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Ledger Scrutiny Checklist — Per-Ledger Working Paper Format

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.

Free · CORAA original — SA-aligned
Updated 18 Jul 2026
Scope
One sheet per significant ledger
Checks
9-point battery incl. TDS/GST lens
Output
Exceptions table + signable conclusion
Pairs with
JE testing working paper (SA 240)
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Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

LEDGER SCRUTINY WORKING PAPER

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.

Part A — Ledger header

↑ 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, no email gate, nothing stored. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

What should a ledger scrutiny working paper contain?
Four parts: a header that identifies the ledger and ties its opening balance to the prior-year audited closing; the checklist actually applied (mispostings, balance direction, unusual entries, TDS/GST, related parties, cut-off, corroboration); an exceptions table with dates, voucher numbers, amounts and resolutions; and a conclusion a reviewer can sign against.
Do I need a sheet for every ledger?
For every significant ledger — judged by balance, volume and risk. Cash, bank, loans, related-party accounts and TDS-bearing expense heads earn a sheet almost always; trivially small, movement-free ledgers can be covered by the summary table with a one-line note. Document the selection basis either way.
How does this checklist relate to journal entry testing?
They overlap on the unusual-entries step but answer different questions: scrutiny asks whether each account’s story makes sense; SA 240 journal entry testing asks whether management overrode controls anywhere in the population. Run both — this sheet per ledger, and the JE testing working paper across the journal population.
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