Company and Engagement Details

Company Name *

CIN *

Financial Year *

Audit Firm Name *

Engagement Partner Name *

Partner Membership Number

Audit Team and Scope

Other Team Members

Audit Type *

Predecessor Auditor (if applicable)

Risk Assessment and Materiality

Key Risk Areas *

Materiality Threshold (INR) *

Performance Materiality (INR)

Clearly Trivial Threshold (INR)

Audit Approach and Strategy

Audit Approach *

Audit Approach Details *

Key Accounting Policies to Review *

Identified Significant/Complex Areas *

Key Audit Dates and Timeline

Interim Audit Date

Year-End Audit Date *

Planned Report Date *

Financial Year End Date *

Internal Controls and Compliance

Internal Controls Evaluation Required *

IT Environment Assessment

Key Regulatory/Compliance Requirements

Please fill all required fields to generate.

📋

Template verified May 2026 — checked against applicable central Acts and current state rules. Legal requirements can change; for property transactions above ₹5 lakh, employment disputes, or business agreements above ₹10 lakh, consider a lawyer's review before signing. Run Lekha Audit on any document you receive →

Attachments

Upload your company letterhead, logo, or supporting documents. These will be used in PDF generation and AI audit.

Click or drag files here

Letterhead (PNG/JPG), Logo, PDFs — max 5 MB each

Live preview

18 gaps remaining.

AUDIT PLANNING MEMORANDUM

I. ENGAGEMENT AND COMPANY INFORMATION

Company Name
CIN
Financial Year
Audit Firm
Engagement Partner
Partner Membership
Audit Type

Predecessor Auditor:

II. AUDIT TEAM

Engagement Partner: Team Members:

III. KEY RISK ASSESSMENT

The following key risk areas have been identified and shall be the focus of our audit procedures:

IV. MATERIALITY AND PERFORMANCE THRESHOLDS

Overall Materiality: INR
Performance Materiality: INR
Clearly Trivial Threshold: INR

Materiality has been determined considering the size and nature of the company's operations and in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India (ICAI).

V. AUDIT APPROACH AND STRATEGY

Audit Approach:

VI. KEY ACCOUNTING POLICIES UNDER REVIEW

VII. SIGNIFICANT AND COMPLEX AREAS

VIII. AUDIT TIMELINE

Financial Year End
Interim Audit Date: Not planned
Year-End Audit Date
Planned Report Date

IX. INTERNAL CONTROLS AND COMPLIANCE

Internal Controls Evaluation: No - Only substantive testing shall be performed.

IT Environment and Controls:

Key Regulatory and Compliance Requirements:

X. AUDIT STANDARDS AND REGULATIONS

The audit shall be conducted in accordance with:

Standards on Auditing (SAs) issued by the Institute of Chartered Accountants of India (ICAI)
Companies Act, 2013 and relevant rules framed thereunder
Accounting Standards (now Ind AS) or AS as applicable
All other applicable laws and regulations relevant to the company

We look forward to a smooth and constructive audit engagement.