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 2026-08-03
Before you begin
Open the correct engagement and confirm that source data, workpapers, findings, and review points are current. Resolve or clearly assign material outstanding work. Confirm who is authorised to review, sign, complete, export, or archive the file. Keep the final evidence and approved output destination ready.
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 unlock control does not independently verify that assignment, so firms must apply an explicit approval control before using it.
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.