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SR NO Particulars Yes/No/Na Remarks: General List of Documents To Check and Filed in Audit Working Paper File

This document provides a general list of documents that should be checked and filed in audit working papers. It includes 61 items grouped into the following categories: direct tax reporting, indirect tax, company law, compliance in other allied laws, and miscellaneous others. The list includes documents such as tax computations and payments, asset invoices, shareholder information, board meeting minutes, compliance with regulations, opening and closing balances, loan details, and draft financial statements. The purpose is to organize documentation for a thorough audit.

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Rajat Rastogi
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Download as DOCX, PDF, TXT or read online on Scribd
27 views

SR NO Particulars Yes/No/Na Remarks: General List of Documents To Check and Filed in Audit Working Paper File

This document provides a general list of documents that should be checked and filed in audit working papers. It includes 61 items grouped into the following categories: direct tax reporting, indirect tax, company law, compliance in other allied laws, and miscellaneous others. The list includes documents such as tax computations and payments, asset invoices, shareholder information, board meeting minutes, compliance with regulations, opening and closing balances, loan details, and draft financial statements. The purpose is to organize documentation for a thorough audit.

Uploaded by

Rajat Rastogi
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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GENERAL LIST OF DOCUMENTS TO CHECK AND FILED IN AUDIT WORKING PAPER

FILE:

SR PARTICULARS YES/NO/NA REMARKS


NO

DIRECT TAX REPORTING

1 Copy Of Computation Of Income of Last


Year

2 Summary of Disallowances to be made


and Allowances as per 43B

3 Deferred Tax Working

4 Form 26AS

5 Advance Tax Payments Challans

6 Invoice Of Addition To Fixed Assets

7 Invoice Of Sale Of Fixed Assets

8 TDS Payments Challans

9 Cash Ledger With Transaction More


Than Rs. 20000/-

10 Status Of Pending Income Tax


Assessement

11 Certificate Under Sec. 40(A)(3) & 269SS


& 269T Of Income Tax

12 List of Parties covered under 40 A 2(b)


with relation and transactions

13 TDS details as per Clause 34

14 Quantitative Details

INDIRECT TAX – VAT/EXCISE/ST/CUSTOM

15 Applicability of VAT/CST

16 Applicability of Excise

17 Applicability of ST

18 Applicability of Customs

18 Respective Returns Copy


19 Respective Challans Copy

20 Respective Order Status, if any

21 Reconciliation Statement of Turnover


declared and booked, wherever required

COMPANY LAW

21 Shareholding Pattern

22 List Of Directors

23 List Of KMP

24 Register Extracts of Transactions with


related parties

25 Minutes Of Meeting

26 Fixed Assets Register

27 List Of Related Party As Per As18

28 Ledger Of Related Party From Tally


Having Transaction

29 Calculation Of Foreign Exchange


Profit/Loss

30 Representation From Director For


Qualification

31 Any Change In MOA/AOA

32 Copy Of Annual Return Filled With MCA

33 Calculation Of Director Remuneration As


Per Companies Act

Checklist as provided below as per CA,


2013

34 CSR – Applicability and Its Compliances

35 Cash Flow Statement by other than


Small and One Person Company

36 Consolidated Financial Statement


preparation applicable

37 Internal Financial Controls policy and


monitoring process
38 Schedule II – Depreciation Useful life if
not the same technical report

39 KMP appointment and its compliances

40 Directorship List – Appointment or


Disqualification if any

41 Independent Director and/or Women


Director

42 Deposits repayment other than Directors

43 Annual return Extracts – MGT 9

44 Number of meetings by BOD (OM,


EOM,BM) and its minutes

45 Vigil Mechanism

46 List of Contracts or Arrangements with


Related Party

47 Various Committees to be Formed

48 Interest by directors

49 Various Forms filed with ROC

50 Corporate Governance

51 Secretarial Audit Requirement or


Compliance Certificate from Practicing
CS

COMPLIANCE IN OTHER ALLIED LAWS

52 PF Payment Challans and Returns copy,


if any

53 Profession Tax Payment Challans and


Returns copy, if any

54 ESIC Payment Challans and Returns


copy, if any

55 LWF Payment Challans and Returns


copy, if any

56 SEBI compliances

MISCELLANEOUS – OTHERS

57 Audit Engagement Letter(With


Reference to SA 210)
58 Opening and Closing Trail Balance

59 Last Year Signed Financial Statement

60 List of Various Registration Obtained in


other laws

61 List of Branches

62 List and place of books maintained

63 Loan Payment Sch. & Loan Confirmation


Letter

64 Cash Balance Confirmation Letter Along


With Denomination

65 Bank Balance Confirmation

66 Outstanding Entry Passed – Provide


Supporting Xerox Copy

67 Draft Financial Statement

68 Management Representation Letter

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