CORAA handles the most time-consuming procedures in తయారీ ఆడిట్s, inventory సరిపోలిక, revenue cut-off, CARO 2020 extraction, and vendor analysis, all from a single Tally import.
Inventory and multi-location operations layer onto every standard ఆడిట్.
తయారీ clients add inventory complexity, multi-location operations, and multi-rate GST onto the standard ఆడిట్ చెక్లిస్ట్.
Inventory valuation
ఖర్చుing complexity
FIFO or weighted average ఖర్చుing across raw materials, WIP, and finished goods. Valuation at ఖర్చు or NRV. Slow-moving and obsolete stock provisioning. Each element requires data extraction and verification.
Year-end cut-off
Revenue cut-off
తయారీ కంపెనీలు dispatch goods throughout December and January. Accurate revenue cut-off requires tracing each late-December dispatch against the invoice date, POD, and accounting entry.
Clause coverage
CARO 2020 reporting
అన్నీ non-small కంపెనీలు must comply with CARO 2020. For తయారీ, key clauses include: physical verification of inventory, charges on assets, immovable property, statutory dues, and related party transactions.
ITC సరిపోలిక
Multi-rate GST
తయారీ clients often have inputs taxed at multiple GST rates. ITC సరిపోలిక requires matching GSTR-2B with books across multiple product lines and HSN codes.
How Coraa చిరునామాes them
One Tally import. all procedures run simultaneously.
Inventory movement analysis, purchases, consumption, closing stock సరిపోలిక
Revenue cut-off testing, dispatches near year-end vs sales లెడ్జర్
Fixed asset capitalisation review, capex vs opex classification
CARO 2020 data extraction across all relevant clauses
Vendor payment analysis, round numbers, related parties, new vendors
GST సరిపోలిక, తయారీ sector multi-rate complexity
TDS on contract payments, professional fees, and rent
Bank సరిపోలిక across operating and CC accounts
Related party transactions, subsidiaries, group కంపెనీలు, promoter entities
వర్కింగ్ పేపర్ generation with full ఆడిట్ ట్రెయిల్
లెడ్జర్ scrutiny, 100% of transactions, all లెడ్జర్లు
