Annual Audit Checklist

Task	Responsible	Signature	Date
Define audit schedule with auditors	Head of Finance
All account forms (e.g. GoBD files)
Asset analysis
Asset history sheet
Sold assets
New assets
Capitalization basis of self-made assets
Cash on hand ledger
Bank confirmation of balance
Customer confirmation of balance
Supplier confirmation of balance
Lawyer confirmation of balance
Deferred credits to income
Cut-off test for sales
Cut-off test for supplier invoices
Prepaid expenses and deferred charges
Received prepayments
Paid prepayments
Accounts receivable and accounts payable with switching balance
New important contracts
Financial obligation
Allowance for bad debts
30% entertainment booking
Guarantee accruals
HR accruals
Annual wage journal
CEO contract
General invoice accruals
Year-end accruals
Tax calculations (local commercial tax and corporate income tax)
Sales tax return / VAT return
Deferred tax calculation
Executive committee minutes
Shareholder resolutions
Commercial register
Notes to the financial statement
Management report
Budget
Internal control system
Average employee count
Audit report e.g. taxes (if available)
Overall responsibility	Head of Finance + CFO

2022-01-01 - Version 1.0