Working papers · ABC Textiles Pvt Ltd

Working-Paper Generation

An indexed working-paper file auto-generated from the close — lead schedules, scrutiny notes, confirmations and evidence cross-referenced to standards.

ABC TextilesPrivate LimitedFY 2025-26Jul 2026

Vyapars AI · model v2.4.1 · first run pending

Exception-drivenHuman-in-the-loop

Data → AI processing → Risk & exception → Evidence → CA review → Action → Audit trail

Exception-driven workflow

Jul 2026 close · ABC Textiles

Data5
Tally · bank · GSTN · 26AS
AI Processing2
Classify · match · scrutinise
Risk & Exception2
Anomalies surfaced
Evidence3
Source documents
CA Review0
Human in the loop
Action0
Approve · fix · escalate
Audit Trail1
Every decision logged

Counts are live for ABC Textiles. Every decision you make below flows into the audit trail and rolls up to the Command Center overview.

Working papers

12 areas · FY 2025-26

Auto-generated

80% of the file

Requiring CA input

judgment items

External confirmations

7 / 11

4 pending

Cross-referenced

to SA 600 series

Auto-indexed · regenerates on every close run

Working-paper index

Lead schedules & grouping
8 items
Ready
Trial balance & tie-outs
6 items
2 variances open
Bank confirmations & statements
7 items
4 pending
Ledger scrutiny
12 items
Ready
Statutory documents (GST, TDS, 26AS)
9 items
Ready
Fixed assets & depreciation
6 items
1 RV open
Related party & disclosures
5 items
Note open
Sign-off & approval logs
3 items
Draft
Audit observations & replies
4 items
Draft

TB ↔ draft financial statements

Lead schedules & tie-outs

4 of 5 tied

Group	Amount	Tie-out
Revenue — invoice-based	₹4,92,00,000	✓
Other income	₹1,12,000	✓
Cost of materials consumed	₹2,86,40,000	✓
Employee cost	₹61,80,000	▼ ₹3.6L
Depreciation & amortisation	₹18,90,000	✗ open
Administrative expenses	₹42,10,000	✓

AI preps the file · the CA concludes

Judgment items for CA conclusion

3 open

Employee benefit cost is untied by ₹2.4L pending the gratuity actuarial valuation from the client.

Confirm the ₹11.75L related-party cash payment is covered by the RPT note before sign-off.
Bank confirmations for 4 accounts still pending — follow up before the audit file is sealed.
Depreciation re-computation variance of ₹1.83L to be resolved against the FA register.

Human in the loop — nothing posts without an accountant

CA review queue

2 flagged

2 flagged · worst first

	Exception	Party / Ref	Amount	Date	AI confidence	Status	Actions
	mediumBank confirmation pending for 4 accounts Direct confirmations for 4 bank accounts have been outstanding for 9 days; needed for the working-paper file.		—	Jul 2026	86%	open
	highTrial balance variance between Tally and books ₹8.4L difference between the Tally export and the books trial balance; lead schedule cannot be finalised until resolved.		₹8.4 L	Jul 2026	89%	open

Exception

Party / Ref

Amount

Date

AI confidence

Status

Actions

mediumBank confirmation pending for 4 accounts

Direct confirmations for 4 bank accounts have been outstanding for 9 days; needed for the working-paper file.

—

Jul 2026

86%

open

highTrial balance variance between Tally and books

₹8.4L difference between the Tally export and the books trial balance; lead schedule cannot be finalised until resolved.

₹8.4 L

Jul 2026

89%

open