The per-ledger scrutiny sheet: header block with opening tie-out, the 9-point checklist (mispostings, balance direction, TDS/GST lens, related parties, cut-off), exceptions table with voucher references, and a signable conclusion — editable in Word.
Entity: ___ · Year ended: ___ · Prepared by: __________ · Reviewed by: __________
Purpose: document the scrutiny of each significant ledger account — opening tie-out, nature-vs-content review, balance direction, unusual entries, tax applicability, related parties, cut-off and external corroboration. Use one sheet per ledger; the summary table tracks coverage across the trial balance.
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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