Review temporary differences, rates, recognition of assets and the tax expense reconciliation.
Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
Use this to review the entity's deferred tax computation. It gives the layout and the review points; it does not state rates or rules. Take the tax rate and recognition rules from the current law and the accounting standard in use, and record the source of each.
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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