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Documents Required for Statutory Audit
- Invoices of Purchases and Sales during the year
- Invoices of expenses incurred during the year
- Credit Card Statements if Expenses are incurred by Directors on behalf on Company
- Bank Statements from 1 April to 31 March for all bank accounts in the name of Company
- Copy of VAT or Service Tax returns filed (if any)
- Copy of TDS Challans Deposited (if any)
- Copy of TDS Returns filed (if any)
- First you examine Documentary Evidences regarding appointment/reappointment of an Auditor.
- Examine Last Year’s copy of Audited Balance sheet, profit & loss account , schedules, notes on accounts along with 3CA/3CB, 3CD & Audit Report
- Carefully Examine the internal control system of the company.
- Purchase bill File
- Sale bill File
- Quaterly VAT Return According to Vat Input Output Register
- Bank Reconciliation Statement
- Salary and wages register
- Bills of Various Assets Purchased during the Year
- Telephone bill, Electricity Bill for the relevant year
- Rent bill (if any)
- Verify Vat/CST payment challan
- Verify P.F / ESI paid challan for the last year outstanding
- Verify Employees P.TAX paid challan
- Trade License for the company
- Payment of Advance Tax challan
- Verify TDS Certificates with Form 26AS Annual Tax credit statement
- Verify Investments papers i.e, FD
- Physical verification of stock-in trade
- Therefore each and every aspect of accounts are require to be verify with their relevant documentary evidences by the Auditor himself.
