Our approach begins with a pre-audit diagnostic where we evaluate the client’s accounting records, statutory registers, and tax filings. We identify gaps in reconciliations, documentation, or disclosures that may attract queries or lead to qualifications in the audit report.

We help prepare key audit schedules such as trial balance summaries, ledger-wise reports, fixed asset registers, TDS/GST ledgers, and cash/bank reconciliations. Our team also works closely with client teams to address open items, pending vouchers, and incomplete entries.

A strong emphasis is placed on compliance reviews, including Income Tax, GST, Companies Act, and labor laws, to ensure the books are audit-ready. We also verify closing balances, provisions, and depreciation treatments to eliminate end-moment adjustments.

Beyond technical support, we assist management in understanding the audit process, expectations from auditors, and the evidence typically required. This reduces friction and helps in smooth coordination during fieldwork or remote audit phases.

Whether it’s a statutory audit, internal audit, tax audit, or due diligence, our pre-audit support minimizes red flags and enhances confidence in financial reporting.

• Spot issues before the auditor does identify gaps in records, vouchers, and disclosures.
• Ready-to-submit reports for auditors like TB, ledgers, GST/TDS returns, and supporting documents.
• Ensure Income Tax, GST, PF/ESI, and Companies Act records are aligned with legal norms.
• Drafting responses to audit remarks and helping resolve queries faster.
• Review year-end entries, provisions, and depreciation.
• Digital or physical file preparation for sample testing and walkthroughs.
• Act as a liaison to ensure smooth and professional communication.
• Versatile support covering all kinds of audits.

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.