Contents PAGE About the Author I-5 Preface to Fifth Edition I-7 Acknowledgement I-9 How to use this workbook I-11 Chapter-heads I-13 1 t i d u A n a f o s n o i t a t i m i L t n e r e h n I e c n a l a b e h t d n a g n i t r o p et Rs o lC a i c d nn aa nt i i f F e fn o e sB s e n ne i e l e w mt e ib T t n e m e t a t s s i M l a i r e t a M f o y r e v o c s i D t n e u q e s b u S 9 4 9 1 , t c A n o i t a l u g e R g n i k n a B n i s n o i s i v o r P y r o t u t a t S y n a p m o C g n i k n a B a f o t i d u A r o t i d u A n a f o s e i t u D d n a s r e w o P 3 1 0 2 , t c A s e i n a p m o C n i s e i t u D d n a s t h g i R s ’ r o t i d u A 6 3 1 0 2 , t c A s e i n a p m o C n i s n o i s i v o r P y r o t u t a t S d u a r F t r o p e R o t s n o i t a g i l b O s ’ r o t i d u A 8 y r o f t o u tt c a et ps se e h r t nn i i ks re os wp eas l me k n aha r t b Fr oa l nf os i i c t rr c oe Ai t m td n um ea o myc ero f o ct r t oud i t f a n u t Es a I-15 7 1.3.3 s m r e T y e K 1.3.4 7 1.3.2 r o t i d u A e h t f o s e v i t c e j b O l l a r e v O y n a p m o C g n i k n a B a f o t i d u A h c n a r B 1.2.1 1.2.2 1.2.3 s t n e m e t a t S l a i c n a n i F f o t i d u A n a f o e s o p r u P y n a p m o C g n i k n a B a f o t e e h S e c n a l a B d n a s t n u o c c A 1.1.6 1 1 2 3 1.1.1 1.1.2 1.1.3 1.1.4 1.1.5 6 1.3 1.3.1 4 4 5 5 6 6 1.2 1 1.1 k r o w e m a r F y r o t a l u g e R INTRODUCTION TO AUDIT OF FINANCIAL STATEMENTS S T N E T N O C E G A P s d r a d n a t S I A C I r e d n u s t n e m e r i u q e R : n o i t a t n e m u c o D t i d u A g n i t i d u A n o d r a d n a t S e h t r e d nI uA sC t I n ef mo 0 e3 r i 2 u ) qA eS R( n o i t a t n e m u c o D t i d u A f o n o i t a v r e s e r P PRE-ACCEPTANCE PROCEDURES s a n o i t i s o p e h t g n i t p e c c a r o f y t i l i b i g i l e r eo t hi t d gu na i n y i r a o t t r u e t ca s t As r o t i d u A s u o i v e r P e h t h t i w g n i t a c i n u m m o C r e f f o e h t g n i t p e c c A s m r e T t n e m e g a g n E t i d u A n o t n e m e e r g A r e t t e L t n e m e g a g n E t i d u A g n i u s s I POST-ACCEPTANCE PROCEDURES n o i t a m r o f n I e c n e r e f e R g n i t c e l l o C d e r a p e r P h c n a r B g n i t t e G PLANNING CONSIDERATIONS 3 1 0 2 , t c A s e i n a p m o C n o i t a m r o f n I e h t g n i t n e m u c o’ Dd :e n n i oa i t t a b mO r‘ od f n n a I ’ gt nh i g k u eo eS S‘ ) 2 1 ( 3 4 1 n o i t c e s r e d n u s n o i t a r e d i s n o C d u a r F s n o i t a l u g e R I B R ) s A S ( g n i t i d u A n o s d r a d n a t S I A C I n a n i s ne oc i n t a a l d u i gu eG RI dA nC aI : ’ ss wt an Le fm o e t na t oS i t l a a r i e c dn i a s ni n oF Cf ‘ 0o 5i t 2d Au SA 19 l a d i r n e a t a y t Mi t fn o E ke sh i Rt g en hi t d gn na i t s s s r e e s d s An dU nh ag gu o nr ’ i t hn y t f i te t n m n een dmo I r ‘ e i t 5a v 1t n 3s E s Ai s t SMi 18 ’ t n e m e t a t S l a i c n a n i F f o t i d u A n a g n i n n a l P ‘ 0 0 3 A S 20 4.3.3 n o i t a t n e m u c o D t i d u A 4.3.2 18 4.3 4.3.1 18 4.2 17 4.1.1 17 4.1.2 17 4.1 15 3.2 13 2.3.2 12 2.3 15 3.1 13 2.3.1 12 2.2 10 1.4.3 9 1.4.1 11 2.1 9 1.4.2 9 1.4 I-16 2 3 4 E G A P n o i t c u d o r t n I f e i r B l a i c r e m m o C r o t c e S c i l b u P y b d e s u e r a w t f o s sk Sn Ba CB s t r o p e R e b u c x e l F d n a S C N @ B s m e t s y S l o r t n o C l a n r e t n I d n a g n i t n u o c c A e h t g n i d n a t s r e d n U e r i a n n o i t s e u Q A : n o i t a m r o f n I g n i t c e l l o C s w e i v e R l a c i t y l a n A y r a n i m i l e r P s n o s i r a p m o C s n o i t a l e r r o C l a c i t i r C / r a l u g e r r I / e g r a L n o n o i t a m r o f n I gs ne i c t n c ea l v l d o CA ONSITE PLANNING / s d u a r F l a i t n e t o P g n i r e d i s n o Cs l :o mr t sn i c o i t C p ef ko se ld a i nr r oe i s v s O e f t o n re pm ge ng i y a l n p pa AM g n i s s e r D w o d n i W l a i t n e t o P f o s n o i t a c i d n I g n i y f i t n e d I d n a s n o i t c n a S d e h s u R f o s n o i t a c i d n I g ns i y t i f s i t o n p ee dD I 38 7.1.2 s e c n a v d A d n a s n a o L f o g n i l p m a S r o f s n o i t a s r t e n du i s o nc oc CA OFFSITE PLANNING h c n a r B e h t g n i w o n K 38 7.1.1 37 6.3.1 6.3.2 6.3.3 g n i l p m a S t i d u A f o w e i v r e v O f e i r B e b u c x e fl d n a S C N @ B , e l c a n fi n i e l b a l i a s t v r a o y p l e l a r r 0 e n 1 e l e g c s a t n r o i p F e r S B C 6.2.1 n i d ue ac r n Fa od t i gu nG i t I a A l e C I R: ’ ss e t i n t i e l i m b i e s t na ot pS sl e a i Rc n sa ’ r n oi t F i d f uo At ‘ i 0d 4u 2A An Sa CBS ENVIRONMENT : USEFUL SYSTEM GENERATED REPORTS t n e m n o r i v n E S B C 5.2.1 5.2.2 38 7.1 e c fi f O d a e H t a h t i w t l a e D y l l a m r o N s r e t t a M 6.3 ) g n i l p m a S t i d u A 0 3 5 A S ( s n o i t a r e d i s n o C g n i l p m a S 5.1.1 5.1.2 34 34 34 35 36 37 6.1 6.2 27 27 28 31 5.2 26 26 5.1 24 4.4.2 24 4.5 23 4.4.1 21 4.3.4 23 4.4 S T N E T N O C I-17 5 6 7 S T N E T N O C E G A P m u d n a r o m e M s ’ r a e Y s u o i v e r P f o t) c s eC f f o EM e( hs t e gg nn i a y h f i C r e f Vo h c n a r B e h t f o s e i t i v i t c A g n i s o l C e n i t u o R g n i y f i r e V s n o i t a i l i c n o c e R d n a g n i c n a l a B 44 fy o c sn me t es t i i s tn e eo hC : Sr ea ce nY as l u a o Bi /v s e e r cP nf ao l a t ba h dt ah et hi Lw r Ga ge nY i r t a n k pec re mr ouh CCC s n o i t a c i f i r e V e n i t u o R g n i h c u o V e l p m a S e n i t u o R t n u o c c A C N I d n a A P N f o n o i t a i l i c n o c e R AUDIT OF NEW ADVANCES n o i t c u d o r t n I s e r u d e c o r p t i d u A s n a o L g n i s u o H 52 s n a o L l a r u t l u c i r g A s n a o L r o t c e S y t i r o i r P d n a E M S M s t n e m e g n a r r A g n i k n a B e l p i t l u M s t n e m e g n a r r A m u i t r o s n o C s t n u o c c A r e v o e k a T ) c o h d A / s s e c x E / E U A D / D O T ( s e i t i l i c a F l a u s a C ) s n a o L e g a g t r o M ( s e i t r e p o r P t s n i a g a n a o L 61 9.2.8 48 ) eP mC oA cR nI I ( fg o n ei cn ni o es r i e v ho dr AP fd o n ta i n d o ui At s ra c k o fi f c i s e ss h e a r C ul y dC c et n ce e os t rs s PA i , s n yo n r o i a t C i nn i s mgm o ic l r e eo r PRN 59 9.2.7 58 9.2.5 56 9.2.3 59 9.2.6 57 9.2.4 53 9.2.2 52 9.2 9.2.1 52 9.1 48 8.2.1 46 8.1.5 50 8.2.2 47 8.1.6 45 8.1.4 43 8.1.2 g n i n e e r G r e v E l a i t n e t o P fs o e i st nl i oc i i t a a cF i t d i d ne I gr nC i k y a f i e t n W ef do I PERFORMING PRELIMINARY (ROUTINE) AUDIT PROCEDURES s t n e m e t a t S l a i c n a n i F f o t i d u A r o f s e r u d e c o r P e n i t u o R 8.2 g n i n n a l P n i k r o W s ’ r o t i d u A l a n r e t n I g n i s U 8.1.3 42 8.1.1 40 7.2 42 8.1 39 7.1.3 I-18 8 9 E G A P s t i s o p e D m r e T t s n i a g a n a o L s t n e m a n r O r e v l i S / d l o G t s n i a g a n a o L . c t e P V I / C S N / P I L t s n i a g a n a o L s n a o L f f a t S d n a s r o t c e r i D o t s n a o L ) G B ( s e e t n a r a u G k n a B s e e t n a r a u G f o t n e m y a P d n a d e k o v n I s e e t n a r a u G ) C L ( t i d e r C f o s r e t t e L g n i t n u o c s i D / e s a h c r u P l l i B f o r e t t e L r e d n u s l l i B f o g n i t n u o c s i D / n) oC i L t ( a i t t i o d ge er NC AUDIT OF CREDIT MONITORING n o i t c u d o r t n I s t e s s A d e s s e r t S f o n o i t u l o s e R r o f k r o w e m a r F l a i t n e d u r P l a n / o s i t r i e d t d o mA of ro t Pn fe o m ye t i r l i iu b q ae t n uR od cn ca As r :o s r t i e d t l ug u aAn f / i e s n Dri o o lt s i u c v fe l o rr i i WD P l a n o i t i d d A f o t n e m e r i u q e R : s r e w o r r o B e v i t a r g e n pi on o o i s Ci -v n o or NP ) A F R ( s t n u o c c A d e g g a l F d e R y b s d u a r F l a i t n e t o P :s s dr ue aw r o Fr r do eB t a s l e u o Rl su e p cu nr ac vs dn AU s e r u d e c o r p t i d u A g t n n i r eo mi t en t o a t M) S R yyP l l r h e Q t t ( n r t oar Muo p /Qe s dR t n n eae c m)n eDa t Om a S t r S Mo s(r f t ae b t ea P / DD ) -gR kn M oi t Q oa ( Br t /er kpo cOp one t S oR k n a B e h t o t d e g r a h C s e i t i r u c e S f o n o i t c e p s n I 82 c o h d A / ) L O T ( s t i m i L r e v O y r a r o p m e T / s s e c x E t l u a f e D l u f l i W d e g g a l F d e R d n a ) S W E ( s l a n g i S ) gA nF i R n ( rs a t Wn u yo l c r a c EA 89 : t n u o c c A f o t c u d n o Cs /d s n nu oF i t f a o r e g pn Oi n ro e h vp oi S n/ on i s o i i v s r r e e pv ui SD s w e i v e R l a u n n A 91 10.2.7 79 10.2.3 91 10.2.6 86 10.2.5 86 10.2.4 85 10.2.2 82 10.1.5 75 10.2.1 81 10.1.4 82 10.2 10.1.2 80 10.1.3 77 10.1.1 71 9.2.17 69 9.2.15 s n a o l e l c i h e V 9.2.18 70 9.2.16 66 9.2.14 65 9.2.12 63 9.2.10 65 9.2.13 64 9.2.11 62 9.2.9 77 10.1 S T N E T N O C I-19 10 S T N E T N O C E G A P AUDIT OF SPECIAL MENTION ACCOUNTS (SMA) t u b n o i t i s o p e u d r e v o y l n o t o N : n o i t o a s cl i a f i s s s s e a r l t C S ff o o sn i s g a i BS o t n i ) A M S ( s t n u o c c A n o i t n e M l a i c e p S f o s e ni or i o t g a e ct i f a i c s s b a l u C s d e t a r e Cl Le Ic Rc A C( oe t c gn e nr i t e r h od pa eRn do nn ar o ff o s ne r ou i t s a a ce i ) f g Mn i t n i ln ea o dni I es i yPv l r do a nr EaP d n u o r g k c a B f e i r B t e s s A , n o i t i n gg on ci en o Ri s ei v mo or cP nd I nn ea vn i o r i Dt a -c i mi f es t s s a y l SC s t p e c n o C y e K 105 e v i t c e f f E f o t n et a ma eD r i r u a ql eu n Ra -r tG n ed mn ea gm as ni an a Mh Ac Pe NM n o i t a c i f i s s a l C t e s s A r o f s e n i l e d i u G / s e l p i c n i r P l a r e n e G s ’ I B R : s n a o L l a r u t l u c i r g A f o s n o i t s a e cn i f i i l s e s d a i l u c tG e y s e s AK n o i t i n g o c e R e m o c n I s A P N s a d e i f i s s a l C s t n u o c c A n a o L g n i d a r g p U s e r u d e c o r P t i d u A ) L T ( s n a o L m r e T 112 D O d n a ) s t b e D k o o B / s k c o t S t s n i a g A ( t i d e r Cs t hi sm a i CL d e t n u o c s i D / d e s a h c r u P s l l i B s n a o L l a r u t l u c i r g A . c t e s P V I / s P V K , s C S N , s t i s o p e D m r e T t s n i a g a s e c n a v d A 122 12.2.5 120 12.2.3 ) A M S ( s t n u o c c A n o i t n e M l a i c e p S AUDIT OF INCOME RECOGNITION AND ASSET CLASSIFICATION s e n i l e d i u G y e K s ’ I B R 121 12.2.4 118 12.2.2 111 12.2 12.2.1 111 12.1.8 109 12.1.6 110 12.1.7 108 12.1.5 99 s e r u d e c o r p t i d u A 12.1.1 106 12.1.4 104 12.1.3 104 12.1.2 104 12.1 n o i t c u d o r t n I 11.1.1 100 11.2 99 11.1.4 98 11.1.3 98 11.1.2 98 11.1 I-20 11 12 E G A P s A P N f o g n i d a r g p U E M S M o t s e r u s a e M f e i l e R n o i t a c i f i s s s r a e l w C o tr e r s o s AB s n o i t a r e d i s n o C l a i c e p S n o i t i n g o c e R e m o c n I s e r u d e c o r P l a r e n e G s A P N t n e r e f f i d n o s n o i s i v o r P f o n o i t a c i f i r e V s n o i s i v o r P r e h t O t n e r e f f i d f o n o i t a c i f i r e V AUDIT OF RESTRUCTURING OF ADVANCES s e n i l e d i u G y e K s ’ I B R r o f k r o w e m a r F l a i t s t n ee ds us rA Pd e rs e s de nt r uS gf no i r n uo t i c t u ul ro t s s e e RR s E M S M f o n o i t a t i l i b a h e R d n a l a v i v e R l a r u t a N f o t n e v e e h t n i s n a o L f o g n i r uy t t c ui rm t a s l e a RC ’ n o i t a t n e m e l p m I r e d n u s t c e j o r P ‘ f o g n i r u t c u r t s e R 142 s E M S M o t n si o nt aa oc l i f gs i ns i t a s l i c x t ee fs s o a gn ni i r e ud t a c r ug rn t s w e r o ed t mu io t h e t ni Ow s e r u d e c o r P t i d u A r o f k r o w e m a r f l a i ’ t s n t ee ds us rA Pd ‘ e rs e s de nt r uS gf no i r n uo t i c t u ul ro t s s e e RR s t n u o c c A n a o L l a n o i t a c u d E d e r u t c u r t s e R s E M S y t M i m a l a C l a r u t a N f o t n u o c c a n o g n i r u t c u r t s e R o t s n a o l g n i t s i x e f o g n i r u t c u r t s e r e m i t e n O s E M S M f o g n i r u t c u r t s e R 14.2.4 s d r a C t i d e r C s e r u d e c o r p t i d u A 151 153 14.2.5 150 14.2.3 147 14.2.1 149 14.2.2 147 14.2 AUDIT OF PROVISIONING n o i t c u d o r t n I 14.1.2 145 14.1.5 141 14.1.4 140 14.1.3 138 14.1.1 134 13.2.3 131 13.2.1 138 14.1 132 13.2.2 131 13.2 125 12.2.9 123 12.2.7 127 12.2.10 124 12.2.8 123 12.2.6 129 13.1 S T N E T N O C I-21 13 14 S T N E T N O C E G A P PERFORMING GENERAL LEDGER (GL) AND PROFIT & LOSS (PL) AUDIT PROCEDURES k r o w e m a r F y r o t a l u g e R / l a g e L ) s A S ( g n i t i d u A n o s d r a d n a t S I A C I r e d n u s n o i t a g i l b O 3 1 0 2 , t c A s e i n a p m o C r e d n u s n o i t a g i l b O s m e t I t e e h S e c n a l a B r o f s e r u d e c o r P t i d u A s l a n r u o J r e f s n a r T f o y n i t u r c S s t n u o c c A r e g d e L ) e c i f f O ( l a n o s r e p m I g n i z i n i t u r c S s s e n i s u B d e s a B d n u f n o N n i s n og i t n c i ad s n ne al r n To ln a i d t n n ea t o g Pi n fd o n ne oL i : t a s r ce i d w no I gP f no i t a s s ue l a c vx EE s m e t I t n s u e o s c n c e A p x s E s o d L n & a s t e fi o m r o P c n r I o f f s o e y r n u i d t e u c r o c r S P t i d u A s e i t i l i b a i L t n e g n i t n o C d n a s n o i s i v o r P f o y n i t u r c S LONG FORM AUDIT REPORTING (LFAR) PROCEDURES s e r u d e c o r P R A F L n o i t a t n e m e l p m I e e t t i m m o C i n a l i J & h s o h G f o n o i t a u l a v E : s n o i t a d n e m m o c e R e e t n t o i mi t a mt n oe Cm he sl op hm GI f o n o i t a u l a v E : s n o i t a d n e m m o c e R e en t o t i i t mt a mn oe Cm e il n p am l i J I TAX AUDIT REPORTING PROCEDURES s t n e m m o C d n a s e r u d e c o r P t i d u A d e t s e g g u S BASEL VERIFICATION PROCEDURES n o i t a t u p m o c ) R An o Ri t Cc (u od i t o a r t Rn sI t f e e s i s r AB dk : er t o h gw i e e wm -a k r sf i l Re s oa t lb a r t e i d p an Cu 236 18.1 226 17.1 222 16.4 207 16.3 206 16.2 161 15.3.1 165 16.1 161 15.3 160 15.2.3 163 15.3.2 160 15.2.4 157 15.2.2 155 15.2 154 15.1.1 156 15.2.1 155 15.1.2 154 15.1 I-22 15 16 17 18 E G A P s l a r e t a l l o C d n a s e i t i r u c e S d e z i n g o c e R l e s a B t n e m s s e s s A t i d e r C l a n r e t x E ) ys bI dA eC t E a ( r s sn e o r i t uu st oi t ps xn EI s e r u d e c o r P y r a n i m i l e r P o i l o f t r o P l i a t e R y r o t a l u g e R s e r u s o p x E d e s a b d n u f n o N s e r u s o p x E d e l i a v a n U : ) s E S P ( s e s i r p r e t n Ef o re or t c e eh St g cn i l i b t ua Pd dp nU ad n ea t a s r g on pi rt oa CR 247 l a r u R t ls a e s n r s e ot e i t n a n i I s u Na B -k t av i n n a e e j e m o j n Ya r aA e y v a ) o d M G o L yR n t o n N n Ao a lY i s yA s aD i m d(e nnm m e o i e o es s h C Di c n nMS o o n s e edo t t i ot a a on c ch e fi i fii v i t tlb e r r vu e e i C CL S ISSUING INDEPENDENT AUDITOR’S REPORT k r o w e m a r F y r o t a l u g e R / l a g e L 9 4 9 1 , t c A n o i t a l u g e R g n i k n a B 3 1 0 2 , t c A s e i n a p m o C s n o i t a l u g e R I B R - a c i n u m m o Ce c :n I Aa Cn Ir e fv o 0o 6G 2h )t Ai Sw ( d ge ng i r t a i d h uc Ae s no oh st dh ri t a dw nn ao t i S t n o i n i p O f o m r o F s t r o p e R t i d u A d e i f i d o M f o s e p y T 253 20.1.6 245 s t D n r ee R dd H un t s uO o)M t Sf y o dWe i E s s(m s e E bn u h M So c iS S tt s c) M e eS r SI e o t t rS n neC o Ik( n i a y t ae d n i e oWs v L b b lyu lS u al S nat c o i s i t t s e m a e r coe r t unn e t doI n Ecr I o n nEt o ooc e ete g t t S n a a l i c cg a fi fin r i i t t t on r r l e e e e C CbC 252 20.1.5 252 20.1.3 249 20.1.1 252 20.1.4 249 20.1.2 249 20.1 s e p y T r e m o t s u C l e s a B f o n o i t a c i f i s s a l C SPECIAL-PURPOSE CERTIFICATION PROCEDURES t p m o r P d n a ) S I ( n o i t n e v b u S t s e r e t ) n I I R nP a( oe Lv i pt on re Cc n nI ot n ee t a m cy fia i tp r e e CR 19.5 s e r u d e c o r P t i d u A 19.3 246 19.4 243 19.2 241 18.2.5 240 18.2.3 242 19.1 240 18.2.4 239 18.2.2 237 18.1.2 238 18.2.1 237 18.1.3 236 18.1.1 238 18.2 S T N E T N O C I-23 19 20 S T N E T N O C E G A P SBA 2(9) : r o f d e r e h t a gs s se e n ce nt ea i dr i p v o Er tp i p d uA Ad en ha t y gc nn i e wi c ei i f v f eu RS : h p a r g a r a P ) M O ( r e t t a M r e h t O SBA 2(8) h p a r g a r a P ) M o E ( r e t t a M f o s i s a h p m E : h p a r g a r a P n o i n i p O E B O T ( S R E W O) RT RN OE BM EE GG RA AN LA RM OH FC TN EA ER HB S -M T CO AR FF ED GE N AI PA ET NB OO SBA 2(7) t r o p e R t i d u A e t a i r p o r p p A e h t g n i u s s I : - d t e n t t ep n m e ee c i c c gA i f fas una Sah nMr i ao a t t oi b t d Oeu uA od t e yeh t ct i l n r i ee b t df ai nv a I n nEo at it i t fda n u o t ie eAm m cei e nt Lg a ei a ur dg qpen s eoo s rpE np e opmh CAI t SBA 2(6) ) M A K ( s r e t t a M t i d u A y e K1 g0 n7 i A t a S ch i n p ua r mg a mr oa Cp 296 M I L E R P ( D E R I U Q E R S T R O P E R D ) ET TS AI RL EE NV EI T GA MT EN TE ST YY SR SA BN CI : S E R U D E C O R P R A F L R O F D E R I U Q E R N O I T A M R O F N I SBA 2(5) T O N T S E R E T N I N I D N A S N O IT S I N VU OO RC PC ,A A P) NC N NI I( TD NE ET C ME EL VL OO MC : A M S N I T N E M E V O M F O S I S Y L A N A Y R A N I M I L E R P SBA 2(4) D E R U T C U R T S E R S T N U O C C A N I T N E M E V O M F O S I S Y L A N A : S E R U G I F S S E N I S U B D N E R E T R A U Q R A E N F O N O S I R A P M O C 289 SBA 2(3) G N I N N A L P T I D U A ( S W E I V E R L A C I T Y L A N A Y R A N I M) IL LE EV RE PL 288 : S I S Y L A N A E C N A I R A V D L E I Y & T S O C Y L R E T R A U Q 286 SBA 2(2) G N I T N U O C C A F O N O IS TM AE UT LS AY VS EL &O R YT DN UO TC SL YA RN AR N IE MT IN LI ED RN PA 285 : E L I F O R P H C N A R B 283 SBA 2(1) E C I F F O H C N A R B O T S T N E M E R I U Q E R F O R E T T E L 282 : A M R O F N I G N I K E E S ) R O L ( S T N E M E R I U Q E R F O R E TN TO EI LT 275 SBA 1(3) R O T I D U A S U O I V E R P O T N O I T A C I N U M M O C 293 SBA 2(11) : 271 : 259 t r o p e R t i d u A e h t g n i t i r W 269 SBA 1(2) - 291 SBA 2(10) : 263 : - 262 SBA 1(1) 260 20.2.1 261 20.2.2 260 20.2 e h t n e h w t r o p e r s ’ r o t i d u a e h t f o d te n i ei f t d n oo Cm ds ni an o i mn ri op Fo 20.1.12 258 20.1.10 255 20.1.8 259 20.1.11 258 20.1.9 254 20.1.7 I-24 APPENDIX A S T N E T N O C I-25 E G A P : SBA 4(8) : B2 : B3 : FT I OD TU CA EY PR SO ET RU T NA IT KS RN I OS WE ES MP AA RL FR O NFS OSK I N TRA COB T AI L A TDI NUC EAR MYE ERM COM T RU O OT C FA NTF ESO 334 B4 : RE EH TT T EF LO TY NT EI MRR O EOT GHI ATD GUU NAA EGH FNC OIN T TNA AI R MOB RP OPY FAB EEK VHN I A TT AOB RTD T E Z STI UNL LE LSA IEN O SB I ’ I A T COA ITN 337 B5 : ) S W E ( S L A N G I S G N I N R A W Y L R A E D E T A L E R 9 1 D I V O C R O F K R O W E M A R F N O I T US LS OE SR ET RS E G A K C A P Y R O T A L U G E R 9 1 D I V O C ) S E M S M ( S E S IS RE PC RN EA TV ND EA MF UO IG DN EI MR U DT NC AU R LT LS AE MR S,R OO RT CC IE MS s E M S M R O F E M E H C S N O I T N E V B U S T S E R E T N I S E S I R P R E T N E M U I D E M D N A L L A M S , O R C I M F O Y R T S I N I M : 341 - .E T M . RH .TO W C FI EON T A ASL C I IUJ FTD I TAN RTA ESH CNS O FOH I OT G TAE ATH MNT RE OMF FEO LS EP V N IMO TII A/T REA TCD SNN UAE LIME LLME IPO IM T A CT COEI ICRM : 328 ) EDPC HNUV TAOC FSR( ODGN O SULI NAES ORVS IF I T EM AKL DNHM NAGO EBIC E MFHC MOEN OSHA T TL CC I EE FG RP OI ESSV HANL A T L O IR FAT T OGA EDN NL E O N IN C T EE AOMH TEMT NEOY ETCB TE MI P EMRU L PMET MOHE ICTS B1 326 N O I T A C I F I T O ) NE ( 2 S7 R9 I. AR FS . F. AG 5 E1 T0 A2 , RR OE PB RM OE CC E FD O H YT R4 T1 SD IE NT IA MD B11 VT OC CA EX RA UT T IE DM NO EC PN) XIT E R F YOO P N)E 3R A( FAT 0I O4 T D CNU EOA PIX STA C EE T RS F N O I H ERT TE7 AD1 CNE IUS F I U TDA REL ERC CE( SBA 4(7) E C N A T T I M E R D N A E C R U O S T A N O I T C U D E D X A T : / S N R U T E R F O N O I S S I M B U S F O W E I V E R R O FS T TN SE I LM KE CT EA HT CS SBA 4(6) ) C L ( T I D E R C F O S R E T T E L F O T I D U A R O F T S I L K C E H C : S E E T N A R A U G K N A B F O T I D U A R O F T S I L K C E H C SBA 4(5) D E W E N E R / D E W E I V E R S T I M I L F O T I D U A R O F T S I L K C E H C : ) C C K ( S N A O L L A R U T L U C I R G A F O T I D U A R O F T S I L K C E H C SBA 4(4) S N A O L L I A T E R F O T I D U A R O F T S I L K C E H C : 325 : S E I T I R A L U G E R R I / S N O I T A I V E D : G N I H C U O V E N I T U O R B10 323 SBA 4(3) H S A C F O N O I T A C I F I R E V L A C I S Y H P : 321 : 360 B9 319 SBA 4(2) 357 : 316 : 356 B8 312 SBA 4(1) 354 : 309 : - 303 SBA 3(2) 344 : B7 301 : 342 B6 299 SBA 3(1) APPENDIX B