Checklist for required documents before starting audit

Before planning for statutory audit, we need to keep ready important document for audit. Here is list of important documents.

What documents required by auditor at the time of audit? 
SR NO DOCUMENTATION
1 AUDIT ENGAGEMENT LETTER
2 OPENING TRAIL BALANCE 
3 LAST YEAR SIGNED FINANCIAL STATEMENT
4 COPY OF CAMPUTATION OF INCOME OF LAST YEAR
5 SHAREHOLDING PATTERN
6 LIST OF DIRECTORS
7 LIST OF KMPs
8 REGISTER 301 EXTRACTS
9 MINUTES OF MEETING
10 FORM 26AS
11 FIXED ASSETS REGISTER
12 INVOICE OF ADDITION TO FIXED ASSETS
13 INVOICE OF SALE OF FIXED ASSETS
14 TDS PAYMENTS CHALLANS
15 PF/PT/ESIC/MLWF(WHICHEVER APPLICABLE) PAYMENT CHALLANS
16 ADVANCE TAX PAYMENTS CHALLANS
17 RETURNS COPY 
18 LOAN PAYMENT SCH. & LOAN CONFIRMATION LETTER
19 CASH BALANCE CONFIRMATION LETTER ALONG WITH DENOMINATION
20 BANK BALANCE CONFIRMATION
21 OUTSTANDING ENTRY PASSED:PROVIDE SUPPORTING XEROX COPY
22 LIST OF RELATED PARTY AS PER AS18
23 LEDGER OF RELATED PARTY FROM TALLY HAVING TRANSACTION
24 CALCULATION OF FOREIGN EXCHANGE PROFIT/LOSS
25 CASH LEDGER WITH TRANSACTION MORE THAN Rs. 20000/- 
26 SECTION 274(1)(g) OF CO. ACT: REPRESENTATION FROM DIRECTOR FOR QUALIFICATION
27 STATUS OF PENDING INCOME TAX ASSESSEMENT
28 DRAFT FINANCIAL STATEMENT
29 MANAGEMENT REPRESENTATION LETTER
30 ANY CHANGE IN MOA/AOA
31 CERTIFICATE UNDER SEC. 40(A)(3) & 269SS & 269T OF INCOME TAX 
32 COPY OF ANNUAL RETURN FILLED WITH MCA
33 CALCULATION OF DIRECTOR REMUNERATION AS PER COMPANIES ACT
34 SECTION 383A: SECRETARIAL COMPLIANCE CERTIFICATE
35 SHARE APPLICATION PENDING REFUND

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