India Audit Lens
Build, finalise, and export the audit report
Report Studio assembles the Independent Auditor's Report, statutory annexures, financial statements, notes/policies and signature data. Treat generated and AI-drafted content as editable work, and reserve opinion,…
By India Audit Lens product team · Updated 2026-07-17
Check readiness
Open Review → Report Studio → Readiness. Review the overall score and every required/optional category. Open each red blocker at its source—financial statements, materiality, findings, checklists, going concern, disclosure/signature data or other required work. Click Re-check after remediation. Do not treat the 80% finalisation threshold as sufficient professional completion; resolve all matters required by the engagement and firm methodology.
Work through the four report steps
Click Build Report and open Configure. Under Part A: IAR, click Generate. Review every source-tagged section. Use Edit for controlled changes or Draft with AI only when available, then verify every statement and citation. Hide a section only when inapplicability is documented. The assigned partner reviews the system opinion suggestion/reason and chooses the appropriate opinion. For a modified opinion, complete the corresponding Basis section and effects. Under Part B: Legal & Regulatory, expand and review CARO and other annexure clauses. Edit or draft adverse wording only from supported…
2. Financial Statements
Verify that the correct final Balance Sheet, Profit & Loss and Cash Flow outputs are included. Confirm current/prior-year figures, classification, rounding, presentation and tie-outs. Return to the Financial Statements workspace for source corrections; do not patch a source-data error only in the report narrative.
3. Notes & Policies
Finalise and download
Confirm assigned-partner approval, current readiness and saved signing details. Enter the independently verified 18-character UDIN. Click Finalize Report and read the lock confirmation. Verify finalised-by/time/UDIN state and that report sections are locked. Download Full Audit Package or Auditor's Report Only and inspect the actual PDF. Retain the approved file/version and record its circulation under firm policy.
Downloads are technically available before finalisation, so clearly label such files Draft and do not circulate them as signed/final reports. Finalisation stores/locks the package; it does not itself digitally sign the PDF or validate ICAI issuance.
Unlock for editing
Unlock only through assigned-partner authorisation. The current endpoint does not itself enforce that role, so firms must apply an explicit control until server-side enforcement is strengthened.
Expected result
The report package reconciles to approved engagement evidence, all clauses and notes are reviewed, the assigned partner controls opinion/signature/finalisation, the independently verified UDIN is recorded, and the inspected final artifact is versioned and retained.