Score the engagement before the partner review. Eight weighted evidence gates turn “almost done” into a visible review queue—without treating the score as an audit conclusion.
Acceptance, independence, Section 44AB route, Form 3CA/3CB wrapper and filing period confirmed.
TB, GL, chart of accounts, revenue and expense extracts tied to the financial statements.
GSTR-1, GSTR-3B, 2B, purchase/sales registers and the exception register are available.
Returns, challans, certificates, 26AS/AIS, payment population and corrections are reconciled.
Udyam classification, acceptance dates, ageing, payment dates and Clause 22/26 support are documented.
Cash receipts/payments, loans, deposits, related parties and specified-person schedules are tested.
Every material exception has evidence, tax value, owner, status and a partner disposition.
Representation, subsequent events, report, acknowledgement, UDIN and final evidence are ready.
Do not release yet. Resolve or explicitly disposition: Engagement and applicability; Trial balance and ledger population; Exceptions and reviewer ownership; Close-out and e-filing pack.
The score weights evidence availability and release gates. It does not determine tax-audit applicability, materiality, reporting or the professional conclusion. A “ready” gate still needs source references and reviewer sign-off.
Each evidence gate has a weight. Ready receives full weight, Partial receives half weight and Missing receives zero. The score highlights where the manager should focus before partner review.
Engagement, ledger population, exceptions and close-out are release gates. If any is not marked Ready, the tool will not show the engagement as ready for release, regardless of the numerical score.
