Birla Precision Technologies Ltd.

( Foundary Division Aurangabad )

Interim Audit AUDIT PROGRAMME FOR THE PERIOD MARCH 2019

Sr. Area of Work Proposed Coverage Total No. of No. of vouchers No. of Man Name of the Signature
No vouchers to be verified days person deputed
for work
1 Verification of opening 100% Already done
balances In L.R. Q.E.
30.06.2018
2 Verification of Internal All areas
Control Including Internal
Audit Repots
3 Cash Vouching March 2019 Payment = 85 94 ½ Day V K Chaudhary
(Payments + Receipt) Receipt = 9

4 Bank Vouching March 2019 Payment = 245 293 1 Day Manish Mishra
(Payments + Receipt) Receipt = 48

5 Bank Reconciliation March 2019 ½ Day Govind

Statement with balance Prajapati
confirmation
6 Purchase Vouching March 2019 RM = 484 1284 5 Days V K Chaudhary
JW = 162
Machining = 102 Manish Mishra
Purchases Expense Expenses = 452
Outside = 84
7 Sales Vouching March 2019 Local -= 694 709 2 ½ Days Manish Mishra
Export = 15

8 Journal Vouching March 2019 215 215 1 Day Govind Prajapati

9 Debit Notes

10 Credit Notes March 2019 76 76 ¼ Day Manish Mishra

12 Review of Statutory Dues,
payment and position of At the time of
Assessments Finalisation
13 Verification of Statutory At the time of
Register and Minutes Finalisation
14 Verification of Excise / At the time of
Service Tax / VAT Finalisation
Reconciliation
15 Verification of Investment,
Fixed Assets records & At the time of
Depreciation calculation Finalisation
16 Verification of Provision for
O/s Expenses , Taxation, At the time of
Deferred tax, MAT Finalisation
17 Verification of compliance
with Accounting Standards At the time of
and Accounting Policies Finalisation
18 Verification of Loan, Inter At the time of
Unit Reconciliation Finalisation
19 Verification of revaluation
of Foreign Assets and At the time of
Liabilities as per Finalisation
Accounting Standards
20 Any Other Area if not
covered above – At the time of
Depreciation Calculation Finalisation
21 Obtain cut off no. &details
of the last voucher for At the time of
March 2019 Finalisation
TOTAL 11 Man Days