Classification testing across operating, investing and financing activities, and a direct-vs-indirect method check — the Ind AS 7 working paper behind the cash flow statement audit sign-off.
Entity: ___ · Period ended: ___
Direct method (major classes of gross cash receipts/payments) / Indirect method (profit adjusted for non-cash items and working capital movements) — confirm which method is used and that it is applied consistently with the prior year, or that any change is justified and disclosed.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.
