Audit Manual, Note & Forms

Audit Manual for Audit in Coop Societies in Kerala.

SOFTWARE  FOR  AUDIT  NOTES

1. Audit Note of Credit Societies  Ver. 5.06 (D)  

(Software developed by Mr. Jayadevan NM, Joint Registrar, Kozhikode.)

2. Audit Note of NON – CREDIT Societies Ver. 2.06  New  

(Software developed by Mr. Jayadevan NM, Joint Registrar, Kozhikode.)

3. Audit Note of PCARDB Ver. 2.1  ( New version Releasing Soon )

(Developed by Jayadevan NM, Joint Registrar, Kozhikode)

4. Audit Note of P C A R D Bs (PDF)

5. PCARDB Audit Note   Ver.  2.1 (Excel)  (Software   developed  by        Mr. M Satheesh, Senior Auditor, AD Off Cherthala)

6. Audit Note of Credit Societies – (software developed by Mr. Deepu  K,  Spl. Grade Auditor, AD Off Cherthala)

7. Audit Note of Circle Cooperative Unions (Blank)

SOFTWARE  FOR  OTHER  PURPOSES

1. AUDIT – Ratio Analysis Software Ver. 4.6  (Developed by Mr.  Jayesh M J, Asst. Director, Malappuram) 
2. Software to Prepare Pay Order for T A of Auditors (Developed by Mr. Jayadevan N M, Joint Registrar, Kozhikode)
3. Earned Leave Calculator 2.4 (Developed by Mr. Jayesh M J,  Asst. Director,  Malappuram)
4. KSR Cost Calculator (To be used in JR – JD Offices)  (Developed by Mr. Jayadevan NM, Joint Director, Kozhikode)
5. KSR Cost Calculator (To be used in AR – AD Offices)  (Developed by Mr. Jayadevan NM, Joint Director, Kozhikode)

Various Forms used by Auditors 

1. AUDIT – Request for Confirmation Certificate – Model – (English)
2. AUDIT – Request for Confirmation Certificate in Malayalam

      2 (a). AUDIT – FORM No II – Remainder for Confirmation Certificate

1. AUDIT – Model Confirmation letter for Loans – Deposits
2. AUDIT – Loan Confirmation – Model Letter  (Prepared By Ratheesh PR,  Jr. Inspector, Thrissur)
3. AUDIT – Share Capital Statement
4. AUDIT – Special Report – Proforma
5. AUDIT – SUMMONS Issued under section 63 of KCS Act
6. AUDIT – Proforma to collect details of Loans issued to Members of the Director Board
7. AUDIT – Proforma to collect details for creating Reserve for Gratuity  for employees (If No arrangement                    for Group Gratuity available)
8. AUDIT –  Proforma to be used at the time of verification of Gold
9. AUDIT – Various Certificates to be recorded by Auditor at different occassions
10. AUDIT – Statutory Certificate regarding the realisability of other assets
11. AUDIT – Statutory Certificate regarding the Possession and Enjoyment of Land and Building
12. AUDIT – Certificate to be obtained from Secretary at the time of Verification of Cash
13. AUDIT – Statutory Certificate regarding the soundness of Loans Outstanding
14. AUDIT – Various circulars issued by RCS and Director of Coop Audit
15. AUDIT – Rates of Depreciation applicable to various types of assets
16. AUDIT – Calculation of Audit Fees
17. AUDIT – Rates of Affiliation Fees payable by Coop Societies
18. AUDIT – IMPORTANT HEAD  OF ACCOUNTS
19. AUDIT – Ratio Analysis – Important Ratios 
20. AUDIT – Proforma on Computerisation – Annexure to Circular No 27 – 2017
21. AUDIT – Model of Letter to be given to Secretary demanding Accounts and Schedules for Audit (Prepared by a group of Auditors, A  D Office, Kanjirappally)
22. AUDIT – K C S Act – Section and Rules – Table for Easy Reference  (Prepared by KUNJUMON O J, Jr. Auditor, A D Off, Mukundapuram)
23. AUDIT – Annual Stock Verification – Points to be Considered  (Prepared by Johnson CJ, Spl. Gr. Auditor, Trissur, Jayadevan NM, JD, Kozhikode, Priyesh CP, Jr. Auditor, Wayanad, Raveendran KV, Sr. Auditor, Thalassery)
24. AUDIT – Annual Stock Verification – Proforma VIII and IX ( as per Audit Manual for Audit of Coop Societies in Kerala )
25. AUDIT – Proforma for Calculation of Reserve for Bad and Doubtful Assets
26. AUDIT –  Checking of Audit Notes – Matters to be noticed – Guidelines
27. AUDIT –    Co-operative Audit- Hand Book 
28. AUDIT – Model of Administrative Special Report
29. AUDIT – Blank Audit Certificate – CREDIT
30. AUDIT – Blank Audit Certificate – NON CREDIT
31. AUDIT – MODEL  ENCLOSURES (Prepared by A P Sivanandan)
32. AUDIT – Annual Stock Verification – Letter to be given to Secretary.
33. Proforma to Collect details of GDCS under Balancing method
34. Software to calculate Allocable Surplus  (Prepared by Jayesh MJ, Asst. Director, Kodungallur)
35. Check List for Practical Auditing
36. Statement of Audit Classification of Urban Banks – Norms
37. LFAR of Urban Banks
38.