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Statutory Audit

Documents Required for Statutory Audit

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