Vijayakirti Audit Plan

Vijayakirti Audit Plan

1. Vouching

   • Expenses vouchers
     • Sundry creditors for expenses is having huge opening balance which has to be given a break up.

2. Verification

   • Investments
     • Holding investments are verified with the copy of demat statement as on 31/03/2017
   • Deposits
   • Bank Balance

3. Compliance with Companies Act 2013

4. Compliance with IT Act and Rules

   • Compliances with TDS Provisions
   • MAT Credit

5. Compliances with SA's

6. Substantive Procedures

   • Interest receivable calculations
   • TDS with 26AS
   • Bank Entries with Bank Statements
   • Opening balances verified with audited balance sheet
     • Discrepancies in Provision for IT and MAT credit

7. Compliances with AS