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 Assets

10. Advance Tax Challan if any

11. 26 AS- reconciliation of TDS assets appearing in the books
with Form 26AS. And explanations for variances

12. Aging of debtor and creditors

13. Bank reconciliation statement for all the banks along with
the subsequent clearance date as per the bank statement
14. Fixed Deposits Schedule and All FD Certificates.

15. Details of capital structure of the Company during the year,

along with the copies of statutory forms filed
16. Repayment schedule of loan from banks or financial

institution
17. Ageing details of trade payables

18. Statutory dues payable- Challans for subsequent payment,

Reconciliation with the returns filed and trial balance and

Returns filed with respective authorities

19. Details of all contingent liabilities along with supporting

documents

20. Reconciliation of sales and purchase from GST portal and

duties and taxes
21. Vouching of Various account balances and transaction

22. List of all debit and credit notes

23. Salary sheets, reconciliation and working of ESI, PF, Gratuity

etc. with challan deposited and return filed with respective

authorities
24. CARO and IFC will cover in another article

Please refer page number 40 & 41. Link for Audit Assertion

is given below:

Click Here

The author can also be reached at ramanujan.ca@gmail.com

Disclaimer: The information provided by the author in the

article is for general informational purposes only. All information

provided is in the good faith, however we make no

representation or warranty of any kind, express or implied,

regarding the accuracy, adequacy, validity, reliability, availability
or completeness of any information in the article.

Published by
CA Ramanujan Sharma
(Proprietor)
Category Audit Report

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