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 |