Audit Documents Checklist

A comprehensive list of documents and records your auditor will need. Preparing these in advance helps ensure a smooth, efficient audit process.

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Financial Records

Trial balance (final and adjusted)
General ledger for the financial year
Chart of accounts
Draft financial statements (if available)
Prior year audited financial statements

Bank & Cash

Bank statements for all accounts (full year + 1 month after year-end)
Bank reconciliation statements
Fixed deposit certificates and statements
Petty cash records and reconciliation
Bank loan agreements and schedules

Sales & Revenue

Sales invoices and credit notes
Sales contracts and agreements
Debtors / receivables aging schedule
Bad debt write-off approvals
Revenue recognition supporting documents

Purchases & Expenses

Purchase invoices and goods received notes
Creditors / payables aging schedule
Expense claims and supporting receipts
Utility bills and rental agreements
Insurance policies and schedules

Fixed Assets & Inventory

Fixed asset register with depreciation schedule
Asset purchase and disposal documentation
Inventory listing and valuation at year-end
Stocktake records and reconciliation
Work-in-progress schedules (if applicable)

Payroll & HR

Payroll records and payment schedules
EPF, SOCSO, and EIS contribution statements
Employee contracts and benefit documentation
Directors' remuneration details
Monthly tax deduction (PCB) records

Company Secretarial

Certificate of Incorporation (Section 17 notification)
Constitution / Memorandum & Articles of Association
Board meeting minutes and resolutions
Annual Return filing confirmation
Register of directors and shareholders

Tax & Compliance

Prior year tax computation and return
SST returns and records (if applicable)
Transfer pricing documentation (if applicable)
Correspondence with tax authorities
Withholding tax records for payments to non-residents

Submitting Your Documents

Once engaged, you can securely submit your audit documents via our dedicated channel or through the secure file-sharing instructions provided in the engagement letter. All documents are handled with strict confidentiality.