MANAGEMENT ASSERTIONS ON CRITICAL AUDIT MATTERS

12 Months Ended

Dec. 31, 2018

MANAGEMENT ASSERTIONS ON CRITICAL AUDIT MATTERS

NOTE 10 - MANAGEMENT ASSERTIONS ON CRITICAL AUDIT MATTERS

Manuals and handbooks: Absence of written manuals and handbooks is the concern for the audit. Since the Company is involving experienced professionals for the day to day operations, the need for specialized training was not felt. So also, the need for the written manuals and handbooks. However, the Management is aware of the need for standard operating procedures to educate and train its growing general staff. Preparation of manuals and handbooks has begun.