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Audit· Template· Updated Mar 2025

Statutory Audit Working Paper Index

SA-230 compliant index of working papers — from acceptance to archiving — for a private limited audit.

What's inside

  • Engagement acceptance + independence declaration
  • Materiality and risk assessment memos
  • Section-wise lead schedules (PP&E, debtors, payables, etc.)
  • Tests of controls + substantive procedure tracker
  • Subsequent events + going concern conclusion

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