ICAI EIRC Best Practices - Audit

1. MRL formats for Audit (various specimen)

2. Checklists on Applicability of AS, IndAS, Non corporates

3. Audit Manuals for SMPs (simple)

4. Audit Documentation: Detailed and Exhaustive

5. Standards on Auditing (Audit Completion) Checklists

6. SME Statutory Audit Working Paper 2023-24 (exhaustive)

7. Materiality Calculator (simple)

8. Schedule III Division II IND AS Simple Checklists

9. Schedule III Division I AS Simple Checklist

10. Ind AS Checklists

11. IFC Testing Sample Work Paper Format

12. ICAI's Utility on Engagement Letters

13. ICAI's SMP Practitioner’s Guide to Audit of Small Entities (Revised 2020)

14. ICAI's Review and Monitoring Tool on Standards on Auditing Compliance

15. ICAI's Internal Audit Checklist_2024 version

16. ICAI's IFC Working paper Template and ROMM Control objective

17. ICAI's Guidance Note on Financial Statements of Non-Corporate Entities

18. ICAI's Guidance Note on Financial Statements of Limited Liability Partnerships

19. ICAI's Excel File for Illustrative formats for Financial Statements of Non-Corporate Entities

20. ICAI's Excel File for Illustrative formats for Financial Statements of Limited Liability Partnerships

21. ICAI's Audit working paper template issued (June 23)

22. Financial Ratio Analysis (excel tool)

23. EQCR Checklist

24. Compilation of Reporting under Rule11 Company Audit and Auditor Rules

25. Compilation of Reporting on Audit Trail

26. Compilation of Reporting under CARO 2020

27. CARO 2020 Checklists

Keep following for more such templates