Sl No Data Required for Audit Client Remarks
Sample Copies of purchase Invoices/Sales invoices & note on valuation method adopted
1
for inventories at various stages
Age wise and location wise details of stocks (including stock in transit) held across all
2
locations
Details of Stock Lying with Third party/kept in rented godown and stock of third party
3
lying with the borrower ( Party Name | GST NO | Date Sent | Qty | Amount Rs/-)
Party wise ageing of Receivables/advances to suppliers as per Cover period mentioned
4
in Sanction letter
5 Party wise ageing of Payables including under LC, BC and Others
6 Month-wise Sales, Purchases, debtors and creditors In Excel Format
Details of Bills discounted / factored and advances if any, received from Buyers /
7
Debtors
Details of Credit notes / discounts / write offs made in the debtor’s accounts during the
8
period
9 Details of provision made for doubtful debts / bad debts etc
10 Details on Addition / Deletion to Fixed Assets
11 Bank Statement for last 6 months along with bank reconciliation statement
12 Copy of Factory License and other Statutory Approvals
Copy of latest GST Return along with details of Statutory Payments made – Provident
13 Fund, Professional Tax, GST, TDS, ESI & copies of challans for payment made during last
six months along with respective ledger extracts for accounting software
14 Copies of Power utility bills for last 6 months
Details of facilities (fund based / non-fund based) with various Banks/ FIs/ NBFCs
15
(amount sanctioned & outstanding balance)
16 External credit rating of top 10 debtors
17 Internal Audit Report
18 Summary of transactions with sister concern/Associate/Group Companies, if any
19 Annual report/ Audited Financial statements for last 2 Financial Years
20 Copies of Stock statement submitted to the banker
21 Tax Audit 3CA and 3CD for Last 2 Financial Years
22 Stock Movement registers – Inward, consumption, conversion, outward etc
23 Backup data of books of accounts – Tally, Zoho etc
24 Insurance Copies and Property Valuation report
25 Recent Projections shared to Banker
26 Latest CAL / Sanction Letter including Amendment CAL
Please Note: If any of the above items are not applicable confirm the same through
mail