Audit Working Papers — Dynamic Checklist

Automatically filters by entity type · Conditional on Tax Audit / GST / Employees · SA 230 · FY 2026-27

📋 Engagement Details

Client / Entity Name

Entity Type ← Controls Checklist

Financial Year

Audit In-charge (CA)

Staff / Article (Done By)

Audit Start Date

Target Completion

Tax Audit applicable u/s 44AB — Section 44AB / Form 3CD checklist GST Registered — GST compliance items (GSTR-1, 3B, 2B reconciliation) Has Employees — PF, ESI, Professional Tax, TDS on salary

Active filters: Entity: Company Tax Audit: Yes GST: Yes Employees: Yes

📊 Progress — Visible Items Only

0 Satisfactory 0 Exceptions 0 Referred 0 WIP 0 / 0 Done

About This Tool

The Audit Checklist provides a comprehensive, structured checklist for statutory audits under the Companies Act 2013 and tax audits under Section 44AB of the Income Tax Act 2025. It covers opening balances, internal controls, revenue recognition, fixed assets, inventory, debtors, creditors, bank reconciliation, provisions, and compliance with accounting standards — helping CAs ensure no area is missed during audit execution.

How to Use

Select the type of audit: Statutory Audit, Tax Audit, or Internal Audit.
Work through each checklist area systematically — items are organised by audit area.
Tick completed items and note any observations or exceptions.
Use the checklist as a working paper and attach to your audit file.
Review flagged items before signing the audit report.

Frequently Asked Questions

Is this checklist for both company and non-company audits?

Yes. It covers statutory audit under the Companies Act 2013 for companies, and also includes sections relevant for firms, LLPs, and trusts undergoing tax audit under Section 44AB.

What is the tax audit turnover limit for FY 2026-27?

Business income: ₹1 crore (₹10 crore if 95%+ transactions are digital). Professional income: ₹50 lakh. Presumptive taxpayers under 44AD/44ADA who declare lower income must also get a tax audit.

Does this cover CARO 2020?

Basic CARO 2020 points are included. For a detailed clause-by-clause checklist, use the dedicated CARO 2020 Checklist tool on this site.