Coraa scrutinises the full ledger, not a 2% sample, runs the GST, TDS and TCS reconciliations, drafts the working papers, and composes the Auditor's Report. Built ground-up for the Companies Act, the ICAI standards, and the way Indian firms actually work.
F-027RPTPurchase from related party Aarya Tex, 11% above arm-length band.₹ 18,40,000
F-031GSTITC claimed in 3B but absent in 2B (Rule 36(4)).₹ 96,400
F-044TDS194C deduction at 1% on company contractor, should be 2%.₹ 3,60,000
FORM 3CA, AUDIT REPORT · UDIN: 25XXXXXX
Independent Auditor's Report
Opinion
Basis for Opinion
Key Audit Matters
Responsibilities of Management
Auditor's Responsibilities
signed.
Population tested
100%
Every voucher, every entry.
Sampling factor
ceil((1.6×₹2.4Cr)/₹4.2L)
SA 530, seeded for peer review.
Working papers
48 sheets
Exported to OneDrive in your firm's template.
Time to draft
11 minutes
From clean ledger to signable opinion.
Connects toTally PrimeZoho BooksSAP S/4HANAOracle NetSuiteBusyMargSAP Business One
How the engine runs· कार्य
Three things happen, and most of them are not waiting on you.
01
Connect.
Live connector for Tally. OAuth for Zoho. Excel for SAP, NetSuite, Busy, Marg. Year-2 audits open with zero re-classification.
SA 230 · audit trail
02
Scrutinise.
Every voucher, every entry. 164 rules across 13 modules. SA 240 journal entry testing. Money flow visualised as a graph.
SA 240 · SA 320
03
Sign.
Working papers ready in your firm template. Findings band-classified. Form 3CD, CARO 2020, Schedule III and SA 700 opinion, drafted, UDIN-gated.
SA 530 · SA 570 · SA 700
कार्यक्षेत्र
Inside the engine· कार्यक्षेत्र
One workspace, the whole engagement.
From ledger import to a signed report — every phase, every working paper and every standard tracked in one place. The engine unlocks the next tier of work as you anchor evidence.
Audit is a profession built on reproducibility. Generative AI is built on the opposite. Coraa's patent-pending architecture removes the guesswork, same ledger, same standard, same answer, every time.
0
Hallucinations
on financial classifications
100%
Reproducible
across runs, partners, reviewers
1
Answer per ledger
no drift, no re-classification
01 Deterministic core
Same inputs, same answer
A patent-pending execution layer wraps the foundation model so identical ledgers, against identical standards, produce byte-identical findings, run after run.
02 Auditable by design
Every answer cites itself
Each classification carries its rule, its row reference, and its seed. Partners and peer reviewers can replay any finding, end to end.
03 NFRA-defensible
Reproducible under inspection
A regulator can re-run the engagement and arrive at the same working paper. Audit defence isn't a story you tell, it's a hash you compare.
First audit teaches it. Every audit after just flies.
Classifications, rule preferences, and findings carry forward. The audit team spends less time on what doesn't change, and more on what matters.
60%
Year 1
85%
Year 2
95%
Year 3
01 Classifications
Decisions persist year-on-year
Year 1: 30-45 min review of auto-classified ledgers. Year 2: only what changed.
02 Rules
Adapt to each client
Weekend transactions normal for retail? Mute the rule once. Saved per client, reused next audit.
03 Institutional memory
Knowledge stays with the firm
Findings, vendor history, recurring exceptions retained per client. New articles inherit the view from day one.
♢Nothing about your client data trains any model.
Standards covered· मानक
The ICAI by chapter and verse.
Every Standard on Auditing the institute publishes is implemented as a workflow, not a checkbox. The math is visible, the seed is printed, the working is shown.
Excel-based audits, CAATs from the 2000s, AI bolt-ons that don't know what Form 3CD is. Coraa is what happens when engineers and chartered accountants design the same product, from the same room, in the same country.
All features in every plan.Unlimited users.Free trial covers your first audit.
CORAA is an India-hosted, DPDPA-compliant AI audit platform for CA firms, statutory auditors, internal auditors, and compliance teams. It supports GST reconciliation, TDS review, ledger analysis, voucher scanning, working paper automation, and 100+ audit templates. Designed for Indian audit workflows, including O2C/P2P, payroll audit, inventory, forensic checks, and IndAS compliance. CORAA serves NBFCs, listed companies, and manufacturing companies with industry-specific audit automation. Use cases include Section 44AB tax audit automation (Form 3CA/3CB/3CD), payroll audit for PF and ESI compliance, statutory audit for SEBI-listed entities, and RBI-aligned NBFC audits. Compare CORAA with AssureAI, AnyAudit, myAudit, Excel-based audits, and traditional CAATs for specialized Indian audit software.
