ࡱ> *,'()5@0bjbj22 &XX<>5>5>58v5$5htZ7Z7p7p7p7999hhhhhhh$iRLl+h999@99+hp7p7*@h<<<<<<9p78p7h<<9h<<<<$=6N Q\p7N7 o?Z>5:LY,q\ Vh0h%[,l:BlXQ\lQ\ 99<<99999+h+hD1>5 <>5AUDIT OBJECTIVESTo determine whether:A.Earnings per share has been appropriately calculated in accordance with IAS-33.B.Adequate and appropriate disclosures have been made in the financial statements.1. Basic1.1Ensure that the net profit or loss for the period attributable to ordinary shareholders is the net profit or loss for the period after deducting preference dividends.1.2Ensure that all items of income and expense which are recognised in a period, including tax expense, extraordinary items and minority interests, are included in the determination of the net profit or loss for the period.1.3Ensure that the amount of net profit attributable to preference shareholders, including preference dividends for the period, is deducted from the net profit for the period (or added to the net loss for the period) in order to calculate the net profit or loss for the period attributable to ordinary shareholders.1.4Ensure that the amount of preference dividends that is deducted from the net profit for the period is:the amount of any preference dividends on non-cumulative preference shares declared in respect of the period; andthe full amount of the required preference dividends for cumulative preference shares for the period, whether or not the dividends have been declared. The amount of preference dividends for the period does not include the amount of any preference dividends for cumulative preference shares paid or declared during the current period in respect of previous periods.1.5Ensure that the number of ordinary shares is the weighted average number of ordinary shares outstanding during the period.1.6Ensure that the weighted average number of ordinary shares outstanding during the period and for all periods presented is adjusted for events, other than the conversion of potential ordinary shares, that have changed the number of ordinary shares outstanding, without a corresponding change in resources.1.7Obtain a schedule calculating earnings per share. Foot and tie to support in other work papers.2. Diluted1.1Ensure that the amount of net profit or loss for the period attributable to ordinary shareholders is adjusted by the after-tax effect of:Any dividends on dilutive potential ordinary shares which have been deducted in arriving at the net profit attributable to ordinary shareholders;Interest recognised in the period for the dilutive potential ordinary shares; andAny other changes in income or expense that would result from the conversion of the dilutive potential ordinary shares.1.2Ensure that the number of ordinary shares is the weighted average number of ordinary shares, plus the weighted average number of ordinary shares which would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares.1.3Ensure that potential ordinary shares are treated as dilutive when, and only when, their conversion to ordinary shares would decrease net profit per share from continuing ordinary operations.1.4Ensure that earnings per share amounts are not adjusted for such transactions occurring after the balance sheet date. Other tests as deemed necessaryDisclosureEnsure appropriate disclosure have been made in accordance with the reporting framework and fill relevant portion of FSDCL.Supervision, review and conclusion1.Perform Senior review and supervision.2.Resolve Senior review points.3.Resolve Partner and Manager review points.4.Conclude response to the audit objectives. Audit conclusion Based on the substantive test procedures, I/we performed as outlined above, it is my/our opinion that the audit objectives set forth at the beginning of this audit program have been achieved, except as follows: ___________________________________________________________________________________________________________ ___________________________________________________________________________________________________________ ___________________________________________________________________________________________________________ ______________ ______________ ___________ ____________ Date:____________ Signature Job Incharge Manager Partner AUDIT PROGRAM CLIENT: ___________________________________________________________ T/AP/5  PERIOD: ___________________________________________________________ SUBJECT: EARNINGS PER SHARE Est. 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