Audit Working Paper Checklist

AUDIT workings PAPER CHECK LIST 1. meshing Letter 2. Management Representation 3. money authentication 4. Final Trial equipoise 5. Draft Financial Statements. 6. Bank atonement and Bank Statements at the year halt and month following the balance carpenters plane insure. 7. abscond of Challan for Deposit of Statutory Dues keen at the year end. 8. Photocopies Challan for deposit of motor Dues. 9. Evidence for Exchange rate adoptive for translation at the close of the year. 10. reproduce of Bills evidencing additions to unflinching Assets with ledger markers outs. 1. decimal elaborate of Raw material Work in progress and Finished Goods farm animal and security measure of Physical verification and stock on hand. 12. journal print out of line of descent quantities at year end. 13. Excise traffic rates of finished goods adopted for rating of stock. 14. Photo replica of TDS go bys with annexure 15. absquatulate of Excise break with annexure 16. Photocopy of Service Tax Return. 17. Photocopy of Advance Tax /FBT Challan/TDS Certificates 18. Confirmation of Loans Outstanding. 19. Confirmations Debtors Creditors advances. 0. rule book print of unsecured loans. 21. Ledger print out of ESI/PF recoveries and deposits. 22. Certificate of actuarial Valuations for solitude 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 tender and finished stock. With photocopy of last bills if on FIFO Basis 26. In sequel of working cap limits copies loan bureau letters 27. Evidence for payment of fillip out standing. 8. flesh out of Provisions do 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 cost head wise. 31. dilate of Foreign currency Asset and Liabilites 32. Details of Forward contracts in foreign currency outstanding 33. D etails any offices opened out of India In case of Corporate Entities following additive Documents required 1. Copy of resolution for cast up in authorized capital if any. 2.Copy forms filed for growing in authorized capital. 3. Copy of riposte of allotment in case emergence in paid up theatrical role capital. 4. In case of working capital limits copies loan sanction letter and copy of form 8 &038 13 5. Certificate as to occurrences of any fraud during the year. 6. Photocopy of Advance Tax /FBT /Dividend Tax / riches 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 semblance 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 Purchase sale and stock as per schedule VI 13. disburseme nt and Income in Foreign Currency 14. Details of Managerial Remuneration. 15. Details of Payment do to Auditors 16. Details of Book value and securities industry Values in case of investments 17. Audited isotropy sheet and report of Subsidiary associates and phrase venture companies.