Expenses Audit Working Paper (Other Expenses) — ICAI Audit Working Paper

The expenses of ___ include cost of materials consumed, purchase of stock-in-trade, changes in inventories, employee benefits expense (covered separately), finance costs (covered separately), depreciation & amortisation (covered separately) and Other Expenses comprising power & fuel, rent, repairs, insurance, rates & taxes, professional fees, travelling, advertising, communication, miscellaneous expenses and CSR expenditure.

To document the audit work on the completeness, accuracy, classification and cut-off of expenses recognised in the statement of profit and loss of ___ for the year ended ___, with focus on Other Expenses and material P&L line items not covered by dedicated working papers.

• Obtained the expense ledgers grouped by Schedule III heads.
• Reconciled the grouped total to the trial balance and to the P&L.
• Reviewed mapping of each ledger to the correct Schedule III line item; flagged misclassifications.

2. Cost of Materials Consumed / Purchases / Changes in Inventory

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.

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