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MainPage This is the first screen which you will get after double clicking on the E-Audit icon, where it display the Audit database path & Taxbase database path, where your data will be gets stored. This is due to your Taxbase assesses will appear for Audit software & bi default user name & password will be stored from the system as “SUPERUSER” this you can change as per your request after installation of the software. Link is given to update the database of E-Audit Software after updation of the software then click on “OK” to enter in the system.
Home Page In this screen it will display the list of assesses present in your system of E – Audit, below to list of assesses you are having different types of criteria’s through which you can search the assesses. This screen is divided into four options as Top Side : which is for Master creation, Miscellaneous, Licence, Help & Exit, Bottom Side : It will display various rules, acts, notes, circulars applicable for the audit option selected, Left Side : Various options of Audit Program through which you have to complete your audit, & Right Side : you will be having different options based on the left side selections. 9/3/2014
. Master Data : This option has totally six sub options as : 1] Firm Information 2] Employee Master 3] Group Definition 4] Assessee Master 5] Accounts Groups
Firm Information : . • Firm Information : From this option you have to define the Auditors firms details as indicated in the below screen shot. • For this you have to provide : • Name of Auditors Firm • Full Postal Address with City, Pin & State • Telephone numbers including fax number, mobile number & Email_Id • Pan number of the auditors firm • Service Tax Registration Number • Status of the firm i.e. whether it is a partnership firm or proprietary firm • Then you have to give proprietor’s or partner’s details as : • Name • Email_id • His membership number • Pan number • After giving this full details click on save to stored this information & click on close on right side to close window.
Employee Master Employee Master : Through this option you can define employees who are working with your organization. For this you need to fill your employees details as shown in the below screen shot. For this you need to enter : Name of your employee His full postal address City, State & Pin number Mobile number & Email Pan number Then click on save & close on right side to close this window
Group Master Group Master : Through this option you have to define the group under which you want to create your assessee’s as you are defining in the Taxbase system. For this screen you need to give : Name of the group Address of the group City & Pin number of the group Email_id of the group Telephone number with fax number if having If you want to protect the group for unauthorized use then give the password Below retype the password to confirm it & on right side click on save & then click on close to close window
Assesses Master : Assesses Master : Through this option you can define your assessee for Auditing purpose means who’s audit work is done by your firm. For this you need to enter : Name of assessee Full postal address as mentioned in the above screen shot. Assessee’s status as per Income Tax Act PAN & TAN Number as per income tax if you are having Date of Incorporation of the firm Activity of the Business Assessing officer name Nature of business Method of accounting Additional information if required File number created in against that assessee in your office
Partnership Details: Type name of principal auditor who will sign the audit report for particular assessee. On the same screen on below side you will see a blue line written as Proprietors Details, this option will change as per the “STATUS” of assessee you will select as per income tax act. You have to click on that blue line then system will provide you another screen where you can enter proprietors details, Managing Directors details, members details & etc as shown in the below screen.
GETTING START FOR E-AUDIT GETTING START FOR E-AUDIT After doing all this initial settings which required to start the actual E – Audit software to work. It will display the list of assesses in the center part of screen known as E-audit home, below you will see different options through which you can find out your assessee for E-Audit. You will see option for selecting the Assessment Year for Audit. Then on the same screen on left hand side you will see different option or steps you are following during preparation of audit report step by step. On right side you will see options for various Laws, Rules, Notes, Circulars & Misc required for E-Audit. In this option all Rules, Notification & etc are incorporated so that you will get a help for preparation of E-audit & last 3 CD Form. .
BEFORE COMMENCEMENT OF AUDIT BEFORE COMMENCEMENT OF AUDIT If you click on this option you will get below screen which has seven different options like displayed in the screen shot. These are the list of points which each auditor has to follow before the actual audit. Out of this few options are having sub options in it & which are written with blue color & block color options you just have to mentioned the Date, Articled Clerks name & Authorized persons name
Appointment Letter describing scope of Audit : • Appointment Letter describing scope of Audit : If you click on this option it will give you another screen where you will see pre define letter format for appointing an auditor. In this you just have to do work of fill in the blanks, then for this you are having options on the right side of the screen to format the letter. Here you are having option to copy contains & paste it in the word format from where you can take a printout.
Appointment Letter describing scope of Audit : After saving this format in the software you have to click on the close option, system will take you back to previous screen where you will see options for attachment of picture, attachment of documents or option to enter your comments. Suppose If you click on attaché picture you will get above screen where you will see browse option to select the picture location as shown in below screen.
Appointment Letter describing scope of Audit : After giving this location you will see a screen like below, with picture attached, same way you can attach as many pictures or scan documents.
Appointment Letter describing scope of Audit : After giving this picture simply click on close on the right side, system will take you to main page where you have to enter inward date, name of article clerk who has handled the case & at the end you have to choose the name of Authorized person who is signing the document from the Auditors firm.
BEFORE COMMENCEMENT OF AUDIT • Request for NOC : Through this option you can get a no objection certificate from previous auditor for selecting you as a auditor for current year. • For this if you click on the option you will get a letter screen, then you have to follow the steps as mentioned in the step of appointing the auditor till end. • Previous Auditors NOC : For this if you click on the option you will get a letter screen, then you have to follow the steps as mentioned in the step of appointing the auditor till end. • Accepting Letter : For this if you click on the option you will get a letter screen, then you have to follow the steps as mentioned in the step of appointing the auditor till end. • Form 23 B : This is the form through which you have to intimate the Registrar of Company’s, for this if you click on the option you will get a letter screen, then you have to follow the steps as mentioned in the step of appointing the auditor till end. • Receipt from 23 B : Through this you will get a receipt of your above letter to Registrar of Company’s for this if you click on the option you will get a letter screen, then you have to follow the steps as mentioned in the step of appointing the auditor till end. • Last annual account in case of new audit : For this if you click on the option you will get a letter screen, then you have to follow the steps as mentioned in the step of appointing the auditor till end.
BEGINNING OF AUDIT BEGINNING OF AUDIT This is the option which has various sub option which has to follow by Auditor while beginning of audit preparation. Out of this options some options has sub options which has data entry options in it like Opening trial balance for the year & static registration numbers such as PAN / TAN & etc. Remaining options you just have to select the Date, Articled Clerks name & authorized person name that is signing or verifying that document. For this options you just have to attached the previous years scan copies of documents or pictures if you are having.
BEGINNING OF AUDIT • Audited accounts of earlier year : For this you just have to select the date, name of articled clerk & name of authorized person. Then you have to attach the scan copies & picture relating to mentioned subject. • Opening trial balance for the year : If you click on this option you will get sub option of this, in this option you have having facility to import trial balance direct from the Tally accounting software as shown in the below screen shot. .
BEGINNING OF AUDIT If you click on the import button you will get another screen as shown below to import the data from tally & the type of format by which you should import the data from tally is given by default. In the above screen you have to select by default type as XML format, once you select the type it will display you the required format in which you should transfer the data from tally accounting software. Here you have to give the path of trial balance, master file with extension as XML & click on import. .
BEGINNING OF AUDIT After clicking on Import you will get the below screen. .
BEGINNING OF AUDIT Here you have to click on yes, then system will give you message as data imported successfully & you will be able to view the trial balance On the right side you can see different options like Balance Sheet, P & L through which you can able to view this reports. Here one more option is there through which you can view you trial balance on group wise. If you click on the close option you will come out from the option & you can able to attach the scan documents, pictures to it. You can able to give comments regarding trial balance, balance sheet & profit loss account. Then you can give inward data, article clerks name & authorized signatories name. .
BEGINNING OF AUDIT • Last Annual Report under companies act : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Company Law compliance certificate (Previous Year ) : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Cost Audit Report (Previous Year) : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Internal control manual/procedure : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Internal auditors reports of the client : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. .
BEGINNING OF AUDIT • Static registration number : If click on this option you will get sub option of the screen as shown in the below screen shot. • In this screen you just have to mentioned your statutory registration numbers required for running the business, you have to enter only numbers which are applicable to you, then save it & come out from the option by clicking on close. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Meeting with the Accounts Manager : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. . • Plant Visit : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • The list of audit staff : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject
DURING THE ROUTINE AUDIT This is the option which contains number of sub options that you have to operate during the routing audit preparation, this steps you have to follow step by step. This steps also known as Company Law Related Compliances. .
DURING THE ROUTINE AUDIT • List of directors : This option is provided to you to enter the list of directors you are having on the board. If you click on this option you will get another screen where you • have to enter the details as shown below In this option you are having one row to enter one director’s details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. This way you can enter your number of director’s which are present in the board of directors. After you finished entries just simply click on save & then on close to come out from the option. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. .
DURING THE ROUTINE AUDIT • Abstract of Registrar : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • List of related parties : If you double click on this option you will get another screen where you can able to enter the details of the parties as per terms of AS22 shown in the below screen. In this option you are having one row to enter one parties details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. This way you can enter your number of parties with whom you are deled. After you finished entries just simply click on save & then on close to come out from the option. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. .
DURING THE ROUTINE AUDIT • Details of Shareholding with % : If you double click on this option you will get another screen where you can able to enter the details of shareholders with valuation & percentage as shown in the below screen. In this option you are having one row to enter one share holder’s details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. This way you can enter your number of share holder’s with whom you are deled. After you finished entries just simply click on save & then on close to come out from the option. Then you can add scan documents, pictures & you can give your comments to this section. .
Form No. 32 : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Form No. 2 : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Letter From Each Director : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. .
FINALIZATION OF FINAL ACCOUNTS FINALIZATION OF FINAL ACCOUNTS This is the option in which you are having twenty three different types of sub options, which you have to follow while doing finalization of accounts, screen shot for the same is shown below.
FINALIZATION OF FINAL ACCOUNTS • This is the only half screen shot if you go down by arrow key you will see more sub options to this screen. • Statement of vouchers : This option will show you the list of vouchers with starting number to end number, which includes various vouchers like Cash Vouchers, Purchase Invoices, Sales Invoices, General vouchers, Expense Vouchers & etc. After verification of this vouchers & pointing out of problematic vouchers you can save this & come out of the option. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Details of Income Tax Assesment : If you click on this option you will get sub screen in which you are having four different types of assessment as shown in the screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. • These four options are A. Regular assessment. B. Penalty proceeding if any C. First Appeals ( Pending ) D. second Appeal ( Pending ). If you want to enter the details you have to select any one option of these four options, and then below screen of entry part will change automatically as per your selection. Enter the details after entry save this screen then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
FINALIZATION OF FINAL ACCOUNTS • Details of Sales Tax or Vat Assesment : If you click on this option you will get sub screen in which you are having four different types of assessment as shown in the screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row.
FINALIZATION OF FINAL ACCOUNTS These four options are A. Regular assessment. B. Penalty proceeding if any C. First Appeals ( Pending ) D. second Appeal ( Pending ). If you want to enter the details you have to select any one option of these four options, and then below screen of entry part will change automatically as per your selection. Enter the details after entry save this screen then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
FINALIZATION OF FINAL ACCOUNTS • Details of Excise duty Assesment : If you click on this option you will get sub screen in which you are having four different types of assessment as shown in the screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. • These four options are A. Regular assessment. B. Penalty proceeding if any C. First Appeals ( Pending ) D. second Appeal ( Pending ). If you want to enter the details you have to select any one option of these four options, and then below screen of entry part will change automatically as per your selection. Enter the details after entry save this screen then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
FINALIZATION OF FINAL ACCOUNTS • Details of Other Taxes : If you click on this option you will get sub screen in which you are having four different types of assessment as shown in the screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. • These four options are A. Regular assessment. B. Penalty proceeding if any C. First Appeals ( Pending ) D. second Appeal ( Pending ). If you want to enter the details you have to select any one option of these four options, and then below screen of entry part will change automatically as per your selection. Enter the details after entry save this screen then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
FINALIZATION OF FINAL ACCOUNTS • Details of Provident Fund, ESI Payments : If you click on this option you will get sub screen in which you are having four different types of assessment as shown in the screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. • These four options are A. Regular assessment. B. Penalty proceeding if any C. First Appeals ( Pending ) D. second Appeal ( Pending ). If you want to enter the details you have to select any one option of these four options, and then below screen of entry part will change automatically as per your selection. Enter the details after entry save this screen then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
FINALIZATION OF FINAL ACCOUNTS • Copies of all the sanction letters : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Banker’s (Including FI) Certificate : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Bank Certificate & Reconciliation : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentiAdditions to fixed assets : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Depreciation as per Company Law : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Statement of major accounting policies : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Payments to related persons : If you click on this option you will get sub screen in which you have to enter details of payments given to relatives as shown in the screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row.
FINALIZATION OF FINAL ACCOUNTS • oned subject. • Investment details : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Balance Confirmation : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Cash Balance Certificate : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Inventory valuation : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
FINALIZATION OF FINAL ACCOUNTS Quantitative Data - Production and Sales : If you click on this option you will get sub screen in which you have to enter details of Item wise opening stock, purchases, closing stock, net stock & sales figures as hown in the screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. Enter the details after entry save this screen then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
FINALIZATION OF FINAL ACCOUNTS • Quantitative Data – Production Capacities : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • Quantitative Data – Material Consumed : If you click on this option you will get sub screen in which you have to enter details of Item wise opening stock, purchases, consumption, sales during the year, closing stock, yield of finished product & net stock. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row.
FINALIZATION OF FINAL ACCOUNTS Finished Products / By- Products : If you click on this option you will get sub screen in which you have to enter details of purchases during the previous year, quantity manufacture during the year, sales during the previous year, & closing stock as shown in the below screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. Enter the details of mentioned heads after entry save this screen & come out then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
FINALIZATION OF FINAL ACCOUNTS Statement of Third Party Guarantee : : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. Statement of Frauds : : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject.
BALANCE SHEET AUDIT If you click on this option system will give you another sub option which will show you the balance sheet you imported from the Tally, it will be exactly matching with the Balnace sheet in Tally. It has three sub options by which you can view the balance sheet as A) condensed B) Detailed C) All level balnce sheet. In addition to this you are having option for comparision with previous year & current year balance sheet. Formats of balance sheet will change as per your selection to view the balance sheet, through this option you can check your balance sheet whether it has any problme, whether it is tallying or it has some difference in the assets or liabilities, if everything is ok then you can save this.
BALANCE SHEET AUDIT BALANCE SHEET FORMAT It is the option thorough which you will get the detailing of balnce sheet such as List of Assets, list of debtors outstanding, bank balnaces, share holders details & so on as shown in below screen shot. • Fixed Assets : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. • 1A. Details of in-house capitalization : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject
BALANCE SHEET AUDIT Sundry Debtors : If you click on this option you will get sub screen in which you have to enter details of debtors such as name & address, amount O/S as on 31st March, O/S in debtors books, Difference, outstanding less than 180 days, less than 365 days but greater than 180 days, greater than 365 days, pending debit /credit note, written off during the year & reason for outstanding as shown in the below screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. After entering details you have to save this screen, close this & then you can attached scan copies of documents & pictures, even you can enter your comments relating to mentioned subject.
BALANCE SHEET AUDIT 3A. Bank Balances : If you click on this option you will get sub screen in which you have to enter details of Banks such as name of bank, type of account, amount outstanding as per book, amount as per bank statement & if there is a difference you have to attached the reconciliation as shown in the below screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. After entering details you have to save this screen, close this & then you can attached scan copies of documents & pictures, even you can enter your comments relating to mentioned subject.
BALANCE SHEET AUDIT 3B. Details of Cheque Encashment / Realization : If you click on this option you will get sub screen in which you have to enter name of parties’ from whom you received the cheque or to whom you issued the cheque, amount of cheque, date of deposit or issue & then enter the remarks if any as shown in the below screen shot. subject. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. After entering details you have to save this screen, close this & then you can attached scan copies of documents & pictures, even you can enter your comments relating to mentioned
BALANCE SHEET AUDIT 4A. Loans & Advances : If you click on this option you will get sub screen in which you have to enter name of the person, nature of advance, opening balance, any advances give during the period, amount recovered, closing balance & then enter the remarks if any as shown in the below screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. After entering details you have to save this screen, close this & then you can attached scan copies of documents & pictures, even you can enter your comments relating to mentioned subject. .
BALANCE SHEET AUDIT 4B. Deposits : If you click on this option you will get sub screen in which you have to enter name of the acceptor, nature of deposit, opening balance, any additions, refund received, closing balance & remarks if you want to give the remarks if any as shown in the below screen shot. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. After entering details you have to save this screen close this & then you can attached scan copies of documents & pictures, even you can enter your comments relating to mentioned subject.
BALANCE SHEET AUDIT Cash Balances : If you click on this option you will get sub screen in which you have to enter month wise opening balance, additions to cash through bank withdrawal or through other receipts, then deductions against cash expenses or against any other head. You have to give maximum, minimum & closing balances of the cash per month. Then in the bottom part you have to give the details of imprest cash with employees in the format given in the screen which is shown in the below screen. After entering details you have to save this screen close this & then you can attached scan copies of documents & pictures, even you can enter your comments relating to mentioned subject.
BALANCE SHEET AUDIT Closing Stock : For this you just have to select the date, name of articled clerk & name of authorized person. Then you can attach the scan document copies, picture & any comment if you want to give relating to mentioned subject. Details of share capital : If you click on this option you will get sub screen in which you have to enter name of proprietor, partner or share holder, his opening balance, any additions during the period, source nature of additions, deduction, closing balance & then you can enter remarks. In this option you are having one row to enter one details, on the right side option is given to add more rows, delete the rows. Here you have to press Alt + I to add the row & Alt + D to delete the row. After entering details you have to save this screen, close this & then you can attached scan copies of documents & pictures, even you can enter your comments relating to mentioned subject.
