बाहरी ऑडिट तैयारी किट
ऑडिट एंगेजमेंट लेटर, PBC अनुरोध सूची, गोइंग कंसर्न आकलन, प्रकटीकरण चेकलिस्ट, प्रबंधन प्रतिनिधित्व पत्र और ऑडिट समिति रिपोर्ट।
योजना
Audit Engagement Letter Template (ISA 210)
पूर्णAcceptance checks, original letter text, UK statutory and PCAOB/ICFR scope, entities and reports, timetable and PBC, fees, independence, liability, jurisdictions
ISA 210; ISA (UK) 210; AU-C 210; PCAOB AS 1301 and AS 2201 (numbers only)PBC Request List Template (Audit Prepared-by-Client Tracker)
पूर्णAudit key dates, owners, request conventions, request list by area with owner, due date and status, samples, open items, status dashboard, lessons learned
Audit practice; ISA 500, ISA 505, ISA 530; PCAOB AS 1105 and AS 2201
Well-Architected समीक्षा
Going Concern Assessment Template (IFRS, ASC 205-40, ISA 570)
पूर्णAssessment period, events, liquidity, base case, covenant headroom, downside, reverse stress test, mitigations, conclusion, disclosure, board approval
IAS 1 paras 25-26 / IAS 8 (IFRS 18, from 2027); ASC 205-40; ISA 570 (Revised 2024); ISA (UK) 570; PCAOB AS 2415Financial Statement Disclosure Checklist Template (IFRS, US GAAP)
पूर्णOwn-wording disclosure review by statement and topic: entity profile, response codes, IFRS and ASC references, EU issuer items, sustainability, sign-off
IFRS Accounting Standards incl. IFRS 18; FASB ASC; UK Companies Act 2006, DTR; SEC Form 20-F; EU 1606/2002, 2004/109/EC, 2013/34/EU, 2019/815IAS 24 Related Party Register Template
पूर्णRelated party register: identification criteria, KMP declarations, party register, transactions log, approval tiers, balances, KMP pay, disclosure map, audit pack, controls
IAS 24; ASC 850; ISA 550 (names only); SEC Form 20-F Item 7.B and Reg S-K Item 404; UK Listing RulesBalance Sheet Account Reconciliation Template
पूर्णGL versus independent source, reconciling items with type, age and owner, unexplained difference threshold, roll-forward, evidence index, preparer and reviewer sign-off
GAO Green Book 2025 (GAO-25-107721)