Audit Report Review Checklist — SA 700 Elements (Word)

Check each element of the auditor's report before signing: opinion, basis, KAMs, responsibilities, legal reporting and signature block.

Free · CORAA original — SA-aligned

Updated 17 Oct 2026

Basis

SA 700 elements

Use

Before signing

Includes

UDIN and date

Format

Editable Word

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Your firm — letterhead

Appears at the top of the document as the audit firm letterhead.

Audit firm name

Audit firm address

Used as the letterhead block.

Engagement partner

ICAI membership no.

Firm registration no.(optional)

Engagement details

The client and period this document is for.

Organisation / firm name

Scope / period

Prepared by

Reviewed by(optional)

Date

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Audit Report Review Checklist — SA 700 Elements

19 October 2026

Audit Report Review Checklist — {{client_name}}

Scope / period: FY 2025-26 | Prepared by: {{prepared_by}} | Reviewed by: | Date: 19 October 2026

A reviewer's checklist for an auditor's report on financial statements, following the general elements of SA 700. Read the current standards and any applicable legal reporting requirements before signing.

Element	Check	Yes / No / N/A	Reference
Title and addressee	Titled as an independent auditor's report and addressed as the engagement requires
Opinion section	Names the entity, statements and period; states the opinion in the right form
Basis for opinion	States the standards followed, independence and ethics, and that evidence is sufficient and appropriate
Modifications	Any qualification, adverse opinion or disclaimer is supported and explained
Emphasis and other matter paragraphs	Used only where needed and correctly labelled
Key audit matters	Included where required and described with how they were addressed
Going concern	Material uncertainty, if any, reported in its own section
Other information	Responsibility and conclusion stated where required
Responsibilities	Management, those charged with governance and the auditor described
Other legal and regulatory requirements	Statutory reports and matters covered as the law requires
Signature block	Firm name, registration, partner, membership number, UDIN, date and place
Date	Not earlier than the date sufficient evidence was obtained and the statements were approved

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What’s inside

An excerpt from the template.

Audit Report Review Checklist — ___

Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___

↑ Excerpt only — the full template is what you download as Word

About this template

What you’re downloading, and when to use it.

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.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Does this replace reading the standards?

No. It is a prompt list. Read the current standards and the legal reporting requirements that apply to the engagement.

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