Audit & Assurance · Chartered Accountants
Tax audit ki deadline ho, company ka statutory audit ho ya bank ka stock audit — sahi working papers, samay par report aur saaf observations, taaki audit ke baad notice ka dar na rahe.
Kaam mein kya shamil hai
Fees
Audit fee turnover, transactions ki sankhya aur books ki halat par depend karti hai. Scope dekh kar fee pehle hi likhit mein tay kar dete hain.
Business ya profession jahan audit limit cross hui
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Private limited aur OPC companies
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Badhte business aur bank borrowers
Scope dekh kar fixed quote
Exact fee kaam ka scope dekhne ke baad likhit mein fix hoti hai
Is page par di gayi jaankari general information hai, professional advice nahi. Positions facts aur us waqt ke law par depend karti hain — apne case ke liye humse baat kar lijiye.
Audit ke waqt galtiyan milna mehenga padta hai. Hum pehle books, GST aur TDS ka reconciliation karwate hain, taaki report mein qualification ki naubat na aaye.
Form 3CD ke clauses department ke data se match hote hain. Mismatch hi aage chal kar notice banta hai — isliye har figure cross-check hota hai.
Scope
Limits aur rules har saal badal sakte hain — apne case ke liye current limit hum confirm karte hain.
Turnover ₹1 crore se zyada ho toh audit lagta hai. Agar cash receipts aur payments dono 5% ke andar hain toh limit ₹10 crore tak jaati hai.
Doctors, architects, consultants jaise professionals ke liye gross receipts ₹50 lakh se zyada (cash 5% ke andar ho toh ₹75 lakh) par audit lagta hai.
Presumptive scheme mein kam profit dikhane aur income limit se upar hone par bhi audit lag sakta hai.
Har company ka audit zaroori hai — turnover chahe zero ho. Pehla auditor 30 din ke andar board appoint karta hai.
LLP ka audit tab lagta hai jab turnover ₹40 lakh ya contribution ₹25 lakh se zyada ho.
Bank CC/OD limit ke against stock statement ki verification — bank ke format aur timeline mein.
Kuch companies ke liye mandatory, baaki ke liye leakage aur fraud pakadne ka sabse sasta tareeka.
12AB registered trusts ke liye Form 10B / 10BB audit — ITR se pehle.
State ke rules ke hisaab se audit aur registrar ko filing.
Ye baatein pehle se jaan lijiye
Last week mein audit karwana matlab jaldbaazi. Penalty turnover ka 0.5% (max ₹1.5 lakh) tak ho sakti hai.
GSTR-3B, GSTR-1 aur books mein farak audit report mein dikhta hai — pehle reconcile kariye.
₹10,000 se zyada cash expense aur ₹20,000 se zyada cash loan ka clause alag se report hota hai.
Process
Turnover aur entity dekh kar kaunsa audit, kab tak — likhit mein.
Books, bank statements, GST aur TDS data ek checklist se.
Testing, reconciliation aur queries — aapke saath baith kar.
Signed report, UDIN aur portal par upload, deadline se pehle.
Documents
Audit ke liye: ye list taiyar rakhiye. Photo ya scan WhatsApp par bhej dijiye — original sirf zaroorat par. Case ke hisaab se list thodi badal sakti hai.
Normally tax audit report assessment year ki 30 September tak upload karni hoti hai, aur ITR 31 October tak. Govt kabhi-kabhi date badhati hai — hum current date confirm karte hain.
Agar aap presumptive scheme mein ho aur usse kam profit dikhate ho aur income basic limit se upar hai, toh audit lag sakta hai. Case dekh kar batate hain.
Haan. Companies Act ke tahat har company ka statutory audit aur annual filing zaroori hai, business ho ya na ho.
Kuch situations mein revised report upload ki ja sakti hai. Pehle galti ka nature dekhte hain, phir raasta batate hain.
Stock locations aur items par depend karta hai, zyada tar cases mein kuch din. Bank ki deadline dekh kar plan karte hain.
Aur bhi
Business type aur last year ka turnover bhejiye — hum batayenge kaunsa audit lagega aur kab tak kya chahiye. Iske liye koi charge nahi.