Division I

Appointment of Auditors

Chapter 1        Appointment and Removal of Auditors                                  

Chapter 2        Management Services and the Auditors                                  

Chapter 3        Code of Ethics                                                                        

Chapter 4        Unique Document Identification Number (UDIN)                  

Chapter 5        Audit Trail and Other Matters to be reported by Auditors under the Companies Act, 2013    

Division II

Audit of Items of Financial Statements –
Ready Reckoner

Chapter 6        Books of Accounts and Financial Statements                         

Chapter 7        Consolidation of Financial Statements                                    

Chapter 8        Audit Checklist for Share Capital                                           

Chapter 9        Audit Checklist for Reserve and Surplus                                

Chapter 10      Audit Checklist for Borrowings                                              

Chapter 11      Audit Checklist for Trade Receivables                                   

Chapter 12      Audit Checklist for Cash and Cash Equivalents                      

Chapter 13      Audit Checklist for Inventories                                               

Chapter 14      Audit Checklist for Fixed Assets and Property, Plant and Equipment (PPE)   

Chapter 15      Audit Checklist for Intangibles                                               

Chapter 16      Audit Checklists for Trade Payables and Current Liabilities   

Chapter 17      Audit Checklists for Loans and Advances and Other Current Assets  

Chapter 18      Audit Checklists for Provisions and Contingent Liabilities     

Chapter 19      Audit Checklists for Sale of Products and Rendering of Services       

Chapter 20      Audit Checklists for Other Income Comprising Interest Income, Dividend Income, Gain/Loss on Sale of Investments etc.                                                       

Chapter 21      Audit Checklists for Purchases                                               

Chapter 22      Audit Checklists for Employee Benefits Expenses                 

Chapter 23      Audit Checklists for Depreciation and Amortisation               

Chapter 24      Audit Checklists for Other Expenses like Power and Fuel, Rent, Repair to Building, Plant and Machinery, Insurance, Travelling, Legal and Professional, Miscellaneous Expenses           

Chapter 25      Audit Checklists for Taxes on Income and Minimum Alternative Tax (MAT)