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Wamutu & Associates
Resources

Documents Required for an External Audit

Please prepare the following documents before your audit appointment. Having these records ready enables us to conduct an efficient and accurate audit assignment.

Financial Records

  • Last Audited Financial Statements
  • Balance Sheet
  • Trial Balance
  • Profit & Loss Statement
  • Cash Book
  • Bank Statements
  • Bank Reconciliation Statements
  • Cash & Bank Certificates

Business Records

  • Cheque Counterfoils
  • Sales Invoices
  • Receipt Books
  • Payroll / Muster Roll
  • Asset Register
  • Accounts Receivable & Payable
  • Loan Statements (if applicable)

Supporting Documents

  • Motor Vehicle Repair & Fuel Records
  • Electricity & Water Bills
  • Statutory Deduction Records
  • Rent Receipts / Tenancy Agreement
  • Other Relevant Audit Documents
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