Checklist for Statutory Audit Documentation
1. Cover Page
2. Independents Auditors Report
3. CARO if required
4. Financial Statements
– B/s
– P&L
– CFS if required
– Accounting Policies
– Notes forming part of Financial Statements
– Trial Balance duly certified
5. Certificates of Director Disqualification
6. Certificates of Cash
7. Auditor Consent Certificate for qualification
8. Letter u/s 134 of submission of 3 sets and AGM
9. Management Representation Letter
10. Engagement Letter
11. Appointment Letter
12. Working Papers
13. KYC
Checklist for Tax Audit Documentation
1. ITR V generated
2. Computation duly filed
3. Form 3CA
4. Form 3CD with all its Annexures
5. Certification for 269SS & 269TT if required
6. Engagement Letter
7. Appointment Letter
8. Working Papers
For Other than Companies (Individual /HUF/ Patnership Firm/AOP)
1. Cover Page
2. ITR V generated
3. Computation duly filed
4. Form 3CB
5. Form 3CD with all its Annexures
6. Financial Statements
– B/s
– P&L
– CFS if required
– Accounting Policies
– Notes forming part of Financial Statements
– Trial Balance duly certified
7. Certification for 269SS & 269TT if required
8. MRL
9. Engagement Letter
10. Appointment Letter
11. Working Papers
12. KYC
Keep all the required soft copies as finalled by you in the respective audit doc 2014-15 folder in JKS