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Audit checking points besides audit prescribed format
check the sales bill entered in the books of accounts and check the sales bill generated by the sales department
please give details of sales bye converting tally data into Excel sheet showing serial number date particular invoice number amount and also show comparative month wise sales for 3 years.
Please also give a chart showing country wise party wise export during last 3 years.
Same above mentioned serial number 123 data for purchase
Please give a monthly chart showing TDS, GST, PF ESI and other statutory liabilities and also date of payment.
Please check month wise GST refund which date of refund
Please give a chart showing date of invoice date of export and date of application for export benefit and date of realisation of export benefit and if realisation is less or not received then reason thereof
Please collect all the data relating to any government liabilities like Income Tax GST PF ESI etc please collect all the copy of the returns submitted and see whether any liability is there.
Please go to following places and check whether any loose papers or register is maintained please check the nature and report
Please check the computer whether more than one Tally data is available. Please also check pen drive etc and ask to owner and employees regarding the same.
Please check stock register weather people are you prepared then giving proper reports.
Please check whether bank reconciliation is prepared and also weather all entries relating to cheque received and issue has been recorded in the books of accounts
Please check bank interest rate and bank interest charges
Please check courier charges and shipping charges