CORAA
Tools · Audit templates

Free ICAI audit templates — fill, download, send.

Engagement letters, management representation letters, independence confirmations, audit checklists. All based on the ICAI AASB Audit Working Paper Templates (June 2023). Pre-stamped with your letterhead. One click to a Microsoft Word file.

47 templatesStatutory Audit (ICAI) 37Tax Audit 1GST Audit 1Internal Audit 2Bank Audit 3Industry-Specific Audit 1Trust & NGO Audit 1CA Certificates 1
Category

Statutory Audit (ICAI)

37 templates
ICAI 1.5
Audit Engagement Letter Template
Free audit engagement letter template for CA firms in India. ICAI-compliant under SA 210 and Section 143 of the Companies Act 2013. Fill the form, dow
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ICAI 6.4
Management Representation Letter (MRL) Template for Statutory Audit
Free Management Representation Letter (MRL) template for Indian audits — ICAI / SA 580 compliant. Fill in client details, download a Word file.
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ICAI 1.6
Auditor Independence Confirmation Template
Free auditor independence confirmation template per ICAI Code of Ethics. Covers self-interest, self-review, advocacy, familiarity, intimidation threat
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ICAI 1.4
Audit Engagement Acceptance / Continuation Checklist
Free engagement acceptance & continuation checklist for Indian auditors. Risk assessment per ICAI guidance and SA 220. Download Word format.
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ICAI 2.19
Initial Audit Checklist — Statutory Audit Planning
Free initial audit checklist for Indian statutory audits — planning-stage document requests for CA firms. ICAI compliant, downloadable Word format.
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ICAI 5.4
CARO 2020 Checklist — Companies (Auditor's Report) Order
Free CARO 2020 clause-by-clause checklist for statutory audits in India. Covers all 21 reporting clauses. ICAI-aligned, downloadable Word format.
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ICAI 6.1
Auditor's Report Format — Statutory Audit under Companies Act 2013
Free statutory auditor's report template — SA 700/701/705/706 compliant under Section 143 of the Companies Act 2013. Editable Word format.
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ICAI 6.8
Communication with TCWG / Audit Committee — SA 260 Template
Free SA 260 communication template — auditor's report to the audit committee or board on audit scope, findings, and internal control deficiencies. Wor
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ICAI 4.4
Related Party Transactions Audit Verification Template
Free related party verification working paper — Ind AS 24 / AS 18 compliant. Covers identification, board resolutions, Section 188, arm's-length prici
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ICAI 2.5
Audit Strategy Memorandum Template
Free audit strategy memorandum template under SA 300 — Indian statutory audits. Scope, timing, materiality, risk areas, team allocation. Word format.
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ICAI 4.5
Internal Financial Controls
Free Internal Financial Controls (IFC / ICFR) audit template — Section 143(3)(i) compliant under the Companies Act 2013. ICAI Guidance Note aligned. W
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ICAI 1.1
Auditor Appointment Note — ICAI Audit Working Paper
Free auditor appointment note audit working paper template (ICAI, Chapter 1). Generate with your firm letterhead and client details. Editable Word for
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ICAI 1.7
Auditor Confidentiality Undertaking — ICAI Audit Working Paper
Free auditor confidentiality undertaking audit working paper template (ICAI, Chapter 1). Generate with your firm letterhead and client details. Editab
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ICAI 2.2
Audit Planning Meeting Minutes — ICAI Audit Working Paper
Free audit planning meeting minutes audit working paper template (ICAI, Chapter 2). Generate with your firm letterhead and client details. Editable Wo
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ICAI 2.6
Note on Understanding the Client — KYC, Business, Key People — ICAI Audit Working Paper
Free note on understanding the client — kyc, business, key people audit working paper template (ICAI, Chapter 2). Generate with your firm letterhead a
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ICAI 2.7
Audit Kick-off Meeting Minutes — ICAI Audit Working Paper
Free audit kick-off meeting minutes audit working paper template (ICAI, Chapter 2). Generate with your firm letterhead and client details. Editable Wo
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ICAI 2.13
Preliminary Analytical Procedures — ICAI Audit Working Paper
Free preliminary analytical procedures audit working paper template (ICAI, Chapter 2). Generate with your firm letterhead and client details. Editable
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ICAI 3.7
Trade Receivables Audit Working Paper — ICAI Audit Working Paper
Free trade receivables audit working paper audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and client details. Edit
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ICAI 3.8
Cash and Bank Audit Working Paper — ICAI Audit Working Paper
Free cash and bank audit working paper audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and client details. Editable
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ICAI 3.10
Share Capital Audit Working Paper — ICAI Audit Working Paper
Free share capital audit working paper audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and client details. Editable
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ICAI 3.12
Loans and Borrowings Audit Working Paper — ICAI Audit Working Paper
Free loans and borrowings audit working paper audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and client details. E
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ICAI 3.13
Finance Cost Audit Working Paper — ICAI Audit Working Paper
Free finance cost audit working paper audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and client details. Editable
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ICAI 3.14
Lease Liabilities Audit Working Paper (Ind AS 116) — ICAI Audit Working Paper
Free lease liabilities audit working paper (ind as 116) audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and client
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ICAI 3.15
Trade Payables Audit Working Paper — ICAI Audit Working Paper
Free trade payables audit working paper audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and client details. Editabl
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ICAI 3.19
Deferred Tax Liabilities Audit Working Paper (Ind AS 12 / AS 22) — ICAI Audit Working Paper
Free deferred tax liabilities audit working paper (ind as 12 / as 22) audit working paper template (ICAI, Chapter 3). Generate with your firm letterhe
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ICAI 3.20
Revenue from Operations Audit Working Paper (Ind AS 115) — ICAI Audit Working Paper
Free revenue from operations audit working paper (ind as 115) audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and c
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ICAI 3.22
Inventory Audit Working Paper (Ind AS 2 / AS 2) — ICAI Audit Working Paper
Free inventory audit working paper (ind as 2 / as 2) audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and client det
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ICAI 3.23
Employee Benefits Audit Working Paper (Ind AS 19 / AS 15) — ICAI Audit Working Paper
Free employee benefits audit working paper (ind as 19 / as 15) audit working paper template (ICAI, Chapter 3). Generate with your firm letterhead and
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ICAI 4.1
Going Concern Assessment (SA 570) — ICAI Audit Working Paper
Free going concern assessment (sa 570) audit working paper template (ICAI, Chapter 4). Generate with your firm letterhead and client details. Editable
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ICAI 4.3
Subsequent Events Audit Procedure (SA 560) — ICAI Audit Working Paper
Free subsequent events audit procedure (sa 560) audit working paper template (ICAI, Chapter 4). Generate with your firm letterhead and client details.
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ICAI 4.6
Journal Entry Testing Working Paper (SA 240) — ICAI Audit Working Paper
Free journal entry testing working paper (sa 240) audit working paper template (ICAI, Chapter 4). Generate with your firm letterhead and client detail
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ICAI 4.11
ESOPs Audit Working Paper (Ind AS 102 / SEBI SBEB) — ICAI Audit Working Paper
Free esops audit working paper (ind as 102 / sebi sbeb) audit working paper template (ICAI, Chapter 4). Generate with your firm letterhead and client
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ICAI 5.1
Accounting Policies Audit Working Paper — ICAI Audit Working Paper
Free accounting policies audit working paper audit working paper template (ICAI, Chapter 5). Generate with your firm letterhead and client details. Ed
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ICAI 5.2
Notes to Accounts and Disclosures Audit Working Paper — ICAI Audit Working Paper
Free notes to accounts and disclosures audit working paper audit working paper template (ICAI, Chapter 5). Generate with your firm letterhead and clie
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ICAI 6.3
Engagement Quality Control Review (EQCR) Process — ICAI Audit Working Paper
Free engagement quality control review (eqcr) process audit working paper template (ICAI, Chapter 6). Generate with your firm letterhead and client de
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ICAI 6.11
Audit Engagement Closure Checklist — ICAI Audit Working Paper
Free audit engagement closure checklist audit working paper template (ICAI, Chapter 6). Generate with your firm letterhead and client details. Editabl
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ICAI 6.12
Procedures for Client's Documents (Audit File Handover) — ICAI Audit Working Paper
Free procedures for client's documents (audit file handover) audit working paper template (ICAI, Chapter 6). Generate with your firm letterhead and cl
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The full audit, not just the paperwork
These templates fill themselves when you run the audit on CORAA.

CORAA is an AI-native audit engine: connect your client’s ledger, run ledger scrutiny, GST and TDS reconciliations, journal-entry testing — and the engagement letter, MRL, working papers and audit report come out drafted, with your firm letterhead, every cite back to the underlying transactions.

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