CHECK LIST FOR FILE REVIEW AND REPORT VERIFICATION

Client : Linde GmbH

Assignment: ITBSR Audit
Period: 1.1.2020 to 31.12.2020
Name of Auditor: Sreenath Sreekumar
Name of Reviewer: Ravikant Sharma
Sr. Particulars Auditor Reviewer Remarks
Yes/No/NA Yes/No/NA
I Xls File Verification
1 Name as per Client Legal Docs Yes Yes
2 Trial Balance Grouping & Classification NA NA
3 Year / Period NA NA
4 Effect of JV entries in Trial Balance NA NA
5 Formatting Yes Yes
6 Numbering Yes Yes
7 Linking / formula Yes Yes
8 Notes to Accounts and foot notes Yes Yes
9 Provisions audit fees, staff benefits etc. NA NA
10 Statutory Reserve whether upto ½ of Capital NA NA
11 Issues Note NA NA
12 Profit Reconciliation NA NA
13 Check Figures Yes Yes
14 Date below Financial Statement Yes Yes
15 Name of Signatory & Designation Yes Yes

II Word File
1 Name as per Client Legal Docs(same as per xls file) Yes Yes
2 P.Y. Values NA NA
3 Year/ Period Yes Yes
4 Figures from Xls file NA NA
5 Name & shareholding pattern of owners NA NA
6 Related party details NA NA
7 Depreciation Method NA NA
8 Updation of MRL & Board Resolution NA NA

III File Review

1 Legal Papers (CR Papers, Income Tax Return) NA NA
2 Financial Papers (TB, P&L, BS) NA NA
3 Fixed Assets Purchased Invoice /sold details NA NA
4 Investments & Documents NA NA
5 Bank Documentation Yes Yes
6 Inventory/ WIP Certification NA NA
7 Receivables Confirmation NA NA
8 Deposit Receipts/ Prepayments / Advances NA NA
9 Related party List/ Transaction NA NA
10 Payables details & ageing NA NA
11 Other loans / liabilities NA NA
12 Accrued Expenses / Benefits NA NA
14 Partner's/ Owner's current account Copy NA NA
15 All other necessary ledger accounts NA NA
16 Significant events after Balance Sheet Date NA NA No Event Noticed
17 Analytical Review NA NA
18 Number of Employees List with salary details NA NA
19 Contingent Liabilities & commitments NA NA
20 Interest Rate Risk Details NA NA
21 Forex Exposures NA NA
IV Query Review:
1 Queries solved Yes Yes
2 Pending documents received Yes Yes

V Report Verification: By Verifier xxxx

1 Previous period figures NA xxxx
2 c/f of total from notes to f/s NA xxxx
3 Notes nos. & cross ref. Yes xxxx
4 Period & dates Yes xxxx
5 Page Nos. Yes xxxx
6 Figures from Xls file Yes xxxx

VI Report Printing:
Sets Printed by Verified with final draft
2 Sets Sreenath Sreekumar Yes

VII Signed On 29/04/2021

VIII Approvals: Date Sign Name

Prepared by 11/04/2021 Sreenath Sreekumar
Reviewed by 14/04/2021 Ravikant Sharma
Verified by 14/04/2021 Ravikant Sharma