Sample Key Audit Matters - Khilji & Company€¦ · The Institute of Chartered Accountants of...

Sample Key Audit Matters Reported in the First Year of Implementation

Volume 2

Disclaimer

This publication has been carefully prepared but it necessarily contains information extracted

from the annual reports of the listed entities. Therefore, it is intended for general guidance

only; it is not intended to be a substitute for detailed study of the annual reports, research

or the exercise of professional judgment. The publication does not amend or override the

International Standards on Auditing, the Companies Act 2017, other Laws, related Rules and

Regulations, the text of which alone are authoritative. The information presented in this

publication should not be construed as legal, auditing, or any other professional advice or

service. The Institute and its staff do not accept any liability to any party for any loss, damage

or costs howsoever arising, whether directly or indirectly, whether in contract, or otherwise

from any action or decision taken (or not taken) as a result of any person relying on or

otherwise using this document or arising from any omission from it.

Sector: Pharmaceuticals

46. Abbott Laboratories (Pakistan) Limited ................................................. 104

47. Highnoon Laboratories Limited ........................................................... 106

48. GlaxoSmithKline Pakistan Limited ....................................................... 107

Sector: Paper & Board

49. Century Paper & Board Mills Limited .................................................... 110

50. Cherat Packaging Limited ................................................................. 112

Sector: Refinery

51. National Refinery Limited ................................................................. 114

52. Byco Petroleum Pakistan Limited ........................................................ 118

Sector: Synthetic & Rayon

53. Pakistan Synthetics Limited .............................................................. 120

54. Gatron (Industries) Limited ............................................................... 124

Sector: Sugar & Allied Industries

55. Chashma Sugar Mills Limited ............................................................. 126

56. Mehran Sugar Mills Limited ............................................................... 128

57. The Premier Sugar Mills ................................................................... 130

Sector: Textile Composite

58. Feroze1888 Mills Limited .................................................................. 132

59. Azgard Nine Limited ....................................................................... 134

Sector: Textile Spinning

60. Crescent Fibres Limited ................................................................... 136

61. J.K. Spinning Mills Limited ................................................................ 138

Sector: Textile Weaving

62. Shahtaj Textile .............................................................................. 140

63. Zephyr Textiles Limited ................................................................... 142

Sector: Transport

64. Pakistan National Shipping Corporation Limited ...................................... 143

Sector: Technology & Communication

65. TRG Pakistan Limited ...................................................................... 146

Sector: Vanaspati & Allied Industries Limited

66. Unity Foods Limited ........................................................................ 149

Sector: Woolen

67. Bunnys Limited .............................................................................. 151

SAMPLE KEY AUDIT MATTERS Sector: Pharmaceuticals Company: Abbott Laboratories (Pakistan) Limited

The Institute of Chartered Accountants of Pakistan Page 104 of 153

Sector: Pharmaceuticals

Abbott Laboratories (Pakistan) Limited

SAMPLE KEY AUDIT MATTERS Sector: Pharmaceuticals Company: Abbott Laboratories (Pakistan) Limited

SAMPLE KEY AUDIT MATTERS Sector: Pharmaceuticals Company: Highnoon Laboratories Limited

Highnoon Laboratories Limited

SAMPLE KEY AUDIT MATTERS Sector: Pharmaceuticals Company: GlaxoSmithKline Pakistan Limited

GlaxoSmithKline Pakistan Limited

SAMPLE KEY AUDIT MATTERS Sector: Paper & Board Company: Century Paper & Board Mills Limited

Sector: Paper & Board

Century Paper & Board Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Paper & Board Company: Century Paper & Board Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Paper & Board Company: Cherat Packaging Limited

Cherat Packaging Limited

SAMPLE KEY AUDIT MATTERS Sector: Paper & Board Company: Cherat Packaging Limited

SAMPLE KEY AUDIT MATTERS Sector: Refinery Company: National Refinery Limited

Sector: Refinery

National Refinery Limited

SAMPLE KEY AUDIT MATTERS Sector: Refinery Company: Byco Petroleum Pakistan Limited

Byco Petroleum Pakistan Limited

SAMPLE KEY AUDIT MATTERS Sector: Refinery Company: Byco Petroleum Pakistan Limited

SAMPLE KEY AUDIT MATTERS Sector: Synthetic & Rayon Company: Pakistan Synthetics Limited

Sector: Synthetic & Rayon

Pakistan Synthetics Limited

SAMPLE KEY AUDIT MATTERS Sector: Synthetic & Rayon Company: Gatron (Industries) Limited

Gatron (Industries) Limited

SAMPLE KEY AUDIT MATTERS Sector: Sugar & Allied Industries Company: Gatron (Industries) Limited

Sector: Sugar & Allied Industries

SAMPLE KEY AUDIT MATTERS Sector: Sugar & Allied Industries Company: Chashma Sugar Mills Limited

Chashma Sugar Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Sugar & Allied Industries Company: Chashma Sugar Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Sugar & Allied Industries Company: Mehran Sugar Mills Limited

Mehran Sugar Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Sugar & Allied Industries Company: Mehran Sugar Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Sugar & Allied Industries Company: The Premier Sugar Mills

The Premier Sugar Mills

SAMPLE KEY AUDIT MATTERS Sector: Sugar & Allied Industries Company: The Premier Sugar Mills

SAMPLE KEY AUDIT MATTERS Sector: Textile Composite Company: Feroze1888 Mills Limited

Sector: Textile Composite

Feroze1888 Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Textile Composite Company: Feroze1888 Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Textile Composite Company: Azgard Nine Limited

Azgard Nine Limited

SAMPLE KEY AUDIT MATTERS Sector: Textile Composite Company: Azgard Nine Limited

SAMPLE KEY AUDIT MATTERS Sector: Textile Spinning Company: Crescent Fibres Limited

Sector: Textile Spinning

Crescent Fibres Limited

SAMPLE KEY AUDIT MATTERS Sector: Textile Spinning Company: Crescent Fibres Limited

SAMPLE KEY AUDIT MATTERS Sector: Textile Spinning Company: J.K. Spinning Mills Limited

J.K. Spinning Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Textile Spinning Company: J.K. Spinning Mills Limited

SAMPLE KEY AUDIT MATTERS Sector: Textile Weaving Company: Shahtaj Textile

Sector: Textile Weaving

Shahtaj Textile

SAMPLE KEY AUDIT MATTERS Sector: Textile Weaving Company: Shahtaj Textile

SAMPLE KEY AUDIT MATTERS Sector: Transport Company: Zephyr Textiles Limited

Zephyr Textiles Limited

Sector: Transport

SAMPLE KEY AUDIT MATTERS Sector: Transport Company: Pakistan National Shipping Corporation Limited

Pakistan National Shipping Corporation Limited

SAMPLE KEY AUDIT MATTERS Sector: Technology & Communication Company: TRG Pakistan Limited

�The Institute of Chartered Accountants of Pakistan Page 146 of 153 �

Sector: Technology & Communication

TRG Pakistan Limited

SAMPLE KEY AUDIT MATTERS Sector: Vanaspati & Allied Industries Limited Company: Unity Foods Limited

Sector: Vanaspati & Allied Industries Limited

Unity Foods Limited

SAMPLE KEY AUDIT MATTERS Sector: Vanaspati & Allied Industries Limited Company: Unity Foods Limited

SAMPLE KEY AUDIT MATTERS Sector: Woolen Company: Bunnys Limited

Sector: Woolen

Bunnys Limited

Sample Key Audit Matters - Khilji & Company€¦ · The Institute of Chartered Accountants of...

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