| AUDIT FILE – DOCUMENT MASTER INDEX | ||||||||
| Client: ‘CLIENT MASTER DATA’!B4 | FY: ‘CLIENT MASTER DATA’!B16 | Auditor: ‘CLIENT MASTER DATA’!B34 | ||||||||
| This index lists ALL mandatory documents a CA firm must maintain in the Audit File. Tick status column as each document is prepared / obtained. | ||||||||
| S.No. | Document Name | SA / Regulation Reference | Prepared By | Date | Status | Location / Tab | ||
| CLIENT ENGAGEMENT | ||||||||
| 1 | Client Master Profile | SQC 1 – Client Acceptance | □ Pending | |||||
| 2 | Appointment Letter | Sec 139, Companies Act 2013 / SA 210 | □ Pending | |||||
| 3 | Form ADT-1 (Filed copy) | Sec 139(1) Companies Act / ROC | □ Pending | |||||
| 4 | Engagement Letter | SA 210 – Mandatory | □ Pending | |||||
| 5 | Independence Declaration (Team) | ICAI Code of Ethics / SQC 1 / SA 220 | □ Pending | |||||
| 6 | Client KYC / Due Diligence | SQC 1 – Client Acceptance Policy | □ Pending | |||||
| 7 | Continuance of Engagement (if repeat) | SQC 1 | □ Pending | |||||
| PLANNING | ||||||||
| 8 | Audit Planning Memorandum | SA 300 – Mandatory | □ Pending | |||||
| 9 | Materiality Computation | SA 320 – Mandatory | □ Pending | |||||
| 10 | Risk Assessment Working Paper | SA 315 + SA 330 – Mandatory | □ Pending | |||||
| 11 | Audit Programme | SA 300 / SA 500 – Mandatory | □ Pending | |||||
| 12 | Internal Control Questionnaire | SA 315 – Mandatory | □ Pending | |||||
| EXECUTION – WORKING PAPERS | ||||||||
| 13 | Lead Schedules (Balance Sheet / P&L) | SA 230 – Mandatory | □ Pending | |||||
| 14 | Debtors Working – Ageing, Confirmations | SA 500 / SA 505 | □ Pending | |||||
| 15 | Creditors Working – Ageing, Confirmations | SA 500 / SA 505 | □ Pending | |||||
| 16 | Fixed Asset Working – Schedule, Depreciation | SA 500 | □ Pending | |||||
| 17 | Inventory Working – Count, Valuation | SA 501 – Mandatory | □ Pending | |||||
| 18 | Cash & Bank Working – BRS, Confirmations | SA 505 | □ Pending | |||||
| 19 | Revenue Analytical Review & Cut-off | SA 520 / SA 500 | □ Pending | |||||
| 20 | Loans & Advances Working Papers | SA 500 | □ Pending | |||||
| 21 | Tax Working Papers – TDS, GST, IT Computation | SA 500 | □ Pending | |||||
| 22 | Related Party Working Paper | SA 550 – Mandatory | □ Pending | |||||
| 23 | Journal Entry Testing (Fraud Risk) | SA 240 – Mandatory | □ Pending | |||||
| 24 | Going Concern Assessment | SA 570 – Mandatory | □ Pending | |||||
| COMPLETION | ||||||||
| 25 | Audit Findings / Misstatements Log | SA 450 – Mandatory | □ Pending | |||||
| 26 | Subsequent Events Review | SA 560 – Mandatory | □ Pending | |||||
| 27 | Management Representation Letter (MRL) | SA 580 – Mandatory | □ Pending | |||||
| 28 | Closing / Exit Meeting Minutes | SA 260 – Mandatory | □ Pending | |||||
| 29 | Pre-Issuance Completion Checklist | SQC 1 / SA 220 – Mandatory | □ Pending | |||||
| 30 | Final Signed Financial Statements (copy) | SA 700 | □ Pending | |||||
| 31 | Signed Audit Report with UDIN | SA 700 / ICAI Mandatory | □ Pending | |||||
| 32 | CARO 2020 Report (if applicable) | Companies (Auditor’s Report) Order | □ Pending | |||||
| 33 | Tax Audit Report (3CA / 3CB / 3CD) | Section 44AB, Income Tax Act | □ Pending | |||||
| ADMINISTRATIVE | ||||||||
| 34 | Time Records / Billing Sheet | Firm internal policy | □ Pending | |||||
| 35 | Communication with Predecessor Auditor | SA 510 – First time audit | □ Pending | |||||
| 36 | Peer Review Checklist (if applicable) | ICAI Peer Review Board | □ Pending | |||||
| 37 | Confidentiality / NDA (if executed) | Firm policy | □ Pending | |||||
| SQC 1 Mandatory: Complete audit documentation must be assembled in the final audit file within 60 days of the audit report date. Files must be retained for minimum 7 years. | ||||||||
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