A working paper covering identification of related parties, verification of related-party transactions, board-resolution checks, arm's-length pricing review, and Section 188 Companies Act 2013 compliance.
XYZ Company Private Limited (The company) is incorporated under the provisions of the Companies Act 2013, to carry on business of manufacturing, buying, selling, processing, importing, exporting and trading in all type of grocery, food, food product, dairy product, bakery and confectionary product whether as owner, co-owner, joint venture, operator, franchisee or any other business model. The company is involved in the sale of food items to its group companies, who ultimately prepare the food and supply.
The purpose of the workpaper is to justify the existence and ensure the completeness of the related party transactions as per list of the related parties provided by the management.
List of Related Parties (Refer to Standards on Auditing, Companies Act and SEBI Regulations)
There have not been any additions in the List of the related parties during the year. However, the transaction with them varies.
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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