Audit Services | Comprehensive Audit Solutions

Professional Audit Services

Comprehensive audit solutions including tax audit, company audit, GST audit, and internal audit. Ensure compliance, identify risks, and optimize your business operations with our expert audit services.

Comprehensive Audit Services

We offer specialized audit services tailored to meet regulatory requirements and improve business performance.

Tax Audit
Company Audit
GST Audit
Internal Audit

Tax Audit under Section 44AB

Mandatory audit for businesses and professionals meeting specified turnover thresholds to ensure accurate income reporting and tax compliance.

Applicability

  • Businesses with turnover exceeding ₹1 crore (₹10 crore for cash transactions ≤5%)
  • Professionals with gross receipts exceeding ₹50 lakh
  • Businesses opting for presumptive taxation under Section 44AD but declaring profits lower than prescribed rate
  • Any person required to get accounts audited under any other law

Key Areas Covered

  • Verification of books of accounts and financial statements
  • Compliance with Income Tax Act provisions
  • Verification of tax deducted at source (TDS)
  • Reconciliation of income as per books and tax return
  • Examination of depreciation claims and disallowances

Compliance Requirements

  • Audit to be conducted by Chartered Accountant
  • Form 3CA/3CB and 3CD to be filed
  • Due date: 30th September of assessment year
  • Mandatory e-filing of tax audit report
  • Penalty for non-compliance: 0.5% of turnover/receipts or ₹1,50,000
Schedule Tax Audit

Statutory Company Audit

Mandatory audit under Companies Act 2013 to ensure true and fair view of financial statements and compliance with regulatory requirements.

Legal Requirements

  • Mandatory for all companies except OPC with turnover ≤ ₹2 crore
  • Audit by practicing Chartered Accountant
  • Appointment of auditor in AGM for 5 years
  • Filing of ADT-1 form for auditor appointment
  • Rotation of auditor every 10 years (5 years for listed companies)

Audit Scope

  • Examination of financial statements (Balance Sheet, P&L, Cash Flow)
  • Verification of internal controls and accounting systems
  • Compliance with Accounting Standards and Companies Act
  • Reporting on frauds and regulatory violations
  • CARO (Company Auditor's Report Order) reporting

Deliverables

  • Audit Report with unmodified/modified opinion
  • Detailed audit observations and recommendations
  • CARO report as per latest requirements
  • Secretarial compliance reporting if applicable
  • Board and shareholder meeting presentations
Schedule Company Audit

GST Audit under Section 35(5)

Annual audit for businesses with turnover exceeding ₹2 crore to verify GST compliance, input tax credit claims, and tax payments.

Applicability & Threshold

  • Mandatory for taxpayers with aggregate turnover > ₹2 crore
  • Based on PAN, not individual GSTINs
  • Audit by Chartered Accountant or Cost Accountant
  • Separate audit for each GSTIN if multiple registrations
  • Due date: 31st December of next financial year

Key Verification Areas

  • Reconciliation of GSTR-9 with audited financials
  • Verification of input tax credit claims and reversals
  • Compliance with GST invoicing and documentation
  • Examination of tax payments and refund claims
  • Verification of place of supply and time of supply

Documentation & Filing

  • Form GSTR-9C (Reconciliation Statement)
  • Certification by Chartered/Cost Accountant
  • Audited annual financial statements
  • Detailed audit report with observations
  • E-filing on GST portal
Schedule GST Audit

Internal Audit & Risk Management

Independent evaluation of internal controls, risk management, and governance processes to improve organizational efficiency and compliance.

Risk Assessment

  • Identification and evaluation of business risks
  • Financial risk assessment and mitigation strategies
  • Operational risk analysis and control evaluation
  • Compliance risk assessment with laws and regulations
  • Fraud risk assessment and prevention measures

Internal Control Evaluation

  • Assessment of internal control environment
  • Testing of control effectiveness and efficiency
  • Segregation of duties analysis
  • Authorization and approval process review
  • IT controls and cybersecurity assessment

Value-Added Services

  • Process improvement recommendations
  • Cost reduction and efficiency enhancement
  • Compliance advisory and training
  • Forensic audit and fraud investigation
  • Management reporting and dashboard creation
Schedule Internal Audit

Our Audit Process

A systematic approach to ensure thorough examination, accurate reporting, and value-added recommendations.

Planning & Understanding

Understanding client's business, assessing risks, developing audit plan, and allocating resources.

Fieldwork & Examination

Detailed testing of transactions, verification of documents, evaluation of internal controls, and evidence gathering.

Analysis & Evaluation

Analyzing findings, evaluating compliance, identifying issues, and assessing financial statement accuracy.

Reporting & Documentation

Preparing audit report, documenting findings, providing recommendations, and discussing with management.

Follow-up & Support

Assisting with implementation of recommendations, addressing queries, and providing ongoing support.

Audit Eligibility & Thresholds

Understand which audit applies to your business based on turnover, legal structure, and other criteria.

Criteria Tax Audit (44AB) Company Audit GST Audit Internal Audit
Applicability Threshold Business: ₹1 crore
Profession: ₹50 lakh
All companies (except specific exemptions) Turnover > ₹2 crore Voluntary or as per internal policy
Governing Law Income Tax Act, 1961 Companies Act, 2013 GST Act, 2017 Internal policies & best practices
Who Can Conduct Chartered Accountant Practicing Chartered Accountant CA or Cost Accountant Internal auditor or external firm
Due Date 30th September (AY) Within 30 days of AGM 31st December (next FY) As per audit plan
Penalty for Non-Compliance 0.5% of turnover or ₹1,50,000 ₹25,000 to ₹5 lakh + officer liability ₹10,000 or 10% of tax due Operational risks & inefficiencies
Key Forms/Reports Form 3CA/3CB + 3CD Audit Report + CARO GSTR-9C + Certification Internal Audit Report

Note: These thresholds are subject to change as per latest amendments. Consult our experts for current requirements.

Required Documents for Audit

Prepare these documents for smooth and efficient audit process.

Financial Documents

  • Balance Sheet & Profit & Loss Account
  • Trial Balance & Ledgers
  • Bank Statements & Reconciliation
  • Cash Book & Petty Cash Records
  • Previous Years' Audit Reports

Tax & Compliance Documents

  • Income Tax Returns & Acknowledgment
  • GST Returns (GSTR-1, 3B, 9)
  • TDS/TCS Returns & Certificates
  • Advance Tax & Self-Assessment Tax Details
  • Tax Audit Reports (if any)

Statutory & Legal Documents

  • MOA, AOA, Partnership Deed
  • Board Resolutions & Minutes
  • Statutory Registers & Records
  • Licenses & Certificates
  • Contracts & Agreements

Note: Additional documents may be required based on the nature and scope of audit.

Get Complete Document Checklist

Benefits of Professional Audit

Professional audit services offer multiple advantages beyond mere compliance.

Regulatory Compliance

Ensure adherence to Income Tax Act, Companies Act, GST laws, and other regulatory requirements to avoid penalties and legal issues.

Financial Accuracy

Verify accuracy of financial statements, identify errors and frauds, and ensure true and fair view of financial position.

Operational Improvements

Identify inefficiencies, recommend process improvements, and enhance internal controls for better operational performance.

Tax Optimization

Identify legitimate tax savings opportunities, ensure proper tax planning, and optimize tax liability within legal framework.

Stakeholder Confidence

Build trust among investors, lenders, regulators, and other stakeholders through transparent and verified financial reporting.

Risk Management

Identify and mitigate financial, operational, and compliance risks before they become significant issues for the business.

Audit Service Packages

Choose the package that best suits your business needs and compliance requirements.

Basic Compliance

₹15,000/audit

For small businesses

  • Tax Audit (Section 44AB)
  • Form 3CA/3CB + 3CD Filing
  • Basic Financial Statement Review
  • Compliance Verification
  • Email Support
  • Detailed Observations Report
  • Management Advisory
Choose Basic

Enterprise Suite

₹75,000/audit

For established organizations

  • Complete Audit Suite (Tax, GST, Company)
  • Internal Audit & Risk Assessment
  • Forensic Audit Readiness
  • Process Improvement Advisory
  • Dedicated Audit Manager
  • Quarterly Review Meetings
  • Regulatory Update Alerts
Choose Enterprise

All prices exclusive of GST. Custom quotes available for large organizations and group companies.

Audit Services FAQs

Find answers to common questions about audit requirements and processes.

What is the difference between tax audit and company audit?

Tax Audit is conducted under Income Tax Act (Section 44AB) for businesses/professionals meeting turnover thresholds. It focuses on income computation, deductions, and tax compliance. Company Audit is mandatory under Companies Act for all companies (with few exceptions) and examines financial statements for true and fair view, compliance with accounting standards, and company law provisions.

Can the same auditor conduct both tax audit and company audit?

Yes, the same Chartered Accountant can conduct both tax audit and company audit, provided they are qualified and appointed as per respective laws. However, the scope, reporting requirements, and due dates differ for each type of audit. Many businesses prefer the same auditor for consistency and efficiency.

What happens if I miss the audit due date?

Missing audit due dates attracts penalties:
Tax Audit: Penalty of 0.5% of total turnover/gross receipts or ₹1,50,000, whichever is less.
Company Audit: Company penalty ₹25,000 to ₹5 lakh; officers in default ₹10,000 to ₹1 lakh.
GST Audit: Penalty of ₹10,000 or 10% of tax due, whichever is higher.
Additionally, delayed filing may lead to notices, scrutiny assessments, and loss of certain benefits.

Is internal audit mandatory for all companies?

Internal audit is mandatory under Companies Act 2013 for:
• Listed companies
• Unlisted public companies with paid-up capital ≥ ₹50 crore OR turnover ≥ ₹200 crore OR outstanding loans/borrowings ≥ ₹100 crore
• Private companies with turnover ≥ ₹200 crore OR outstanding loans ≥ ₹100 crore
For other companies, internal audit is voluntary but recommended for better governance and risk management.

How long does a typical audit take to complete?

Audit duration depends on:
• Size and complexity of business
• Quality of internal controls and documentation
• Type of audit (tax/company/GST/internal)
• Timeliness of client cooperation
Typically, tax audit takes 2-4 weeks, company audit 3-6 weeks, GST audit 2-3 weeks, and internal audit varies based on scope. Starting early ensures timely completion before due dates.

Ensure Compliance with Expert Audit Services

Don't risk penalties and regulatory issues. Partner with our audit experts for comprehensive, accurate, and timely audit services that add value to your business.

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