure  should be documented and covered in letter of engagement N6a?KP P6 N6a? KOTZ   L O  V I}OPM___PPT10i.N,X+D=' = @B +"   `X(  X{ X ^lzz?Text Box 2}  'MANAGING SPECIFIC AUDIT ENGAGEMENTS $     0 Z$,P6 (   I}OPM___PPT10i.=+D=' = @B +"    {\c(  \+ \ dh@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!'tdrs/downrev.xmlDN0DHHܨڂz$"^GŁWz3om'CXA\9rD;Ǥ!Qjqo輍%jhbK)CՐ0q=qΎ[4 |('i`Oo U?ۓհVRELiuuLۛD1^nO?CT\oC$!el r PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!'tdrs/downrev.xmlPK r ,$ |UNDERSTANDING YOUR CLIENT P(   I}OPM___PPT10.G+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*\%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*\D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*\D' =-o6B fade*D3><*\+8+0+\ +"   w`_(  `' ` ^vzz?Text Box 2" à PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!eq Kdrs/shapexml.xml[n6wt;ֿja;QW +&. Z-%Prt^eo'9$cn$mU("9ww(uiWWi"zfeIHy|U5a F5/yyP<̪2/<zVA۲9ᖟJN+jRDy6M$e ]'KɛHu=ZkG>kae"j{PuC  % gyGBFTN XdUB ,K 5}AZ'度 t@NPZ~E{ˣ@iR qU9)p:ViWyd;L'4cx%(wf)`(!,ꊧGkd1gV:١{CS{l~nz80Côӱoc0C3 uLc3c2|?8ΦGr&Xft@n{%qq PP^3®m][(ǙrS ؐUi} %ƺ,:%l/&g/9Ya T,-*tX7',"^K+gɴK?d +*۸$r)m1'k=0\#ݰC/=V8:bt*ءbU@ nO_W[u*ئ@y*Jgb|r#- VOs EsRQ]2%h6Uh,SZ o@(= \ Lv&r쎾]=FLv측!h&3AA `#ĵqrF;~O?4 ZnCk #.#3 r){<NeVYre:pt}HYCi\$O3Ȥ b́t)H8,*OWpHx5BRKvYE:)0%?V]RɺVB VD 0Gq+K1yYq‹b)ʋנVy=(A%mݤ6fnl э6镰)˯ .dP?̠Df=IՐTj)ڮfŐѓ X +&?'r;X0Aٺ;~|Ov>QQgc'k'4`rK e wCQ8 ~m=ry7ѓcM)뱣̧ۗu/On4OOWT2#gn]﹵=ϭv=K6k خF*GA/↿PK!f.Bdrs/downrev.xmlDMO1E&晸 8P0 GNc[_oB7ܜz0-;ƣ YTck9*l% ^]_-P%X@:ƮW%`6Or`Ǘ7 H~6_PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!eq K*drs/shapexml.xmlPK-!f.Bq drs/downrev.xmlPKx <$ ^V___PPT980 nZUNDERSTANDING YOUR CLIENT Meeting with client s key personnel to obtain information on understanding the client s business which should include: Nature of the business activity, organisational structure and method of operations Accounting systems including internal controls Legal and regulatory requirements Related parties Sources of funding Customers and suppliers Litigation Fraud risk The above should be documented 6 Q6wP6 P6w$ *  $ V I}OPM___PPT10.G+WDD' = @B D' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*`%(D' =-{6Bwipe(left)*D3><*`+8+0+` +"    dl(  d4 d d@v@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!JSdrs/downrev.xmlDN0EHkQT4ԭ>`7Ixn= X{6J>Ԏ5L™K  6I@Vs:uK rPR"aZ┝Ki+B#style.visibility<*d%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*dD' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*dD' =-o6B fade*D3><*d+8+0+d +"   $h(  h h ^ vzz?Text Box 2" î PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!kɹE #Zdrs/shapexml.xml[n6wt;dɒ] ,hNH ɉac{ɞdGbS$E;$_]qI2t^٦AYcv64>ZiasdkZo||PA>4ϫ*t:etNSRrʠl)8-)HIǵ^'%13@S$?.0}<.x>4 t{H ݞUeY 0d 袔TP5/ u es(sJ%v8}T̆]́h2NjQ -(r0 ,2@DPw<϶< u愓ҀU,hT1ˣBv4]`w,IA&4 BƙX 6 t.xhַaY;<M'՛:=Lߛ _r\}k ˛zв߳w0Ko^7Z^жtb&N'CL3,:)G.{%q~ ág>;U ˺⏐(g2{.n(N>(e )9bceȒ%6GŜ.>"k,rN¸$ЬVBlJ@X2D OFEL9)JʻXus$.A1(vqHAx]!aWN-െkC!ُ! r| ijQ4#%5]ј.HG@ҸkH[R 9gɢŢ~2/Eaâ.aEbQoEn+3<HZ`AXW 9(#\rN>+JԮUc͑%$|MNoBaCmYns&/pG&aY*>ZBr[~Z'v(\3OїLue³l0r+5y .~E6|PJkCɾI;XQpjAW< -2R'Jvavd A! G+;K@s&v ϣa(%`x'aTA!ĶKhƲCїP]̲t_Hθ-6kQu-Ͽg=(HXnk;A [qz۴{fs>' #ZWnNv2iK5WpKd>qcEc4<> >b0:.ܤm f؜.]ePhΉ@lPPhPx/bWFRxŏ^32Cő>BԞ2&I# % Њtc:ɗkdhjgLVpLã@F hb>wVZk~Us}Jj.UQ}FxcPAoڊ}?*iHilƨ8V2[ʴGڰ2PK!NEgdrs/downrev.xmlDN0DHHܨCҒ֭P% PI@=omm8q47zh;q"Z n'bL˵Ǜ9 vIWK,Sk  TRݐ0q=q[)ZCNN,[N iHV6Huؽܿ.ݽJƇHcMj_ԳQ0ͧ9[Sb$dLA~PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!kɹE #Z*drs/shapexml.xmlPK-!NEg drs/downrev.xmlPK I $ ___PPT9x PLANNING, SUPERVISION AND REVIEW Ensure engagement letter issued and signed by client Ensure Independence confirmations obtain from audit team Planning meeting with audit team - Documented plan: Risk areas from - understanding of business, fraud discussions, any non-compliance with laws and preliminary analytical review Audit approach  full substantive testing or tests of controls and reduced substantive testing? Determination of overall and performance materiality and sampling Design of audit procedures  Use of a suitable audit programme Allocation of work to team, timing of audit and budget Communicate nature and scope of audit to the client Agree arrangements for co-ordination, direction, supervision and review $"6 Q65o4H P6 P66:4  4H $$~    4  H   V I}OPM___PPT10.Xh}+WDb' = @B D' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*h!%(D' =-{6Bwipe(left)*D3><*h!D' = @B%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*h"W%(D' =-{6Bwipe(left)*D3><*h"W+8+0+h +"    xplX(  l  l dh@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!oJ\drs/downrev.xmlDN0DHHܨ  u+BK Bp$"#{$šWz3o\+NSۉA 񕁏כ- ,lN;DT+LeM$tsv!3VF3ܵNƎk*vGg`U/8oscGL?ya=ccm)/PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!oJ\drs/downrev.xmlPK,$ o DOCUMENTATION P(   I}OPM___PPT10.[ H+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*l%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*lD' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*lD' =-o6B fade*D3><*l+8+0+l +"V    p(  p p ^vzz?Text Box 2"Z T PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!"cNNdrs/shapexml.xmlZn6}/Zh-ɺ9XvmtlRe:Q#QE'-O%!det*E3C3#~3*-t^٦AYR,Rv:6:4*A؂dcV7~ܫJ~̪rl Q UrFsR*Jٲ9pO%eX(m|Sc+yqčt160r`$eOZbm@_b 7B@"9T.R-8U72X1;#N8/.(YT;բ2TuW(bB(`%**X,h {t9#yx4r<϶a@#`hG؀8xG dDcDH%a%+4T2cH 1i:}0 6uӱDgynp`y5gNg}$9gOݑQhy[Ў,MG퍼??ľz ChyۚF̜̚ Z h*aqx\\s XPX~`>;S Z[hǕrS} ıCs]dbC64X%*tMbY@,ttqdcSd*$P&<%`%1=ɔ\ZDE ?w# ibjbk  !hUpOrk .D. (VoUpm?2T@ AGAZLLS`EsRQӸULWQ"md_tOy8ꉼE(h:roDhm5+1Eh1Q?E*,]$;iګNM$MB 0vrHw  SBnBcgWґJ2v\&(S:jzG)4?7*}gh ?%]bpue*i6~z B9`T\2 )-:_i^ |"86)M!Pf.RCVc+e4)l]b+!e"'gwgG¬8EEhU.f%0*1RFl-Cۍ7:Z2maݾӅt6껜Y'$s< ,3'R8"Se]D>r]j7@[{< Fp{XmA}c=;d 7D|=4=ғsL?tg~ SG"* F~)TN]a"?sm~4O~UF\^UbOۑwLZ|[xgB, /(-z> {`MeӗՍ]*,K1*6B-.Yn8gP\}w#X<#evTKkj_=MN1M]l') lh61;hQg^{΋k5Y[]UFjlw7={Ln1 qŰcb#o ^l~3}AK~+?j%&U]xFvۆX_o0*_'֡ J}>Š t'%Bdz0~8YFF%!Gșp&Ď&}^[4h~R7cf_z1 ,q~Bcl)PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!"cNN*drs/shapexml.xmlPK-!'.C drs/downrev.xmlPKI $ jb___PPT9D< DOCUMENTATION Ensure staff understand the reasons behind performing audit tests and are aware of how the audit work should be documented. Documentation should be in compliance with ISA 230: Understanding of the business and plan Objectives, nature and extent of the audit procedures undertaken Conclusions on each test, including any professional judgments Evidence of partner and manager review Finalisation procedures Evidence of ECQR, where applicable 6 Q6}4  P6 P6}4  F  @   V I}OPM___PPT10.[`?Y+WDD' = @B D' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*p%(D' =-{6Bwipe(left)*D3><*p+8+0+p +"    z@tb(  t* t dh@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!vћdrs/downrev.xmlDAO1&fHIVV !W awqnځ68yom#.b흆$Av'l# EX-G7 ̍܎.{.EͥEEķRv"36>ڥ [zٟ:x({6y3k}; z SP5ԃRiq3Bmvl)/PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!vћdrs/downrev.xmlPK D ,$ zFINALISATION PROCEDURES P(   I}OPM___PPT10.]4S+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*t%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*tD' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*tD' =-o6B fade*D3><*t+8+0+t +"  S PH`x0(  x x ^`vzz?Text Box 2" } PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!  Udrs/shapexml.xml\n6}/Zdlwa;@6)2(A-O%!ss, HZyfΌLbEnhea:@xbVH2:/ixw~ieV~VY)34 i.Nӂ0Pwl: n.K᧋\f5F.Km.5[n \B% w! AR*T|t|F)y匒Y#._%*IEe#~BM@h(S.r' '㹖X g9iB{<1]>ʀ](?hxӰs$EhX:瓌co$W|{j)V\.XE ?zfo?ñ}1dv^wo<޳lve;/ gF7ôzg:=gorKÉkN70|Nw4Fdl ǖh_ fQap]S(p(?3m]K(SY#p7f`C\GeL+El!)9`cmؒ &GŌ?j@4f~v\ @/¼X2蜄`OyDb ʇ۸$rIm1!X  t\+vp(Ae9] )؁br)8)ګS@f [y%S@\֍4OY9OMIAu:tY8sJa)lr,dk5;Y3Y ԋTRQϷޱQ^FE]0woDE^KEAm^8;h꫊LMj'o`2rF9vLVR]k MtGD`1;Bm-nQlh:?jbVד2]}=^r>]LзHq@eQMHI2VI'-J2̋€ V&!eaI+tʌ#a!D@g0ytGk4`c+$~ˎYo0쎣'~+0xYz霗gQ^젶HqL TVMFԬ5EW*Z0aYވBAZ C JDk a!4|]*0Q6;$9~z %2yz5 R =Eָ%Jk}a+,݋f wUF9@J^f""=+D\D [s2o(2kINV \_J' g=t!gkpOCogf9H]Y+-+Zh +[~!ٰŬVY2D+ KW*N ͸SԺGMOp +I7XYXX>KZ Y"XuUY+~p?;q"0J" /df^{nT\|{Vi* e#N{¹r*|'ݯ]t+%Qj]$d]մ r1sQc{yWe16E/Yy+ź]h}C֝;)z k R~>+aVnQJ MMVC]b UV`=)uD΁mF<)ʌio`4Wn/yة FEqGq&\;64ۄM6ٸw%VQo +שs2UfՑJjMNˤ=%8㎳L l)ffK4R=A9UvlG6šV~靥S!jw@[Mz /4q*Txv;,w[ ϿX] o6ýO^f؜qY!Xq{R[׽GQ̕D"~/IfT:C%aszH=z)MQDLO=wF{`:[ej>v:iۆRKA3g 6 &sP;o'ռaaס/ k$ \z ]j>`/+·nҊPΠ´9h\b;q *ѕEOuHl~~[~qp`?=h :++9a5Sg #.H+?׬yUCZa S2V=r8YPK!<drs/downrev.xmlDMO0DHkQEJKZBH|* 筽M"b;xM{,pj3VNt i\n#:wB wH*c )Yd'#c&ඕ,˥ƥ;zI6Huur{/Rۛq "O-7`>_r)4)(H~6\PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!  U*drs/shapexml.xmlPK-!<l drs/downrev.xmlPKr x$ ___PPT9x QFINALISATION PROCEDURES Partner should be involved in the following procedures: Going concern and subsequent events review Review of financial statements including final analytics Drafting letter of representation for the client Formulating of the audit report Discuss the financial statements with the client including any major issues arising Communicate any weaknesses identified in internal controls to the client Ensure that the audit report is signed after the directors have formally approved the financial statements and have provided the management representation letter 6 Q68BP6 P68T I $$~  T  I     V I}OPM___PPT10.]|+WDD' = @B D' = @BA?%,( < +O%,( < +D6' = @B%(%(D' = @B%(DL' =ABBB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*x%(D' =-{6Bwipe(left)*D3><*x+8+0+x +"   T tl|T(  | | dh@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!Ҡdrs/downrev.xmlDN0DHHܨu+Bm RoxDv8jVo-VmŅ|hkxd Kg4|}>`4`Y`n\; !G u].e(k&#Ny1cඕOY"-6j车8[ u$űri1ϳvzi}7AD~[j{ PA=+Ɵ7f!אm2PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!Ҡdrs/downrev.xmlPK  ,$ l CONCLUSION  P (    I}OPM___PPT10.`pJ+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*|%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*|D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*|D' =-o6B fade*D3><*|+8+0+| +"   W (    ^@hzz?Text Box 2"h b PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!r?drs/shapexml.xmlZn6}/Zh-,|Ӷ@0s@tFv-~IgHɲ&n1o&gF-q"¸܌JH 1W W(9*딜>DddÔW4 % +) ڊ$]]1*w4q9xL%6g(Jm1% n8Iߠ(vSk`f۳P.UpTlar*x 5þ9r*TLyn¢))} EW8 qeo~@U/-.:yCE&Lv12ڥ4QPȵ;;};EUr'Hr ɃO*we{#ҝA~L'uX,]`d8r[RMe@U!w=Y}t ZzS o*_ CB.*},73^,8~ @)3>!-@CM YvuK` X6%]slH}!#5HN0[Nk"$10ecesY\@rE* %05U6.jٍ Yp"  =P~nAUdjjr $qSnRE[+aZ{8UQfm%_4 Kt2@bm$'+h+ܭ1aWʄO<~9067)O5_,bCsPmXN6Uʺ[^4Ծ-g} b Wͥ<\=ʬb%w'@IhҩqaoF5{)_?n`ѷu$4|Wj7AgxCބ_Un0 CסsRtj`4Z-2%Hro٧KFn0A2H҇d6>T [Ej*pٶTgRLD֥@2?baurawpjqJȶCc{Zɸ:״V'0Li(]Xh>t"bښ̽zgF&nFp]a7-LQ]"nj( {-Hsh.mcI0:BҿpH?rP%m]PMT "^u8hw(1fed'&YV 3kD\K-+*P([(L NIQI++5,h:!ؾ>ü' ޺gG~u8\qq^I]z+׷ cWU,xW? \Oq\:;'EMߎ-PK!8drs/downrev.xmlDAO1F&fLIčbL&j8 A,wfY.njcv<"qy3yx,6s,A$ͧt8_ՋIv;دϻح \ ?PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!r?*drs/shapexml.xmlPK-!8Q drs/downrev.xmlPKW ZRJ___PPT9,$ BCONCLUSION Ensure that the firm has documented ISQC 1 quality controls and procedures which are effectively applied Ensure that audit work is carried out and documented in accordance with ISAs Use of suitable audit programme is essential  i  M  -    0 Z P6P6i*u     I}OPM___PPT10i._i+D=' = @B +"   ] {s[(  #  d v@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!aFdrs/downrev.xmlDn0 @'6Rдia$n1iETIځg=-׽mĕBS0e ȕ^(x ;R0Pnu`*Rj )cY8-9f',&:`r,JVQy_H, Lasɛ!W]HԧcsG?Vsesi3Cw\ WPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!aFdrs/downrev.xmlPK  ,$ tANY QUESTIONS?  P,   I}OPM___PPT10+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =-o6B fade*D3><*+8+0+ +"    vnV(    dv@~@~?Text Box 2"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!ʉdrs/downrev.xmlDn0 @'6R`446MfTk. Y;g康Rw ƣ U >?ޟ^@ĄNc)(zuBzH`*0)4d1|KPIcm$fb ߇Uh_n3l/y3=J=> t;f'O2~sP=DAo81/PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!ʉdrs/downrev.xmlPK 3 ,$ o THANK YOU  P 2    I}OPM___PPT10+ۥDV' = @B D' = @BA?%,( < +O%,( < +DH' = @B%(%(D' = @B%(D^' =AB5BB@B0B%(D' =1:Bvisible*o3>+B#style.visibility<*%(D' =+4 8?RCBBCB#ppt_wB*Y3>B ppt_w<*D' =+4 8?RCBBCB#ppt_hB*Y3>B ppt_h<*D' =-o6B fade*D3><*+8+0+ +"N (     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33N (     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33N7 0(     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33N8 P(     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33NB p(     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33Nd (     r0e0e?Rectangle 2      ~`q0e0e?Rectangle 39 3   6   33Ne (     r0e0e?Rectangle 2      ~@q0e0e?Rectangle 39 3   6   33N (     r0e0e?Rectangle 2      ~`q0e0e?Rectangle 39 3   6   33N (     r0e0e?Rectangle 2      ~@q0e0e?Rectangle 39 3   6   33Nf (     r0e0e?Rectangle 2      ~v0e0e?Rectangle 39 3   6   33Ng 0(     r0e0e?Rectangle 2      ~v0e0e?Rectangle 39 3   6   33Nh P(     r0e0e?Rectangle 2      ~ q0e0e?Rectangle 39 3   6   33Ni p(     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33N\ (     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33Nj (     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33NN (     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33NC (     r0e0e?Rectangle 2      ~q0e0e?Rectangle 39 3   6   33Nk (     r0e0e?Rectangle 2      ~`q0e0e?Rectangle 39 3   6   33Nl 0(     r0e0e?Rectangle 2      ~{0e0e?Rectangle 39 3   6   33Nm P(     r0e0e?Rectangle 2      ~`{0e0e?Rectangle 39 3   6   33N` p(     r0e0e?Rectangle 2      ~{0e0e?Rectangle 39 3   6   33NW (     r0e0e?Rectangle 2      ~{0e0e?Rectangle 39 3   6   33NX (     r0e0e?Rectangle 2      ~{0e0e?Rectangle 39 3   6   33Nn (     r0e0e?Rectangle 2      ~@v0e0e?Rectangle 39 3   6   33No (     r0e0e?Rectangle 2      ~@b%0e0e?Rectangle 39 3   6   33Np (     r0e0e?Rectangle 2      ~ d%0e0e?Rectangle 39 3   6   33Nq 0(     r0e0e?Rectangle 2      ~f%0e0e?Rectangle 39 3   6   33Nr P(     r0e0e?Rectangle 2      ~g%0e0e?Rectangle 39 3   6   33Ns p(     r0e0e?Rectangle 2      ~i%0e0e?Rectangle 39 3   6   33Nt (     r0e0e?Rectangle 2      ~k%0e0e?Rectangle 39 3   6   33Nb (     r0e0e?Rectangle 2      ~m%0e0e?Rectangle 39 3   6   33N>  (       r0e0e?Rectangle 2       ~`o%0e0e?Rectangle 39 3   6   33N; (     r0e0e?Rectangle 2      ~q%0e0e?Rectangle 39 3   6   33rP.6"`/S-m4z =^fAsv_ K85Ban߅˒sQd9 _ a cegi  kmo"q$&)s+-0EOh+'0$ hp   PowerPoint PresentationKeithStacyD169Microsoft Office PowerPoint@`X!@'v&@ڑn.@ꑄ՜.+,0\    On-screen Show (4:3)Keith2H!! &ArialCalibriTimes Wingdings Office ThemeSlide 1Slide 2Slide 3Slide 4Slide 5Slide 6Slide 7Slide 8Slide 9 Slide 10 Slide 11 Slide 12 Slide 13 Slide 14 Slide 15 Slide 16 Slide 17 Slide 18 Slide 19 Slide 20 Slide 21 Slide 22 Slide 23 Slide 24 Slide 25 Slide 26 Slide 27 Slide 28 Slide 29 Slide 30 Slide 31 Slide 32 Slide 33  Fonts UsedTheme Slide Titles!_?1StacyDStacyD  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$&'()*+,./012346789:;<CRoot EntrydO)PicturesCurrent User5SummaryInformation(%PowerPoint Document( c1DocumentSummaryInformation8-Root EntrydO)vXGPicturesCurrent User5SummaryInformation(%      !"#$&'()*+,6789:;<IH ՜.+,D՜.+,\    On-screen Show (4:3)Keith2H!! &ArialCalibriTimes Wingdings Office ThemeSlide 1Slide 2Slide 3Slide 4Slide 5Slide 6Slide 7Slide 8Slide 9 Slide 10 Slide 11 Slide 12 Slide 13 Slide 14 Slide 15 Slide 16 Slide 17 Slide 18 Slide 19 Slide 20 Slide 21 Slide 22 Slide 23 Slide 24 Slide 25 Slide 26 Slide 27 Slide 28 Slide 29 Slide 30 Slide 31 Slide 32 Slide 33  Fonts UsedTheme Slide Titles!4 $, PowerPoint Document( c1DocumentSummaryInformation8