Permanent Documents Index

Documents
Page Yes
SL. No. Documents Name Remarks
No. or
No
01. General Information
i. Background of client PD#1 Yes
02. Engagement Details
i. EOI / Offer U/S 210(1) PD#2 Yes
ii. Appointment letter U/S 210(1) PD#3 Yes
iii. Letter of Engagement PD#4 Yes
iv. Management Representation Letter No
v. 23 (B) (Accepted) PD#5 Yes
v.1. 23 (B) (Refused) No First Audit
vi. Consent Letter PD#6 Yes
vii. Clearance from previous Auditor No First Audit
03. System and control
i.Financial Statements Level Risk Assessment PD#7 Yes
04. Statutory Information
i. Memorandum and Articles of Association PD#8 Yes
ii. Certificate of Incorporation PD#9 Yes
iv. From XII PD#10 Yes
v. Schedule X No First time return
Submite
vi. TIN PD#11 Yes
vii. BIN PD#12
viii. Trade License PD#13 Yes
05. Taxation
i. Acknowledgement Receipt No First time return
Submite
ii. Copy of Tax Return No
06. Assets
i. Details of freehold/leasehold properties No
ii. Details of location of title deeds and Lease No
Agreements
iii. Details of intangible assets No
iv. Investments in subsidiaries and associated No
undertakings
v. Details of professional valuations No
vi. Clients Insurance Cover Detail No
07. Bank Accounts, Loans and Agreements
i. Bank Accounts and Signatories No
ii. Borrowing Facilities and loan agreements No
iii. Copy of Bank over draft or loan facilities, security No
and covenants
iv. Details of Land Document PD#14 Yes
v. Details of share options No
vi. Details of other loans No
vii. Royalty Agreements No
Correspondence and information of
08.
continuing interest
i. Index Yes
ii. Client’s other professional advisers No
09. Accounts
i. Signed copies of full accounts PD#15 Yes
 Working Paper
For Disclaimer.

Documents
Yes
Sl. No. Documents Name Date Remarks
or
No
01. Appointment Procedures
i. Client Continuance/ Acceptance Procedure
ii. Engagement Letter with client acceptance
iii. Team Deputation
iv. Entry Meeting
02. Risk Assessment Procedures
Audit Planning /Audit program (Scope, timing,
03. significant change with previous year.)
04. Audit Materiality
05. Analytical Procedures
06. Going Concern Declaration
07. Audit Independence declaration
08. Laws Regulation
09. Substantive Procedures
i. Property, Plant & Equipment (PPE) No
ii. Inventory No
iii. Receivables/ Advance No
iv. Cash & Cash Equivalents No
v. Loan with bank/ NBFI No
vi. Revenue/ Income No
vii. Cost of Good Sold (COGS) No
10. Reporting & Communication
i. Management representation No
ii. IFRS disclosures checklist
11. External confirmation
i. Bank Confirmation
ii. Receivable Confirmation
iii. Payable Confirmation
iv. Inter-company Loan Confirmation
12. Others
i. Test of Control
ii. Compliance Report on IAS & IFRS
iii. IFRS Disclosure
iv. Request to supply Necessary Documents
v. Audit review/Review Reply
vi. Management signed Accounts U/S 189(3)
vii. Previous year’s Audit report
viii. Current year’s Audit report
ix. DVC
x. Bank Statements, Reconciliation
xi. Copy of VAT Return 9.1
xii. Documents relating to Fixed Assets Addition
xiii. Overview Internal Control Questionnaire
xiv. Exit Meeting
xv. Submission Letter
xvi. Professional Bill
 Working Paper
For Qualified.

Documents
Yes
Sl. No. Documents Name Date Remarks
or
No
01. Appointment Procedures
i. Client Continuance/ Acceptance Procedure
ii. Engagement Letter with client acceptance
iii. Team Deputation
iv. Entry Meeting
02. Risk Assessment Procedures
Audit Planning /Audit program (Scope, timing,
03. significant change with previous year.)
04. Audit Materiality
05. Analytical Procedures
06. Going Concern Declaration
07. Audit Independence declaration
08. Laws Regulation
09. Substantive Procedures
i. Property, Plant & Equipment (PPE)
ii. Inventory
iii. Receivables/ Advance
iv. Cash & Cash Equivalents
v. Loan with bank/ NBFI
vi. Revenue/ Income
vii. Cost of Good Sold (COGS)
10. Reporting & Communication
i. Management representation
ii. IFRS disclosures checklist
11. External confirmation
i. Bank Confirmation
ii. Receivable Confirmation
iii. Payable Confirmation
iv. Inter-company Loan Confirmation
12. Others
i. Test of Control
ii. Compliance Report on IAS & IFRS
iii. IFRS Disclosure
iv. Request to supply Necessary Documents
v. Audit review/Review Reply
vi. Management signed Accounts U/S 189(3)
vii. Previous year’s Audit report
viii. Current year’s Audit report
ix. DVC
x. Bank Statements, Reconciliation
xi. Copy of VAT Return 9.1
xii. Documents relating to Fixed Assets Addition
xiii. Overview Internal Control Questionnaire
xiv. Exit Meeting
xv. Submission Letter
xvi. Professional Bill
 Working Paper
For Unqualified.

Documents
Yes
Sl. No. Documents Name Date Remarks
or
No
01. Appointment Procedures
i. Client Continuance/ Acceptance Procedure Yes
ii. Engagement Letter with client acceptance Yes
iii. Team Deputation Yes
iv. Entry Meeting Yes
02. Risk Assessment Procedures Yes
Audit Planning /Audit program (Scope, timing,
Yes
03. significant change with previous year.)
04. Audit Materiality Yes
05. Analytical Procedures Yes
06. Going Concern Declaration Yes
07. Audit Independence declaration Yes
08. Laws Regulation Yes
09. Substantive Procedures
i. Property, Plant & Equipment (PPE) Yes
ii. Inventory Yes
iii. Receivables/ Advance Yes
iv. Cash & Cash Equivalents Yes
v. Loan with bank/ NBFI Yes
vi. Revenue/ Income Yes
vii. Cost of Good Sold (COGS) Yes
10. Reporting & Communication
i. Management representation Yes
ii. IFRS disclosures checklist Yes
11. External confirmation
i. Bank Confirmation Yes
ii. Receivable Confirmation Yes
iii. Payable Confirmation Yes
iv. Inter-company Loan Confirmation Yes
12. Others
i. Test of Control Yes
ii. Compliance Report on IAS & IFRS Yes
iii. IFRS Disclosure Yes
iv. Request to supply Necessary Documents Yes
v. Audit review/Review Reply Yes
vi. Management signed Accounts U/S 189(3) Yes
vii. Previous year’s Audit report Yes
viii. Current year’s Audit report Yes
ix. DVC Yes
x. Bank Statements, Reconciliation Yes
xi. Copy of VAT Return 9.1 Yes
xii. Documents relating to Fixed Assets Addition Yes
xiii. Overview Internal Control Questionnaire Yes
xiv. Exit Meeting Yes
xv. Submission Letter Yes
xvi. Professional Bill Yes