CORAA handles the most समय-consuming प्रक्रियाएँ in विनिर्माण ऑडिट, inventory मिलान, revenue cut-off, CARO 2020 extraction, and वेंडर analysis, सभी from a single Tally import.
Inventory and multi-location operations layer onto every मानक ऑडिट.
विनिर्माण क्लाइंट add inventory complexity, multi-location operations, and multi-rate GST onto the मानक ऑडिट चेकलिस्ट.
Inventory valuation
Costing complexity
FIFO or weighted average costing across raw materials, WIP, and finished goods. Valuation at लागत or NRV. Slow-moving and obsolete stock provisioning. Each element requires डेटा extraction and verification.
वर्ष-end cut-off
Revenue cut-off
विनिर्माण companies dispatch goods throughout दिसंबर and जनवरी. Accurate revenue cut-off requires tracing each late-दिसंबर dispatch against the invoice date, POD, and accounting entry.
Clause coverage
CARO 2020 रिपोर्टिंग
सभी non-small companies must comply with CARO 2020. For विनिर्माण, key clauses include: physical verification of inventory, charges on assets, immovable property, statutory dues, and related party transactions.
ITC मिलान
Multi-rate GST
विनिर्माण क्लाइंट often have inputs taxed at multiple GST rates. ITC मिलान requires matching GSTR-2B with books across multiple प्रोडक्ट lines and HSN codes.
How Coraa addresses them
One Tally import. सभी प्रक्रियाएँ run simultaneously.
Inventory movement analysis, purchases, consumption, closing stock मिलान
Revenue cut-off testing, dispatches near वर्ष-end vs sales लेजर
Fixed asset capitalisation समीक्षा, capex vs opex वर्गीकरण
CARO 2020 डेटा extraction across सभी relevant clauses
वेंडर payment analysis, round numbers, related parties, नया वेंडर
GST मिलान, विनिर्माण sector multi-rate complexity
TDS on contract payments, professional fees, and rent
Bank मिलान across operating and CC खाते
Related party transactions, subsidiaries, group companies, promoter entities
