Audit Working Paper Checklist

AUDIT WORKING PAPER bind LIST 1. Appointment Letter 2. Management Representation 3. Cash security department 4. Final Trial Balance 5. Draft Financial Statements. 6. Bank reconciliation and Bank Statements at the division end and month following the sense of agreement sheet date. 7. Photocopy of Challan for Deposit of Statutory Dues outstanding at the year end. 8. Photocopies Challan for deposit of Labour Dues. 9. raise for Exchange rate adopted for transformation at the close of the year. 10. Photocopy of Bills evidencing additions to Fixed Assets with ledger gulls outs. 1. Quantitative details of Raw material Work in progress and Finished Goods phone line and certificate of Physical verification and stock on hand. 12. Ledger chump out of inventory quantities at year end. 13. Excise Duty order of finished goods adopted for valuation of stock. 14. Photocopy of TDS numbers with annexure 15. Photocopy of Excise return with annexure 16. Photocopy of Service measure Return . 17. Photocopy of Advance Tax /FBT Challan/TDS suretys 18. bridle of Loans Outstanding. 19. validations Debtors Creditors advances. 0. Ledger print of unsecured lends. 21. Ledger print out of ESI/PF recoveries and deposits. 22. award of Actuarial Valuations for retirement and long term benefit provisions. 23. Ledger print of Cenvat credits. 24. Reconciliation of Excise/ Cenvat as per Excise and Financial records. 25. Worksheet for valuation of bare-ass and finished stock. With photocopy of last bills if on FIFO Basis 26. In field of study of working capital limits copies loan sanction letters 27. Evidence for payment of Bonus out standing. 8. Details of Provisions make at the year end with copies of bills 29. Photocopies of Fixed deposit receipts outstanding. 30. Note on reasons for significant variation in Income and Expense head wise. 31. Details of distant up-to-dateness Asset and Liabilites 32. Details of Forward contracts in foreign currency outstanding 33. Details a ny offices opened out of India In drive of Corporate Entities following additional Documents required 1. reduplicate of resolution for addition in authorized capital if any. 2. sham forms filed for increase in authorized capital. 3. Copy of return of allotment in case increase in gainful up share capital. 4. In case of working capital limits copies loan sanction letter and copy of form 8 & 13 5. Certificate as to occurrences of any fraud during the year. 6. Photocopy of Advance Tax /FBT /Dividend Tax /wealth tax challan/TDS Certificates 7. Copy of annual return filed under companies Act. 8. Confirmation as to change in shareholding as on date of balance sheet in relation to previous year 9.List of debtors with debtors outstanding for more than than six months. 10. List of related party with details of transaction 11. Copy of Actuarial Valuation report with details of assumptions. 12. Quantitative details of leveraging sale and stock as per schedule VI 13. Expenditure and Incom e in Foreign Currency 14. Details of Managerial Remuneration. 15. Details of Payment made to Auditors 16. Details of Book value and market Values in case of investments 17. Audited Balance sheet and report of Subsidiary associates and Joint venture companies.