Checklist
Checklist: documents for an audit
A list of documents to prepare before the audit starts. Suitable for voluntary and statutory audits.
General documents
- charter and amendments;
- information on shareholders and governing bodies;
- accounting and tax accounting policies.
Statements and accounting
- financial statements for the audited period;
- trial balances and accounting ledgers;
- stocktake records;
- reconciliation statements with counterparties.
Contracts and transactions
- contracts for major transactions and loans;
- documents on fixed assets and inventories;
- minutes of meetings and decisions of governing bodies.
Taxes
- tax returns for the period;
- reconciliation statements with the tax authority;
- tax audit materials, if any.