India Audit Lens
Tally audit data preparation guide
A practical hand-off checklist for CA firms and clients preparing Tally, GST, bank, TDS, and schedule files for statutory audit review.
Before export
- Confirm the company name, financial year, books finalization status, and audit period.
- Take a dated Tally backup before making audit-period changes.
- Document accounting software version, edit-log status, export owner, and late postings after the hand-off date.
Core Tally files
- Share the company backup or XML export, ledger masters, group masters, voucher register or day book, and trial balance.
- Include outstanding receivables and payables, ageing schedules, bank ledgers, cash ledgers, journals, debit notes, credit notes, and year-end adjustments.
- Where inventory is relevant, add stock summary and supporting stock schedules.
Statutory and support files
- Add GSTR-2B, GSTR-1, GSTR-3B summaries, e-way bill or e-invoice reports where applicable.
- Add bank statements, bank reconciliation statement, Form 26AS, AIS/TIS extracts, TDS ledgers, challans, vendor/customer PAN, and GSTIN masters.
- Add fixed asset register, loan schedules, related-party list, and management notes needed for disclosures and audit review.
Quality checks before hand-off
- Review duplicate ledgers, unmapped groups, suspense accounts, unusual opening balances, negative cash, round-number postings, backdated vouchers, and large year-end journals.
- Ensure GSTIN, PAN, invoice numbers, voucher dates, party names, and narration fields are usable.
- Reconcile trial balance totals with financial statements or management accounts before audit import.
Import into AuditLens
- Import source files into the engagement workspace and validate file completeness.
- Classify accounts, map financial statement heads, and review unmapped or exception items.
- Run GST, bank, TDS, data hygiene, related-party, revenue, expense, and sampling checks before moving items into findings, workpapers, Report Studio, peer review, and sign-off.
Frequently asked questions
Is this guide a replacement for statutory audit judgment?
No. It is a practical data-preparation checklist for audit teams and clients. The auditor still evaluates completeness, evidence, materiality, disclosures, and professional judgments.
Can a CA firm use this before an AuditLens demo?
Yes. The guide is designed to help a firm bring one representative Tally export or current audit workflow so the demo can focus on real audit execution steps.
Does every audit need every file listed in the guide?
No. The required files depend on the client, audit scope, industry, and applicable reporting requirements. Use the checklist as a starting point and mark non-applicable items clearly.