Review old, disputed and large balances and the evidence that they will be recovered.
Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
Use this to review balances where recovery is in doubt. List balances that are old, disputed, large, or from related or stressed customers, and record what evidence supports recovery. It records evidence and does not decide the provision; that is a judgement for the engagement team.
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.
