Audit Tool
Sales
Debtor Accounts with credit balances.
Debtor Accounts with no entries of sales.
Accounts having entries of sales but are not classified as debtors.
Average debtor collection period.
Purchases
Creditor Accounts with debit balances.
Creditor Accounts with no entries of purchases.
Accounts having entries of purchases but not classified as
Creditors.
Average credit period.
Cash
Cash Payment above Rs. 10,000.
Cash Receipt above Rs. 2,00,000.
Accounts which may be hit u/s 269ST.
Bank
Highest bank balance during the year.
Lowest bank balance during the year.
Highest no. of bank entries posted during the year (in a day).
