CLIENT NAME

DOCUMENT NAME Risk & Response

PERIOD END
DOCUMENT #

Instructions:
As per requirements of revised audit methodology, Engagement Team shall document those audit procedures which will address risk identified and assessed by the Engagement
team in addition to Supplemental Substantive Procedures (SSP's). Accordingly, engagement teams should ensure that they appropriately update the working paper to clearly
demonstrate risks identified and work performed to address such risks. Also ensure appropriate cross referencing is done in working paper.

Risk No. in APT Risks Description RMM Level FSA Assertions OSP / TOCAudit Response to WP/ Tab Reference
address identified risks
Significant/ Elevated/ Moderate/ Low/ No RMM

Conclusion:

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
CLIENT NAME
DOCUMENT NAME Evaluate Control
PERIOD END
DOCUMENT #

Instructions:
As per requirements of revised audit methodology, Engagement Team shall document those audit procedures which will address risk identified and assessed by the Engagement
team in addition to Supplemental Substantive Procedures (SSP's). Accordingly, engagement teams should ensure that they appropriately update the working paper to clearly
demonstrate risks identified and work performed to address such risks. Also ensure appropriate cross referencing is done in working paper.

IMPORTANT - CONTROL NEED TO BE ADDED AND TESTED AGAINST EACH ASSERTION FOR WHICH RISK IS IDENTIFIED

CARA No. in APT CARA Description Control Risk Level Audit Response to address identified WP/ Tab Reference
risks (TOC)
Maximum/ High/ Moderate/ Low

Conclusion:

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
CLIENT NAME
DOCUMENT NAMEOverview of work performed
PERIOD END
DOCUMENT #

IMPORTANT NOTE:
1. PROCEDURES THAT ARE PLANNED AND PERFORMED IN THE TOC AND OSP SECTION OF THESE WORKING PAPERS SHOULD BE CONSISTENT WITH THE PROCEDURES
PLANNED IN AUDIT STRATEGY SECTION OF THE APT FILE AT THE STAGE OF PLANNING AND DOCUMENTED IN THE EXECUTION STAGE OF APT.
2. TOC AND OSP DOCUMENTED IN THE WORKING PAPER SHALL BE ALIGNED WITH THE APT.

Instructions:
As per requirements of revised audit methodology, Engagement Team shall document those audit procedures which will address risk identified and assessed by the Engagement team in addition
to Supplemental Substantive Procedures (SSP's). Accordingly, engagement teams should ensure that they appropriately update the working paper to clearly demonstrate risks identified and
work performed to address such risks. Also ensure appropriate cross referencing is done in working paper.

Index Summary of work performed Reference CARA and OSP Reference from ET Response
APT
TOC

1 ADD TESTING OF RELEVANT CONTROLS CARA 1'!A1 CARA 1

2 TO BE ADDED BY ET TO BE ADDED BY ET CARA 2
3 TO BE ADDED BY ET TO BE ADDED BY ET CARA …

OSP

1 Prepared the lead sheet and agreed the current year numbers Lead Schedule'!A1
from the trial balance to the lead sheet and also verified prior
year numbers with the signed financial statements

2 Performed the analytical review of differences vis a vis previous Variance Analysis'!A1
years and obtained reasons for significant variations which were
further corroborated in substantive testing.

3 Verified expenses with the underlying supporting documents to Expenses Testing'!A1

ensure existence, accuracy and completeness

4 Performed detailed review of legal and professional expenses to Legal Expenses'!A1

identify expenses in the nature of litigations and unusual nature

5 Verified details of properties taken on rent with the rent Rental expenses'!A1
agreement and performed recomputation of rent expense

6 Performed the analytical review of Electricity Expenses vis a vis Electricity Expenses Analytical'!A1
previous years and obtained reasons for significant variations
which were further corroborated in substantive testing.

7 Performed recomputation sales commission based on actual Sales Commission'!A1

sales and commission rate as per agreement/ supporting
documents

8 Verified expenses incurred subsequent to balance sheet date to Subsequent Expense'!A1

ensure completeness and if expense are booked in correct
period

9 Add/ Modify as per professional judgement of ET

Conclusion:

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
CLIENT NAME
DOCUMENT NAME Testing of Controls
PERIOD END
DOCUMENT #

IMPORTANT NOTE:
Engagement teams are encouraged to follow this template (detailed documentation mentioned here for reference example. The same level of
documentation should be maintained for each controls tested (CARA) for TOC.

Control/ CARA Number

CARA Description

Control Owner

Control Risk Level

What does control owner do to

execute control?

What is the criteria used by the

control owner to identify
deviations requiring
investigation (i.e., what triggers
the control owner to ask a
question)?
What actions occur to investigate
and resolve the identified
deviations?

What, if any, is the level to which

the control is disaggregated?

What are the important

characteristics of the control?

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
What are the key sources of
information used in the control?

For each of the key sources of

information produced by the
entity, what is the nature of the
information and the company's
controls over the completeness
and accuracy of such
information?

How did the audit team test the

controls over the key sources of
information produced by the
entity used in the control?

What tests will be performed

over the important
characteristics of the control?

Through what date was the

testing performed

Frequency of Control

Estimated population of control

instances:

Number of Samples as per TOC

Calculator

Planned reliance on control for

financial statement audit?

Testing of Operating Effectiveness

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
 Tick marks explanations:
A
B

D
E

Contract Register
J K L
Commenc Test Test
Customer ACV (GBP
Sr. No. ement End Date Attribute Attribute Test Attribute 3 Control Test Passed?
Name in '000s)
Date 1 2

Tick marks explanations:

J

Testing Conclusion

Were there any testing exceptions noted?

If yes, reference to the item number on the

Summary of Control Deficiencies

Is the period of time adequate, even for

controls remediated during the year, to
determine whether the controls necessary
for achieving the objectives of the control
criteria are operating effectively?

Based on the testing performed above, is

the control operating effectively?

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
CLIENT NAME
DOCUMENT NAMEGroupings
PERIOD END
DOCUMENT #

Guidance:
1.Columns herein are illustrative in nature, audit team may add or delete columns, if required.
2.'Account Code' - Applicable to clients which operates in an ERP computer environment.

Illustrative Legends:
a Traced to the financial statements as on March 31, 20XX
f Traced to the previous year signed financial statements

Account code Description Current Year Previous Note in the Variance Variance % Reasons/ Audit Procedure /
Amount Year Financial Explanations for Working Paper
Amount Statements variation Reference
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!
0 #DIV/0!

a f

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
CLIENT NAME
DOCUMENT NAME Lead Schedule
PERIOD END
DOCUMENT #

Objective:
To agree the current year numbers from the trial balance to the lead sheet and also verify prior year numbers with the signed financial statements and ensure disclosure as per requirements of
Ind AS 1 "Presentation of financial statements" and Schedule III to the Companies Act, 2013.

Work Done:(OSP Procedures and Results to be well incorporated in APT as well)

1. Prepared the lead sheet and agreed to the current year trial balance.
2. Verified the previous year figures from the signed financial statements.
3. Ensure disclosure requirements as per requirements of Ind AS 1 and Schedule III to the Companies Act, 2013.
4. Add/ Modify as per professional judgement of ET

Illustrative Legends:
a Traced to the financial statements as on March 31, 20XX
f Traced to the previous year signed financial statements

Accounting Policy: (REPRODUCE AS PER FINANCIAL STATEMENTS)

(Give Note Reference and reproduce Note from Final Financial Statements)

Other Expenses (as disclosed in other expenses note to the financial

Sr No 20XX-XX 20XX-XX
statements)
1 Consumption of stores and spare parts
2 Power and fuel
3 Water *
4 Rent including lease rentals
5 Repairs and maintenance
6 Insurance
7 Rates and taxes
8 Communication *
9 Travelling and conveyance *
10 Printing and stationery*
11 Freight and forwarding *
12 Sales commission *
13 Sales discount *
14 Business promotion *
15 Donations and contributions
16 Legal and professional *
17 Payments to auditors (refer note below)
18 Bad trade and other receivables, loans and advances written off
Net loss on foreign currency transactions and translation (other than considered
19 as finance cost)
20 Loss on fixed assets sold / scrapped / written off
21 Provision for impairment of fixed assets and intangibles (net)

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V.1.2024
Chartered Accountants
 Provision for losses (diminution in value of investments) in subsidiary
22 companies (net)
Adjustments to the carrying amount of investments (other than subsidiaries)
23 (net) - reduction in the carrying amount of
24 Provision for doubtful trade and other receivables, loans and advances (net)
25 Provision for estimated loss on derivatives (net)
Provision for warranty [net of reversal of ` ___ (Year ended 31 March, 20X2 `
26 ____)] *
Provision for estimated losses on onerous contracts [net of reversal of ` ___
27 (Year ended 31 March, 20X2 ` ____)]
Provision for contingencies [net of reversal of ` ___ (Year ended 31 March, 20X2
28 ` ____)]
29 Prior period items (net)
30 Miscellaneous expenses *
- -
a f
Note : The following is the break-up of Auditors remuneration (inclusive/exclusive of service tax)
31 March Matched with signed EL Signed EL in APT
31 March 20XX Remarks
Sr No Particulars 20XX for the year? reference?

As auditor:
1 Statutory audit
2 Limited review
3 Certification (Mandatorily required to be done by Statutory auditor)
In other capacity:
4 Tax audit
5 As management services (Specify nature):
6 Other services (Specify nature)
7 Certification (Other than those required to be done mandatorily by Statutory auditor)
8 Group audit
9 Reimbursement of expenses
Total - -
* Any item of expenditure which exceeds 1% of the revenue from
operations or ` 1,00,000/- whichever is higher should be disclosed. a f
Items which do not meet the criteria may be included as part of
Miscellaneous expenses.

Conclusion:

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
Conclusion:

M S K A & Associates/ M S K C & Associates

V.1.2024
Chartered Accountants
CLIENT NAME
DOCUMENT NAMEVariance Analysis
PERIOD END
DOCUMENT #

Objective To inquire and corroborate the reasons for variance between current year amounts and comparative information as per financial statements

Work Done
1. Classify all the GL's of other expenses from the trial balance and reconcile it with the financial statements
2. Analyse the variances from the comparative figures and documented the reasons for variances above [Define Threshold in terms of value and % of variances as compared to previous year].
3. Inquire with [Name and Designation of relevant authority] and obtained for reasons for all the significant variances.
4. Corroborate the reasons for significant variances with the underlying documentation obtained during our substantive testing. [ET to document this in detail as relevant and applicable]
5. Add any other procedure as per professional judgement of engagement team.

NOTE
This review does not provide us with any persuasive audit evidence and hence no assurance can be taken from this. The variances noted and explanations obtained are helpful for understanding and corroborating significant
movements and ensuring they have been covered by our audit procedures.

Sr No. Account code Particulars Classification Current Year Previous Variation Detailed Analysis/ Reasons for variance
Amount Year Amount
Amount %
1 0.00 #DIV/0!
2 0.00 #DIV/0!
3 0.00 #DIV/0!
4 0.00 #DIV/0!
5 0.00 #DIV/0!
6 0.00 #DIV/0!
7 0.00 #DIV/0!
8 0.00 #DIV/0!
9 0.00 #DIV/0!
10 0.00 #DIV/0!
etc 0.00 #DIV/0!

Conclusion:

M S K A & Associates/ M S K C & Associates

V.1.2023
Chartered Accountants
CLIENT NAME:
DOCUMENT NAME: Expenses - Audit Strategy
PERIOD END:
DOCUMENT #:

Work Done:
1. Obtain the GL Code/ Account Code wise break up of each type of expenses and tie the numbers with trial bala
2. Ensure the classification of GL Code/ Account Code under correct expense head
3. Obtain general ledgers dumps extracted from "mention ERP" of expenses under various heads as per financia
4. Ensure completeness of the ledgers by reconciling the balance as per ledgers with the Trial Balance and finan
5. Understand and document the process of recording each type of expense.
6. Determine testing strategy for each type of expense based on nature of expense and process understanding
7. Add/ Modify as per professional judgement of ET

Testing Strategy

Account Code Account Description Classification Amount

(Current Year)

-
As per lead sheet -
Difference -

Conclusion:
and tie the numbers with trial balance

nder various heads as per financial statements such as "Cost of Services & Selling", "General and Admin expenses" etc.
rs with the Trial Balance and financial statements.

pense and process understanding

Amount Testing Strategy WP/ Tab Reference

(Previous Year)

-
-
-
min expenses" etc.
CLIENT NAME:
DOCUMENT NAME: Expenses Testing
PERIOD END:
DOCUMENT #:

Objective:
To verify existence, accuracy and completeness of the various expenses recorded in the financial statements and ensure the expenses booked are no

Work Done:
1. Obtain general ledgers dumps extracted from "mention ERP" of expenses under various heads as per financial statements such as "Cost of Services
2. Ensure completeness of the ledgers by reconciling the balance as per ledgers with the Trial Balance and financial statements.
3. Apply OSP Calculator on the total population. Refer "[Add APT Reference where OSP Calculator is attached]"
4. Use "Idea Software" to select the samples to be tested based on the computed sample size.
5. For the samples selected, trace the expenses incurred with underlying supporting documentation as documented below.
6. Add/ Modify as per professional judgement of ET

Sr No Particulars Count Remarks

1 Number of samples a per TOD calculator Refer link
2 Number of samples as tested below 10 Refer link
3 Difference if any -10

As per ledger
Sr No. Expense (Nature of expense) Expense head Voucher Voucher Narration
no. Date

1
2
3
4
5
6
7
8
9
10
etc

Conclusion:

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
ure the expenses booked are not personal expenditures.

ments such as "Cost of Services & Selling", "General and Admin expenses" etc.

Traced from Purchase Order/ Service Contract

Amount Purchase Order Purchase Order / Party Item Qty Rate Amount Taxes
Number/ Service Service Contract Name Descriptio
Contract Reference Date n

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
vice Contract Traced fro
Total Purchase Order Is the person approved Date of Invoice Party
Amount appropriately Agreement / Purchase invoice Number Name
approved by order is authorised as per
(Name and Authority Matrix (i.e.
Designation) Head of Department)

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Chartered Accountants
 Traced from Invoice
Descriptions of Transaction Period of Quantity Rate Basic Amount Taxes Invoice
Expense Amount

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
Difference Remarks Is the invoice in the Invoice Authorised by ? Is the person approved Check 1 Check 2
name of the Company (Name and Designation) invoice is authorised as
per Authority Matrix (i.e.
Head of Department)

0.00 True True

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
 Traced from GRN
GRN GRN Date GRN Qty Check 3 Whether invoice Whether invoice Whether invoice Cost Code
Number Booked In booked in correct booked in correct Cost No
Correct heads? accounting period ? centre Code?

True

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
 Bank Statement Tracing
Invoice Should be Bank Name Bank Account Bank Reference Date as per Bank Amount
Accounted capitalised or not Number Statement
Correctly? to PPE if any?

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
tement Tracing TDS Testing
Difference Payment Advice Is the person approved payment TDS % TDS
Approved by advice is authorised as per (Trace from income tax act, Amount
(Name and Authority Matrix (i.e. Head of 1961 as per nature of deducted
Designation Department) expense ) as per
books/ GL

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V.1.2022
Chartered Accountants
DS Testing
TDS Difference GST % Service VAT % Are taxes Remarks / Supporting/
Amount to if any Tax % charged Working paper Reference (Please obtain
be appropriate explanations/ supporting wherever the
deducted variation is unusual)
as per
audit
team
Yes

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
 Remarks

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
CLIENT NAME:
DOCUMENT NAME: Legal Expenses
PERIOD END:
DOCUMENT #:

Objective:
To review legal and professional expenses to identify expenses in the nature of litigations and unusual nature.

Work Done:
1. Obtain general ledgers dumps extracted from "mention ERP" of legal and professional expenses
2. Ensure completeness of the ledgers by reconciling the balance as per ledgers with the Trial Balance and finan
3. Review the nature of expenses to identify if such expenses pertains to litigations
4. Ensure if such litigation has been included in the confirmation received from lawyer, Refer "litigation WP" and
5. Add/ Modify as per professional judgement of ET

Guidance:
1.Please insert the below details for all parties for Legal and professional expenses.

Party-wise Analysis
Sr No Vendor Name Amount Nature of Services Amount traced to
signed agreement/
contract

Others
Total -
As per lead sheet
Difference -

Conclusion:
ons and unusual nature.

al expenses
he Trial Balance and financial statements.

Refer "litigation WP" and "Contingent Liabilities WP".

Synopsis of Whether vendor is If yes, then additional

Agreement/ handing any ongoing implication/ testing
Contract litigations? (yes/ no) carried out --update
below
If such litigation % of Total Nature of litigation Details of Cases Amount
included in the Expenses Involved
confirmation
received ?
(yes/ no)
Remarks APT reference for Remark
supportings/confirmat s
ions etc
CLIENT NAME:
DOCUMENT NAME: Rental expenses Schedule
PERIOD END:
DOCUMENT #:

Objective:
To verify completeness, existence and accuracy of the rental expense

Work Done:
1. Obtain rent schedule from client containing all the relevant details
2. Reconcile the amount of rent expense and prepaid rent with the trial balance and financial statements to ensure completeness.
3. Trace the relevant details (as per below table 1) from the rent agreement.
4. Recompute the rent expense and prepaid rent basis rent agreement.
5. Analyse the rent expense month and month. Refer Table 2 below.
6. Inquire and corroborate the reasons for variance.
7. Add/ Modify as per professional judgement of ET

Guidance:
1.Please insert the below details for all properties taken on Rent.

Table 1. Details of properties taken on rent

Traced from rent agreement

Sr No. Property Property Lessor name Is the Is the Area Deposit
description location contract with contract with paid
related related
party? party? If yes,
Related/ arms length
Non-Related evaluation

1 Guest house Pune ABC Non-Related NA 1000 sq 100,000

2
3
4
5
6
7
8
9
10
etc

Table 2. Month wise Rent Schedule

Month Amount Variance Variance % Remarks

April
May
June
July
August
September
October
November
December
January
February
March
Total -

Conclusion:

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
ts to ensure completeness.

ent agreement Recom

Period of Start End Date Extensio Rent per Escalation Signed Rent Paid No of Recomputatio
contract Date(Ren n/ month as Clause Contract during the months n of rent
t modificat per available? year for the expense
Commenc ion of Contract current
ement Lease period/
Date) year (from
start date)
10% after
24 months 01-Feb-24 31-Jan-26 No 50,000 12 months yes 150,000 2 100,000
-
-
-
-
-
-
-
-
-
-

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
 Recomputation
Recomputatio Rent p.a. Difference Prepaid Difference Remarks / Supportings/
n of prepaid as per Rent as per Working paper
rent Books books Reference (Please
obtain explanations/
supporting for all
differences)

Refer APT for contract

50,000 100,000 - 50,000 - copy/ synopsis___
-
-
-
-
-
-
-

-
-
100,000 -

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
 Remarks

Nil

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
CLIENT NAME:
DOCUMENT NAME: Electricity Expenses Analytical
PERIOD END:
DOCUMENT #:

Objective:
To analyse electricity expense and inquire and corroborate the reasons in variance.

Work Done:
1. Obtain general ledgers dumps of electricity expenses extracted from "mention ERP".
2. Ensure completeness of the ledgers by reconciling the balance as per ledgers with the Trial Balance and financial statements.
3. Perform analysis of the electricity expense month on month and also in comparison with previous year.
4. Inquire and corroborate the reasons for significant variances with the underlying documentation obtained during our substantive testing. [ET to
5. Add/ Modify as per professional judgement of ET

Sr No. Month Total monthly electricity expense - Variance % of variance

Location-wise

Current year's Previous year's

Amount Amount
1 April - #DIV/0!
2 May - #DIV/0!
3 June - #DIV/0!
4 July - #DIV/0!
5 August - #DIV/0!
6 September - #DIV/0!
7 October - #DIV/0!
8 November - #DIV/0!
9 December - #DIV/0!
10 January - #DIV/0!
11 February - #DIV/0!
12 March - #DIV/0!
Total - - -

Conclusion:

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
and financial statements.

ined during our substantive testing. [ET to document this in detail as relevant and applicable]

Remarks / Supportings/
Working paper Reference (Please obtain explanations/ supporting
wherever the variance is unusual)

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
CLIENT NAME:
DOCUMENT NAME: Sales commission
PERIOD END:
DOCUMENT #:

Objective:
To analyse sales commission and inquire and corroborate the reasons in variance.

Work Done:
1. Obtain general ledgers dumps of sales commission extracted from "mention ERP".
2. Ensure completeness of the ledgers by reconciling the balance as per ledgers with the Trial Balance and finan
3. Verify the sales from sales register basis which commission is paid.
4. Verify commission rate from the agreement.
5. Recompute the sales commission and compare with client's workings/ ledger.
6. Inquire and corroborate the reasons for significant variances with the underlying documentation obtained dur
7. Add/ Modify as per professional judgement of ET

Commission
Sr No Nature Product Name Currency
Agent

1 ABC Exports to USA Calibration tools INR

2
3
4
5
6
7

Conclusion:
th the Trial Balance and financial statements.

documentation obtained during our substantive testing. [ET to document this in detail as relevant and applicable]

Commission Rate on
Commission as Sale value as per sales
Sales value product as per client
per books INR register to eligible agent
workings
100 5% 5 100

5
ant and applicable]

M S K A/ M S K C TESTING
Expected
Commission Rate as per Remarks /
commission as per Difference
Agreement eligible Supporting/
audit team
5.00% 5 0 Nil
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
Total 5
As per GL 5
Difference 0 Less than CT -- immaterial
CLIENT NAME:
DOCUMENT NAME: Subsequent Expenses Testing
PERIOD END:
DOCUMENT #:

Objective:
To ensure completeness of expenses by verify expenses incurred subsequently.

Work Done:
1. Obtain general ledgers dumps of expenses under various heads extracted from "mention ERP" from April 01, 2024 to [Mention Date] "Cut off date".
2. Ensure completeness of the ledgers by reconciling the balance as per ledgers with the Trial Balance as on Cut off Date.
3. Apply OSP Calculator on the total population. Refer "[Add APT Reference where OSP Calculator is attached]"
4. Use "Idea Software" to select the samples to be tested based on the computed sample size.
5. For the samples selected, trace the expenses incurred with underlying supporting documentation as documented below.
6. Add/ Modify as per professional judgement of ET

Sr No Particulars Count Remarks

1 Number of samples a per TOD calculator Refer link
2 Number of samples as tested below 10 Refer link
3 Difference if any -10

As per ledger
Sr No. Expense (Nature of expense) Expense head Voucher Voucher Narration
no. Date

1
2
3
4
5
6
7
8
9
10
etc

Conclusion:

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
o [Mention Date] "Cut off date".

Traced from Invoice

Amount Invoice Number Invoice Party Descriptions of Transaction Period of Quantity
Date Name Expense

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
e
Rate Basic Amount Taxes Invoice Difference Remarks Is the invoice in the
Amount name of the Company

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
 Invoice Authorised by ? Is the person approved Whether invoice Invoice
(Name and Designation) invoice is authorised as booked in correct Accounted
per Authority Matrix (i.e. accounting period ? Correctly?
Head of Department)

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants
 Remarks / Supprtings/ Remarks
Working paper Reference (Please obtain
explanations/ supporting wherever the
variation is unusual)

M S K A & Associates/ M S K B & Associates LLP/ M S K C & Associates

V.1.2022
Chartered Accountants