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Below is a list of documents that are normally requested during an audit. You can use it as a base and customize it according to the needs of your company or the requests of your auditor.
Employee Declarations
- AVS salary declaration and adjustment as of 31.12
- Family allowance declaration (included in the AVS declaration)
- Employee salary journal
- Salary account cards
- Salary certificates
- LAINF and complementary LAINF declarations with adjustment
- Sickness benefit declarations
- LPP statement as of 31.12
- Withholding tax calculations, quarterly and annual
Bank/Post Account Statements and Calculations
- Final statements as of 31.12
- Bank calculations for withholding tax
- Loan statements
- Investment statements
- Copy of form 103 sent to the FTA
VAT Declarations
- Quarterly VAT calculations
- Quarterly VAT declarations
- Turnover – VAT reconciliation
- Any VAT adjustments
Documents for Year-End Closing
- List of open customer and supplier invoices as of 31.12
- Inventory valuation
- Details of accruals and deferrals
- Details of fixed assets and depreciation
Official Documents
- Minutes of ordinary and extraordinary meetings
- Tax ruling from the previous year
- Payment order for withholding tax
- Copies of active contracts (leasing, loans, rental)
- Insurance values of buildings
- Documents for any patents
- Annual reports and appendix to the financial statement
Printouts and Archiving
With Banana Accounting Plus you can automatically generate:
- Account cards
- Journal
- Enhanced balance sheet with groups
- Watch the video tutorial showing how to create and print the enhanced balance sheet with groups.
- Accounting report
- VAT summary
- Year-end PDF printouts
PDF Dossier
The Create PDF dossier command allows you to generate a single file with the entire documentation of the fiscal year.
Archiving
It is good practice to keep:
- the accounting file
- the PDF printouts
- backup copies on an external drive.
Tools and exports useful for the auditor
Banana Accounting Plus allows you to export data in various formats.
- The auditor can use the Free plan to open the accounting file.
- Data can be copied and pasted into other programs.
- Tables can be exported in various formats.
- The Create PDF dossier command generates a complete file ideal for reading.
- Extensions allow specific exports:
- Audit File Reports creates reports that can be useful for the auditor and can be copied and pasted into Excel.
- Standard Audit File - for Tax.
Export of data in XML and other formats according to OECD guidelines and for specific countries. - Search the extensions to see if there are specific extensions for your country.