Audit & Assurance

Annual independence declaration, engagement team

Client and Engagement Acceptance

Auditor's resignation letter

The Engagement Letter

Engagement quality control review, checklist and sign-off

Planning, Materiality and the Audit Strategy

Process understanding and walkthrough working paper

Communication with Those Charged with Governance

Management representation letter, statutory audit

Evaluation of a management's expert

Appointment, Rotation, Resignation and the Filings

Risk assessment and audit response matrix

Fraud discussion minute and fraud risk assessment

Statutory compliance checklist and client confirmation

Inventory count instructions and the auditor's count sheet

Bank balance confirmation request

Related party transactions, working paper and management confirmation

Request for information from the client's legal counsel

Estimate evaluation working paper

Sampling working paper

External Confirmations

Going Concern

Dual-dated auditor's report, signature block and wording

Other Matter paragraph, corresponding figures audited by a predecessor

Group Audits and Consolidated Financial Statements

Branch Audits and Joint Audits

Summary of audit differences (SAD)

Modifications, Emphasis of Matter and Key Audit Matters

Reporting under Section 143(1), 143(3) and Rule 11

Working paper, audit trail testing under Rule 11(g)

Fraud Reporting under Section 143(12) and ADT-4

Independent Auditor's Report, limited liability partnership

CARO 2020 scoping working paper

The CARO Annexure: Model Wording, Favourable and Adverse

CARO 2020 master control sheet

Test of controls working paper

The IFC Report: Formats

Planning letter, internal financial controls: what the Company must have in place

IFC implementation engagement letter, non-audit client

Risk control matrix, blank template

Quarterly compliance certificate, functional head to the compliance head

Communication of IT general control deficiencies to those charged with governance

Internal audit, board resolution and appointment letter

The Internal Audit Charter, Plan and Universe

Internal audit programme and working paper

Internal audit report

Action taken report and open observation tracker

Concurrent, Revenue, Credit and Stock Audits for Banks

Acceptance, Scope, Privilege and the Terms of Reference

Evidence, Digital Forensics and Chain of Custody

Interview record and statement

Forensic investigation report

Scope of work, lender-appointed investigation

Whistle-blower and Management-directed Investigations

Tax Audit: Section 44AB Today, Section 63 Tomorrow

Form 3CD clause control sheet, the fifteen that matter

GST: Annual Return, GSTR-9C and Departmental Audits

Engagement letter and documentation index, transfer pricing, Form 3CEB

Trusts, NGOs and FCRA

The Attest Standards: SRE, SAE and SRS Engagements

The Certificate Library

Limited review report, standalone and consolidated

Bank Audits: Statutory Central, Branch and LFAR

Due Diligence and Quality of Earnings

Report on directions under section 143(5)

BRSR Core assessment or assurance report

Examination report on restated financial information

Engagement letter, vendor and processor data protection audit

Vendor data protection due diligence questionnaire

Data processing addendum, clause library

Report Formats

The Standard Letter Library

Working paper · Engagement budget versus actual

Working paper · Internal file review checklist

What Each Engagement is: One-pagers for Clients

Stock Audit and Book Debts Audit for Lenders

Revenue leakage review, report to management

Income and Expenditure Audit: Trusts, Societies, Clubs and Associations

Information systems audit report

Operational audit report

Franchise, Royalty, Distributor and Channel Audits

Vendor, Contractor and Project Audits

Payroll audit report

Compliance Audit and the Compliance Certificate

Special audit report and covering letter to the authority

Grant, Scheme and Utilisation Audits

Escrow, RERA and Project Account Audits