India Audit Lens
Complete and review audit checklists
The Checklists screen applies a firm-maintained profile to the engagement and tracks item answers, remarks, evidence, linked findings and reviewer sign-off. A progress percentage indicates answer completion; it does…
By India Audit Lens product team · Updated 2026-07-17
Assign the right profile
Open Audit Files → Checklists. If prompted, select the active Audit Checklist Profile matching the entity, framework, engagement and statutory applicability. Verify the category tabs and expected item population. Use Change only when the scope is genuinely wrong. Understand how switching or clearing the profile affects existing engagement responses before confirming.
Firm administrators maintain profiles under Settings. If required items are absent, correct the profile/template rather than silently completing an incomplete set.
Answer and evidence an item
Open a checklist type such as CARO 2020, SA procedures, Companies Act, Tax Audit, GST, Income Tax, Ind AS, Labour, Bank Audit, IFC or Entity Controls. Read the full question, clause/reference and applicability. Click Pass/Yes, Fail/No or N/A. Enter a concise row remark and workpaper cross-reference. Expand the item for Auditor's Observation, formal CA Response and detailed response remarks; save explicitly. Open Linked Findings when present and verify that the response agrees with their current disposition/evidence.
N/A requires an applicability rationale. A Fail/No answer should be evaluated for a finding, misstatement, statutory disclosure or report effect as appropriate.
Review an AI suggestion
Expand an item carrying the AI badge. Read the proposed answer, confidence and reasoning. Trace it to the engagement's actual data/findings and the authoritative requirement. Click Accept only when supported; otherwise enter the CA response manually.
An inconclusive suggestion may map to N/A in the interface, but the reviewer must still decide whether N/A is substantively correct. AI never replaces the auditor's answer merely by appearing.
Bulk-update and review
Select only items that genuinely share one response and evidence basis. Click Pass, Fail or N/A in the bulk bar. Treat Set All and Set All Checklists as high-impact actions: the confirmation warns that existing responses will be overwritten. Recheck exceptions and item remarks after a bulk action. A manager/partner expands each reviewed item and clicks Mark as Reviewed after checking its response, evidence and linked finding. Use Overview to confirm category completion and review coverage before sign-off.
Expected result
The correct checklist profile is assigned; every applicable item has a supportable response, rationale and evidence reference; AI/bulk actions are independently checked; findings/report effects are followed through; and reviewer sign-off is recorded.