Report On Narrative and Auditing 2022
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Running head: NARRATIVE REPORTING
AUDITING
Name of the Student
Name of the University
Author Note
NARRATIVE REPORTING
AUDITING
Name of the Student
Name of the University
Author Note
NARRATIVE REPORTING
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1NARRATIVE REPORTING
Table of Contents
Executive Summary...................................................................................................................2
Introduction................................................................................................................................3
Financial Ratio of Company......................................................................................................3
Risk in the business....................................................................................................................3
Inherent Risk..........................................................................................................................3
Response to above mentioned risk.............................................................................................4
Accounting System in Company................................................................................................4
Internal Control System in Company.........................................................................................5
Conclusion..................................................................................................................................6
Reference....................................................................................................................................7
Appendix 1.................................................................................................................................8
NARRATIVE REPORTING
Table of Contents
Executive Summary...................................................................................................................2
Introduction................................................................................................................................3
Financial Ratio of Company......................................................................................................3
Risk in the business....................................................................................................................3
Inherent Risk..........................................................................................................................3
Response to above mentioned risk.............................................................................................4
Accounting System in Company................................................................................................4
Internal Control System in Company.........................................................................................5
Conclusion..................................................................................................................................6
Reference....................................................................................................................................7
Appendix 1.................................................................................................................................8
NARRATIVE REPORTING
2NARRATIVE REPORTING
Executive Summary
The report is based upon the audit process as it show how the company is able to get audited
its financial statement, it show how the auditor is able to inspect and examine the financial
statement of the company so that it can able to give proper opinion about the company
financial statement. The report show how the auditor able to ascertain material misstatement
in company with the help of financial ratio of the company, the report all show how the
auditor is able to ascertain the risk which is associated in the company financial statement. It
also show the procedure which the company have to follow in regards of financial statement
of the company. The last part of the report shows about the new accounting system which the
company is able to utilize in their business activities and also show the meaning of the
internal control in the business.
NARRATIVE REPORTING
Executive Summary
The report is based upon the audit process as it show how the company is able to get audited
its financial statement, it show how the auditor is able to inspect and examine the financial
statement of the company so that it can able to give proper opinion about the company
financial statement. The report show how the auditor able to ascertain material misstatement
in company with the help of financial ratio of the company, the report all show how the
auditor is able to ascertain the risk which is associated in the company financial statement. It
also show the procedure which the company have to follow in regards of financial statement
of the company. The last part of the report shows about the new accounting system which the
company is able to utilize in their business activities and also show the meaning of the
internal control in the business.
NARRATIVE REPORTING
3NARRATIVE REPORTING
Introduction
Auditing help the company to gain proper information about the company financial
statement to the user of the company. Auditor is able to inspect and examination the company
financial statement so that it can know about the company financial performance and how the
company is able to maintain the financial aspects in the company (Alzeban and Gwilliam
2014). It should able to carry many procedures which help them to gain the value in the
company financial statement. Auditor have to gain many audit evidence which help it to gain
proper amount of knowledge about the company business activities. The auditor have to
access the internal control system so that it can know about each company problem more
easily as all the main problem always remain in the internal control (Chen et al., 2014). The
company having lack of management is also have less amount of control internally so this led
to increase in overall risk in the company financial system. It should also take into
consideration all the aspects in the company business activities so that the company is able to
have proper amount of activities in regards of financial statement of the company. The report
show about the company audit process so this will help the user to gain proper amount of
information and also show different company ratio in the business. It also show about the
company risk matter in the business as well as how the company is able to manage its
business operation in the company.
Financial Ratio of Company
These ratios show about the company performance as it takes into consideration about
the different aspects of company financial position. It takes into consideration the liquidity
aspects, profitability, efficiency and leverage ratio. All the ratio is able to show about the
company different aspects of the company and how the company is able to carry all the
operation easily and effectively in the business.
Risk in the business
Each business is able to have to proper amount of risk in the business as this help the
company to manage its business operation more easily and effectively in the business. the
auditor have to check many activities so that it can access have proper strategies in regards of
risk of the company (De Simone, Ege and Stomberg 2014). There are two types of risk in the
company financial statement, which are inherent risk and control risk in the company.
Inherent Risk
This are the risk which are associated with company financial statement as this are the
risk which happen in the company due to error and omission in the business (DeFond and
Zhang 2014). This risk happens due to some proper error or omission of the company
financial information so this should be taken into consideration by the auditor in the company
financial statement.
The Inherent Risk involved in company financial statement are:
As the company is having less amount in liquidity ratio so it signifies that the
company is having an error in company financial statement so due to that there can be mis-
statement in company current asset so that this can help the company to reduce the liquidity
ratio of the company. As due to these company is having a bad ratio as it can keep on
reducing from 2016 to 2018 it keep reducing in company financial statement so it is found
that the company is having some inherent risk in their liquid ratio (DeFond and Lennox
2017). The auditor should able to analysis the internal control system so that it can able to
NARRATIVE REPORTING
Introduction
Auditing help the company to gain proper information about the company financial
statement to the user of the company. Auditor is able to inspect and examination the company
financial statement so that it can know about the company financial performance and how the
company is able to maintain the financial aspects in the company (Alzeban and Gwilliam
2014). It should able to carry many procedures which help them to gain the value in the
company financial statement. Auditor have to gain many audit evidence which help it to gain
proper amount of knowledge about the company business activities. The auditor have to
access the internal control system so that it can know about each company problem more
easily as all the main problem always remain in the internal control (Chen et al., 2014). The
company having lack of management is also have less amount of control internally so this led
to increase in overall risk in the company financial system. It should also take into
consideration all the aspects in the company business activities so that the company is able to
have proper amount of activities in regards of financial statement of the company. The report
show about the company audit process so this will help the user to gain proper amount of
information and also show different company ratio in the business. It also show about the
company risk matter in the business as well as how the company is able to manage its
business operation in the company.
Financial Ratio of Company
These ratios show about the company performance as it takes into consideration about
the different aspects of company financial position. It takes into consideration the liquidity
aspects, profitability, efficiency and leverage ratio. All the ratio is able to show about the
company different aspects of the company and how the company is able to carry all the
operation easily and effectively in the business.
Risk in the business
Each business is able to have to proper amount of risk in the business as this help the
company to manage its business operation more easily and effectively in the business. the
auditor have to check many activities so that it can access have proper strategies in regards of
risk of the company (De Simone, Ege and Stomberg 2014). There are two types of risk in the
company financial statement, which are inherent risk and control risk in the company.
Inherent Risk
This are the risk which are associated with company financial statement as this are the
risk which happen in the company due to error and omission in the business (DeFond and
Zhang 2014). This risk happens due to some proper error or omission of the company
financial information so this should be taken into consideration by the auditor in the company
financial statement.
The Inherent Risk involved in company financial statement are:
As the company is having less amount in liquidity ratio so it signifies that the
company is having an error in company financial statement so due to that there can be mis-
statement in company current asset so that this can help the company to reduce the liquidity
ratio of the company. As due to these company is having a bad ratio as it can keep on
reducing from 2016 to 2018 it keep reducing in company financial statement so it is found
that the company is having some inherent risk in their liquid ratio (DeFond and Lennox
2017). The auditor should able to analysis the internal control system so that it can able to
NARRATIVE REPORTING
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4NARRATIVE REPORTING
have to proper assertion in company financial statement so this will help the auditor to gain
proper knowledge about the company business easily and effectively.
The company is having high amount of complexity in the company business so this
can able to give proper amount of material misstatement in company business, as the
company is having so much of complexity so this can able to have an increase in risk in the
company financial statement. So, the company sales can be mis-stated as due to these the
company is not having proper amount of profit in the company business (Furnham and
Gunter 2015). Auditor should able to have proper process in the company so that it can able
to judge the complexity of the business and able to carry its operation more easily and
effectively in the company. Auditor should able to analysis company transaction properly so
this will help the auditor to gain proper amount of work as well as it able to get more amount
of audit evidence in regards of company statement and the auditor will able to give proper
opinion about the company business.
Response to above mentioned risk
Auditor should able to carry different procedure so that it can able to analysis the
company financial system easily and effectively in the business, as it should able to carry all
the activities properly (Griffiths 2016). The procedure which the auditor is able to follow is
that, it have to get proper utilization of company information and also able to perform
substantive test as this will help the company to gain proper amount of return in the company
business. It should able to have proper amount of test of control in company business so that
the auditor is able to ascertain the amount of materiality which is there in company financial
statement.
Risk in the
Business
Account
Affected
Assertion Test of Control
Decrease in
Liquidity
Ratio
Current
Asset and
Current
Liability
Completeness ā The
company should able to
record all the transaction in
the financial statement
Auditor should able to
analysis all the information
in books of accounts so that
it can know whether the
company have carried all the
transaction in financial
statement
Complexity
in Business
Sales
Account
Accuracy ā The company
should record all the
transaction properly as their
so much complexity so
company should able to have
proper record of transaction
Auditor able to check that
the company is have proper
internal control and how it
able to manage the business
operation in the company.
Accounting System in Company
Each company should able to have proper accounting system as this will help the
company to carry its business operation more easily and effectively in the business, as the
company is able to meet all the criteria than only it able to reach the goal and objective in the
business (Groomer and Murthy 2018). The system which should be adopted in the company
are:
Payroll System ā This is the system which the company can adopt to make proper entry in
company system, as this system involve all the detailed of company transaction from the
NARRATIVE REPORTING
have to proper assertion in company financial statement so this will help the auditor to gain
proper knowledge about the company business easily and effectively.
The company is having high amount of complexity in the company business so this
can able to give proper amount of material misstatement in company business, as the
company is having so much of complexity so this can able to have an increase in risk in the
company financial statement. So, the company sales can be mis-stated as due to these the
company is not having proper amount of profit in the company business (Furnham and
Gunter 2015). Auditor should able to have proper process in the company so that it can able
to judge the complexity of the business and able to carry its operation more easily and
effectively in the company. Auditor should able to analysis company transaction properly so
this will help the auditor to gain proper amount of work as well as it able to get more amount
of audit evidence in regards of company statement and the auditor will able to give proper
opinion about the company business.
Response to above mentioned risk
Auditor should able to carry different procedure so that it can able to analysis the
company financial system easily and effectively in the business, as it should able to carry all
the activities properly (Griffiths 2016). The procedure which the auditor is able to follow is
that, it have to get proper utilization of company information and also able to perform
substantive test as this will help the company to gain proper amount of return in the company
business. It should able to have proper amount of test of control in company business so that
the auditor is able to ascertain the amount of materiality which is there in company financial
statement.
Risk in the
Business
Account
Affected
Assertion Test of Control
Decrease in
Liquidity
Ratio
Current
Asset and
Current
Liability
Completeness ā The
company should able to
record all the transaction in
the financial statement
Auditor should able to
analysis all the information
in books of accounts so that
it can know whether the
company have carried all the
transaction in financial
statement
Complexity
in Business
Sales
Account
Accuracy ā The company
should record all the
transaction properly as their
so much complexity so
company should able to have
proper record of transaction
Auditor able to check that
the company is have proper
internal control and how it
able to manage the business
operation in the company.
Accounting System in Company
Each company should able to have proper accounting system as this will help the
company to carry its business operation more easily and effectively in the business, as the
company is able to meet all the criteria than only it able to reach the goal and objective in the
business (Groomer and Murthy 2018). The system which should be adopted in the company
are:
Payroll System ā This is the system which the company can adopt to make proper entry in
company system, as this system involve all the detailed of company transaction from the
NARRATIVE REPORTING
5NARRATIVE REPORTING
payment to workers to filling the tax return in the company (Hall 2015). This help the
company to maintain proper information in regards of wages, hours and taxes in related to
company employee. This help the company to gain proper knowledge of each transaction so
that the company is able to maintain proper amount of business operation. The auditor is able
to gain proper amount of knowledge in regards of company financial statement so that it can
know the amount of risk which is associated with company financial statement in company
business operation (Vovchenko et al., 2017).
Fixed Asset System ā This system help the company to record all the transaction properly
and effectively in company business system (Khlif and Samaha 2014). This system help the
company to record all the transaction in regards of its fixed asset so that the company is able
to know all the detail about the fixed asset in the company financial statement. Auditor is able
to meet all the requirement in the company as it able to gain proper information of the
company so this help the auditor to obtain proper evidence and the auditor is able to give
correct opinion upon the company financial statement.
General Ledger System ā Each company should able to have proper amount of transaction
so that it can able to have proper amount of information in the company financial statement,
as this help the company (Knechel and Salterio 2016). Auditor is able to meet all the criteria
in the company and able to check the account easily which so that this will help the company
to provide all the detailed information about the financial statement of the company.
Computerised Accounting System ā This are the system which able to carry its business
operation with the help of the computerised accounting system as this will help the company
to record the transaction more easily in the business as this help the company to gain an
advantage in the business (Lisic et al., 2016). Auditor is able to check all the transaction
properly and effectively in the business, it also able to conduct different process which help
the auditor to gain more audit evidence in the company business activities.
Internal Control System in Company
This is the system which every company should able to maintain in their business
structure so that the company can able to carry its business operation more easily and
effectively in the business (Newton et al., 2015). This system help the company to reach their
goals and objective more easily and effectively in the business, the company is able to carry
its operation more effectively so that it can manage the business risk in the company more
easily and effectively. This system help the company to observe, monitored the company
resources easily and effectively in the business. The company having proper amount of
internal control is able to have less amount of material effect in company business as well as
it help the company to gain proper control on the business risk which is associated in the
company business activity.
Auditor responsibility is to ascertain the internal control system of the company so
that the user is able to get proper detailed of company information in the business (Power and
Gendron 2015). It should be interpreted properly so that the company is able to have proper
valuation in respect of its financial statement. Internal control help the company to maintain
and reduce the overall business risk so if there is an weakness in overall company financial
activity.
Company should able to have proper amount of control so that it can able to meet up
the business risk easily as it should able to have proper lower management which will control
all the company transaction easily and effectively in company business (Sandvig et al., 2014).
NARRATIVE REPORTING
payment to workers to filling the tax return in the company (Hall 2015). This help the
company to maintain proper information in regards of wages, hours and taxes in related to
company employee. This help the company to gain proper knowledge of each transaction so
that the company is able to maintain proper amount of business operation. The auditor is able
to gain proper amount of knowledge in regards of company financial statement so that it can
know the amount of risk which is associated with company financial statement in company
business operation (Vovchenko et al., 2017).
Fixed Asset System ā This system help the company to record all the transaction properly
and effectively in company business system (Khlif and Samaha 2014). This system help the
company to record all the transaction in regards of its fixed asset so that the company is able
to know all the detail about the fixed asset in the company financial statement. Auditor is able
to meet all the requirement in the company as it able to gain proper information of the
company so this help the auditor to obtain proper evidence and the auditor is able to give
correct opinion upon the company financial statement.
General Ledger System ā Each company should able to have proper amount of transaction
so that it can able to have proper amount of information in the company financial statement,
as this help the company (Knechel and Salterio 2016). Auditor is able to meet all the criteria
in the company and able to check the account easily which so that this will help the company
to provide all the detailed information about the financial statement of the company.
Computerised Accounting System ā This are the system which able to carry its business
operation with the help of the computerised accounting system as this will help the company
to record the transaction more easily in the business as this help the company to gain an
advantage in the business (Lisic et al., 2016). Auditor is able to check all the transaction
properly and effectively in the business, it also able to conduct different process which help
the auditor to gain more audit evidence in the company business activities.
Internal Control System in Company
This is the system which every company should able to maintain in their business
structure so that the company can able to carry its business operation more easily and
effectively in the business (Newton et al., 2015). This system help the company to reach their
goals and objective more easily and effectively in the business, the company is able to carry
its operation more effectively so that it can manage the business risk in the company more
easily and effectively. This system help the company to observe, monitored the company
resources easily and effectively in the business. The company having proper amount of
internal control is able to have less amount of material effect in company business as well as
it help the company to gain proper control on the business risk which is associated in the
company business activity.
Auditor responsibility is to ascertain the internal control system of the company so
that the user is able to get proper detailed of company information in the business (Power and
Gendron 2015). It should be interpreted properly so that the company is able to have proper
valuation in respect of its financial statement. Internal control help the company to maintain
and reduce the overall business risk so if there is an weakness in overall company financial
activity.
Company should able to have proper amount of control so that it can able to meet up
the business risk easily as it should able to have proper lower management which will control
all the company transaction easily and effectively in company business (Sandvig et al., 2014).
NARRATIVE REPORTING
6NARRATIVE REPORTING
Conclusion
The report concludes about auditing process in the company. Auditor responsibility to
ascertain all the fraud and material mis-statement which is there in company financial books
of the company. It able to conclude about how the company is able to meet all the
requirement of audit and how the auditor is able to carry its process in the company financial
statement. The report conclude about the financial analysis which is done with the help of
financial ratio as this help the company to gain proper information about the overall
performance of company in last few years. It also shows the risk which is associated with the
company as this will help the user to know about the risk and how the company is able to
manage its business operation in company financial activity. It also concludes about the
process which the auditor will able to take in regards of the above risk and how the company
is able to get proper information in regards of company financial statement. Lastly it
concludes about the company internal control so this show that each company should able to
have proper amount internal control in the business and also how the company is able to meet
the requirement of internal control easily and effectively in the business.
NARRATIVE REPORTING
Conclusion
The report concludes about auditing process in the company. Auditor responsibility to
ascertain all the fraud and material mis-statement which is there in company financial books
of the company. It able to conclude about how the company is able to meet all the
requirement of audit and how the auditor is able to carry its process in the company financial
statement. The report conclude about the financial analysis which is done with the help of
financial ratio as this help the company to gain proper information about the overall
performance of company in last few years. It also shows the risk which is associated with the
company as this will help the user to know about the risk and how the company is able to
manage its business operation in company financial activity. It also concludes about the
process which the auditor will able to take in regards of the above risk and how the company
is able to get proper information in regards of company financial statement. Lastly it
concludes about the company internal control so this show that each company should able to
have proper amount internal control in the business and also how the company is able to meet
the requirement of internal control easily and effectively in the business.
NARRATIVE REPORTING
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Reference
Alzeban, A. and Gwilliam, D., 2014. Factors affecting the internal audit effectiveness: A
survey of the Saudi public sector. Journal of International Accounting, Auditing and
Taxation, 23(2), pp.74-86.
Chen, Y., Smith, A.L., Cao, J. and Xia, W., 2014. Information technology capability, internal
control effectiveness, and audit fees and delays. Journal of Information Systems, 28(2),
pp.149-180.
De Simone, L., Ege, M.S. and Stomberg, B., 2014. Internal control quality: The role of
auditor-provided tax services. The Accounting Review, 90(4), pp.1469-1496.
DeFond, M. and Zhang, J., 2014. A review of archival auditing research. Journal of
Accounting and Economics, 58(2-3), pp.275-326.
DeFond, M.L. and Lennox, C.S., 2017. Do PCAOB inspections improve the quality of
internal control audits?. Journal of Accounting Research, 55(3), pp.591-627.
Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a
Company's Personality. Routledge.
Griffiths, P., 2016. Risk-based auditing. Routledge.
Groomer, S.M. and Murthy, U.S., 2018. Continuous auditing of database applications: An
embedded audit module approach. In Continuous Auditing: Theory and Application (pp. 105-
124). Emerald Publishing Limited.
Hall, J.A., 2015. Information technology auditing. Cengage Learning.
Khlif, H. and Samaha, K., 2014. Internal Control Quality, E gyptian Standards on Auditing
and External Audit Delays: Evidence from the E gyptian Stock Exchange. International
Journal of Auditing, 18(2), pp.139-154.
Knechel, W.R. and Salterio, S.E., 2016. Auditing: Assurance and risk. Routledge.
Lisic, L.L., Neal, T.L., Zhang, I.X. and Zhang, Y., 2016. CEO power, internal control quality,
and audit committee effectiveness in substance versus in form. Contemporary Accounting
Research, 33(3), pp.1199-1237.
Newton, N.J., Persellin, J.S., Wang, D. and Wilkins, M.S., 2015. Internal control opinion
shopping and audit market competition. The Accounting Review, 91(2), pp.603-623.
Power, M.K. and Gendron, Y., 2015. Qualitative research in auditing: A methodological
roadmap. Auditing: A Journal of Practice & Theory, 34(2), pp.147-165.
Sandvig, C., Hamilton, K., Karahalios, K. and Langbort, C., 2014. Auditing algorithms:
Research methods for detecting discrimination on internet platforms. Data and
discrimination: converting critical concerns into productive inquiry, 22.
Vovchenko, N.G., Holina, M.G., Orobinskiy, A.S. and Sichev, R.A., 2017. Ensuring financial
stability of companies on the basis of international experience in construction of risks maps,
internal control and audit. European Research Studies Journal, 20(1), pp.350-368.
NARRATIVE REPORTING
Reference
Alzeban, A. and Gwilliam, D., 2014. Factors affecting the internal audit effectiveness: A
survey of the Saudi public sector. Journal of International Accounting, Auditing and
Taxation, 23(2), pp.74-86.
Chen, Y., Smith, A.L., Cao, J. and Xia, W., 2014. Information technology capability, internal
control effectiveness, and audit fees and delays. Journal of Information Systems, 28(2),
pp.149-180.
De Simone, L., Ege, M.S. and Stomberg, B., 2014. Internal control quality: The role of
auditor-provided tax services. The Accounting Review, 90(4), pp.1469-1496.
DeFond, M. and Zhang, J., 2014. A review of archival auditing research. Journal of
Accounting and Economics, 58(2-3), pp.275-326.
DeFond, M.L. and Lennox, C.S., 2017. Do PCAOB inspections improve the quality of
internal control audits?. Journal of Accounting Research, 55(3), pp.591-627.
Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a
Company's Personality. Routledge.
Griffiths, P., 2016. Risk-based auditing. Routledge.
Groomer, S.M. and Murthy, U.S., 2018. Continuous auditing of database applications: An
embedded audit module approach. In Continuous Auditing: Theory and Application (pp. 105-
124). Emerald Publishing Limited.
Hall, J.A., 2015. Information technology auditing. Cengage Learning.
Khlif, H. and Samaha, K., 2014. Internal Control Quality, E gyptian Standards on Auditing
and External Audit Delays: Evidence from the E gyptian Stock Exchange. International
Journal of Auditing, 18(2), pp.139-154.
Knechel, W.R. and Salterio, S.E., 2016. Auditing: Assurance and risk. Routledge.
Lisic, L.L., Neal, T.L., Zhang, I.X. and Zhang, Y., 2016. CEO power, internal control quality,
and audit committee effectiveness in substance versus in form. Contemporary Accounting
Research, 33(3), pp.1199-1237.
Newton, N.J., Persellin, J.S., Wang, D. and Wilkins, M.S., 2015. Internal control opinion
shopping and audit market competition. The Accounting Review, 91(2), pp.603-623.
Power, M.K. and Gendron, Y., 2015. Qualitative research in auditing: A methodological
roadmap. Auditing: A Journal of Practice & Theory, 34(2), pp.147-165.
Sandvig, C., Hamilton, K., Karahalios, K. and Langbort, C., 2014. Auditing algorithms:
Research methods for detecting discrimination on internet platforms. Data and
discrimination: converting critical concerns into productive inquiry, 22.
Vovchenko, N.G., Holina, M.G., Orobinskiy, A.S. and Sichev, R.A., 2017. Ensuring financial
stability of companies on the basis of international experience in construction of risks maps,
internal control and audit. European Research Studies Journal, 20(1), pp.350-368.
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Appendix 1
Total Word ā 2000 words
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Appendix 1
Total Word ā 2000 words
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9NARRATIVE REPORTING
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