Documents and information required in audit
- Financial Statements (Trial Balance / "Accounts Balance" or Balance Sheet and Income Statement)
- Books (Total Subsidiary Ledgers)
- Accounting Receipt / Voucher / Invoice / Delivery Note
- Bank Statement
- Bank Reconciliation
- Cash Balance of Payments
- Letter of Bank Credit Granted
- Previous Audited Financial Statements (such as the New Delegated Auditor)
- Warehouse Accounts Books
- Inventory (Categories, Closing Inventory, Cost Price, Realizable Price, Amount)
- Cost-sales Linked Methods
- Bank Statements, Accounting Voucher (Certificated) after Year-end
- Memorandum and Articles of Association, Business Registration Certificate (Photocopy), Documents submitted to Companies Registry during the year (Photocopy)
Other Supporting Documents/ Ledgers:
- Supplier Statement
- Customer's Monthly Statement
- Analysis of Time frame in Collecting Trade Receivables
- Analysis of Time frame in Paying Trade Payables
- Analysis of Time frame in Storing Inventory
- Board Minutes / Motion of Annual General Meeting / Motion of Approval
