AI Modules· लेजर

Seven modules. One ledger.

From Engagement Setup to the Independent Auditor's Report, every step composed from the same source ledger. Built for Indian statutory audit under the Companies Act 2013, ICAI Standards on Auditing, and Section 44AB.

Your first audit is free

The seven modules

Each module owns a slice. Together they sign the audit.

Each module owns a slice of the audit lifecycle. Together they compose the audit-ready working paper file, materiality memo, and Independent Auditor's Report from the same mapped ledger data.

Engagement Setup

ERP in, ledgers classified once. Tally · Zoho · SAP · NetSuite · Busy · Marg.

Year 2: zero ledgers to reclassify

→

Scrutiny

84 rules · 13 modules · SA 240 JE testing · graph of every rupee.

100% of vouchers, not 2-5%

→

Reconciliation

Books vs GSTR-2A / 2B / 3B · 26AS · AIS · 27EQ. Three-bucket. Embedded.

GST · TDS · TCS · Vouching

→

Procedures

SA 320 materiality · SA 530 sampling · SA 570 going concern · SA 510 OB.

Peer-review reproducible

→

Working Papers

Lead schedules, AR/AP ageing, PPE roll-forward, AS 3 / Ind AS 7 cash flow.

Excel exports to your firm

→

Findings

Auto-classified by band. Client portal magic-links, no client account.

NFRA-inspection ready

→

Reporting

Schedule III · Form 3CD · CARO 2020 · Independent Auditor's Report (SA 700).

Seven-step UDIN sign-off

→

Outcomes

What you actually get back.

Less repetitive work

60%

Auto-classified ledgers, year-on-year persistence, template-driven workings.

More clients

50%

Handle more engagements with the same team size.

Population coverage

100%

Test the entire population, not just a sample.

Capability matrix

Which module does what.

Capability	01	02	03	04	05	06	07
100% population testing	-	●	●	-	-	-	-
SA-anchored procedures	-	●	-	●	-	●	●
Peer-review reproducibility	-	●	●	●	●	●	●
Year-on-year persistence	●	●	●	●	●	●	●
Multi-ERP support	●	●	●	-	●	-	-
UDIN sign-off integration	-	-	-	-	-	-	●

Standalone modules

Cross-cutting capabilities.

Across the audit

Ledger Scrutiny

100% general ledger analysis, structured exception detection, audit-ready working papers, no sampling.

Read more →

Across the audit

Vouching

OCR-powered invoice extraction, 3-way matching, bulk vouching at audit scale.

Read more →

Across the audit

Workflow

Encode your firm's audit methodology into structured, repeatable workflows. Every review traceable.

Read more →

Ready when you are

Transform your audit practice. One client at a time.

Join 300+ CA firms already using CORAA AI Modules to automate their statutory audit workflows. Start with one engagement. Walk through the full lifecycle.

Start the free trial →