Audit & compliance intelligence

An entire audit season,compressed intoan afternoon.

Audcrix reads every ledger and every voucher straight from Tally, drives the whole statutory battery across the complete population, and hands back a defensible, evidence-backed file in seconds.

80%Eighty percent of an engagement was never judgement. That part is now gone.

No moretallying ledgerschasing vouchersmatching 26ASreconciling GSTRfooting schedulesretyping figures

The shift

Eighty percent of an audit was never judgement.

It was retrieval, footing, matching and transcription — the season that produces no opinion. Audcrix is built native to that work: it reads the books once and returns the whole of it in seconds. What reaches you is the twenty percent that actually needed a Chartered Accountant.

Data work — gathering, footing, matching, transcribing80%
Now machine work. Seconds.
Judgement — scrutiny, conclusion, opinion20%
Still yours. Only yours.
0
Distinct checks and engines on one synced dataset
0%
Of the voucher population read, not sampled
0
Figures retyped by hand into a report
One sync, then one click each

What lands on your desk already done.

01

Applicability settled before you start

One profile decides what applies — and what does not.

Constitution, turnover, listing, registrations and headcount gate every check, threshold and disclosure that follows. Each one that does not apply says so, and says why.

Gates every test that follows

By handDeciding applicability from memory, client by client
In AudcrixGated automatically, everywhere
02

The books read whole — and the read proved

Every voucher in, and reconciled against Tally's own totals.

A paired outbound channel reads the ledgers and vouchers without opening a port on the Tally machine, resumes where it stopped, refuses the wrong company — then reconciles what arrived against Tally's own trial balance and profit and loss.

A mismatch blocks finalisation, never flows on

By handExporting to Excel and hoping nothing was dropped
In AudcrixRead whole, and proved
03

Every ledger classified and analysed

The whole ledger master read, grouped and understood — not skimmed.

Each ledger placed by its own group chain rather than by a keyword in its name, with movement, balance and behaviour surfaced so the unusual one is visible among the thousand ordinary ones.

The base every other engine reads from

By handScrolling a ledger master looking for something odd
In AudcrixClassified, grouped, ranked
04

Voucher-level scrutiny across the population

Every voucher examined, with the rate or threshold at hand.

Transaction-level examination with reference panels for the limit in question, and anything worth a second look flagged into a consolidated review report.

Ready for your review report

By handSampling vouchers and hoping the rest are fine
In AudcrixAll of them, flagged where it matters
05

Accounting checks that show their basis

Completeness, cut-off, accrual and classification — each with its evidence.

A depth-laddered library of checks, every one opening onto the ledgers and vouchers behind its verdict — on a clean pass exactly as on an exception.

Every finding exports as a working paper or a query

By handA checklist ticked from memory
In AudcrixTested, evidenced, drillable
06

Related parties mapped once, applied everywhere

Map the parties once. Every transaction then discloses itself.

Nature, relationship and value held per party and applied consistently across every transaction, with §185 loans and §188 contracts tested alongside — overrides logged with a full trail.

Ready for AS 18, §188 and §185

By handChasing directors' relatives through a spreadsheet
In AudcrixMapped once, applied everywhere
07

A forensic sweep you did not have to run

Negative cash, duplicate payments, Benford anomalies — surfaced, not searched for.

Scans across the full voucher population for the patterns a sceptical senior would hunt, with honest gap flags where data is not synced, so a blank screen is never mistaken for a clean result.

Ready for SA 240 and your review report

By handHoping something odd catches your eye
In AudcrixFlagged, with the entries attached
08

The Standards file, written as you work

Materiality, risk, sampling, confirmations and the letters — all of it, documented.

The risk register, the sample with its projection, the analytical review, the opening-balance cascade and journal-entry scoring. External confirmation letters drafted and reconciled party by party, and a management representation letter assembled from what the engagement actually found — not a template.

Ready for a reviewing partner

By handAssembling working papers the week before review
In AudcrixDocumented as it happens
09

Receivables and payables aged from Tally's own bills

Schedule III ageing that ties to the ledger — with no ageing report to chase.

Bill-wise ageing captured during the sync itself, bucketed in Schedule III format and tied back to the ledger closing, party by party. A party that must sit outside the buckets is excluded with a stated reason and stays visible as 'not aged' rather than quietly disappearing.

Ready for the ageing disclosure and CARO's long-pending questions

By handAsking the client for an ageing report, then reconciling it
In AudcrixCaptured at sync, tied to the ledger
10

Every disallowance, section by section

Each add-back listed under the section that triggers it.

Cash payments over the limit, MSME dues unpaid past the window with Udyam verified, late TDS, §14A on the correct base, §36(1)(va), §37(1) — each with the ledgers and vouchers that caused it, and a decision you can reverse.

Ready for the tax computation, each add-back evidenced

By handScanning every expense ledger for cash, MSME and TDS defaults
In AudcrixListed, evidenced, decided
11

TDS answered deductee by deductee

Who was paid, under which section, and whether the deduction was right.

PAN-keyed and section-aware, resolving the real payee from the voucher rather than the expense head — with the §194Q turnover gate, §194R kept to review, and no invented 20% where PAN is genuinely absent.

Ready for your quarterly returns and the deposit position

By handReconciling deduction rates ledger by ledger
In AudcrixEvery payee, every section, checked
12

26AS and AIS reconciled to the books

Every deductor matched, every gap named — not just a difference.

The consolidated statement, 26AS and AIS set against the books party by party, with the receivable netted signed, and the exact entry behind each mismatch identified.

Ready to defend the TDS receivable, party by party

By handEyeballing a 40-page 26AS against a ledger printout
In AudcrixMatched, with each gap explained
13

The income-tax position, section by section

The sections that actually apply, with the rupee effect routed.

Applicable provisions walked against the client's own profile, §269SS/T/ST tested per ledger, the 5% cash test with transfers excluded, depreciation on the Act's basis — 1961 today, 2025 gated to FY 2026-27 without discarding an earlier working.

Ready for the book-profit to taxable-income bridge

By handA section checklist and last year's file
In AudcrixWalked, computed, flagged
14

GST matched to what was actually filed

Twelve months of books against the returns, on one screen.

Outward supply taken from the GST register itself and every leg classified by its own tax tag — set against the GSTR-1, 2A, 2B and 3B you upload, per tax period, with reverse charge, set-off and the control account reconciled.

Ready for the annual return, every variance placed

By handTwelve months matched by hand, every year
In AudcrixUpload the returns — the matrix builds itself
For the firm, not just the file

The engagement file is already assembled.

Nothing lives in a folder on an article's laptop. Every working paper, finding, override and confirmation is written into the engagement as the work is done — with who did it and when.

Peer review, without the scramble

When the file is called for, it is already there: the checks that were run, the basis each one showed, the queries raised and cleared, and the trail behind every override. No reconstructing a season from a shared drive of spreadsheets.

  • Working-paper index
  • Every override logged
  • Queries and clearances
  • Retrievable years later

See the article's work as it happens

Partners and managers watch the engagement move in real time — client by client, module by module — and review in place. No status calls, no version-7 workbook arriving by email at midnight.

  • Live progress per client
  • Roles from partner to article
  • Review where the work sits
  • One version, always
Engagement activityLive
ArticleLedger Analysis · 148 ledgers classified
ArticleDetailed Scrutiny · 12 vouchers flagged for review
Team lead26AS / AIS · recon re-run after sync
ManagerAccounting Checks · 3 findings accepted
ArticleDisallowances · §43B(h) — 7 vendors pending
No spreadsheet was emailed to produce this.

Illustrative — roles, not real staff.

The full extent

112 engines. One synchronisation.

The thirteen outputs above are the headline. Underneath them sits the whole apparatus — every check, every gate, every reconciliation that fires the moment a client’s books land. Nothing here is a roadmap item.

Scoping & applicability

09

What applies to this client, decided before a single test runs

  • Statutory profile — constitution, PAN, GSTIN, CIN
  • Turnover, listing and registration gates
  • §44AB audit applicability
  • §194Q applicability from prior-year turnover
  • Company · LLP · firm · trust routing
  • Branches under one PAN audited as one entity
  • Trading, manufacturing or service routing
  • Per-check N/A, with the reason it does not apply
  • Labour-law thresholds by headcount

The data spine

10

Reading the books whole, and proving the read

  • Direct read from Tally over a paired outbound channel
  • No inbound port opened on the Tally machine
  • Hundreds of thousands of vouchers, resumably
  • Incremental sync — only what changed
  • Prior-year closings pulled automatically
  • Wrong-company guard before anything loads
  • Day Book XML and trial-balance upload fallback
  • Reconciled against Tally's own trial balance and P&L
  • Raw bytes retained so parser fixes re-heal stored data
  • A mismatch blocks finalisation — it never flows on

Ledger & voucher intelligence

09

The population read as a whole, not skimmed

  • Classification by the ledger's own group chain
  • Never by a keyword in the ledger name
  • Abnormal balances kept on their natural side
  • Signed netting of Dr against Cr, never absolute values
  • Ledger-wise movement, balance and behaviour
  • Voucher primitives and exception flags
  • Trial-balance tie-out
  • Integrated-inventory implied closing
  • Combined vouchers split per party leg

Accounting & reporting checks

07

Completeness through classification, each showing its basis

  • Completeness · cut-off · accrual · provision
  • Classification and presentation testing
  • Financial-year-keyed rules with a depth ladder
  • Basis shown on every verdict — a clean pass included
  • Drill from the finding to the voucher
  • Export any finding as a working paper
  • Raise any finding as a client query

Forensics & fraud

07

The sceptical read, run across everything

  • Negative cash balances
  • Duplicate ledgers and duplicate payments
  • Cash-limit breaches
  • Benford's law anomalies
  • Convergence and round-number patterns
  • Back-dated and out-of-hours postings
  • Honest gap flags where data is not synced

Standards on Auditing

22

The engagement, documented as the work is done

  • Materiality and the risk register
  • Sampling — 14 methods, MUS, automatic key items
  • Misstatement projection and coverage measurement
  • Analytical review — ratio, trend, predictive, common-size
  • Opening balances — exact, fuzzy, subset-sum, assignment
  • Per-client mappings learned and reused next year
  • Journal-entry risk scoring for fraud indicators
  • Estimates, subsequent events, going concern
  • Inventory, laws & regulations, using the work of others
  • Trade receivables and payables aged in Schedule III buckets
  • Ageing taken from Tally's own open bills at sync — no upload
  • Ageing tied back to the ledger closing, party by party
  • Exclusions from the buckets require a stated reason
  • Inventory ageing, slow-moving stock and NRV testing
  • Engagement acceptance, independence and the SA 210 letter
  • External confirmations — letters drafted, sent, reconciled
  • Alternative procedures where a confirmation does not return
  • Management representation letter assembled from the findings
  • Working-paper index — open gaps block the lock
  • TCWG communication and the deficiency schedule
  • Independence, EQCR and UDIN gates
  • Cross-SA consistency across SA 200–720

Direct tax

20

From the voucher to a defensible tax position

  • Deductee-wise TDS, keyed to PAN
  • The real payee resolved from the voucher, not the expense head
  • Section determination with the §194Q turnover gate
  • §194R treated as review — never auto-applied
  • No automatic 20% where PAN is genuinely absent
  • TDS deposit and month-wise payable movement
  • 26AS, AIS and the consolidated statement against books
  • §40(a)(ia) and §40(a)(i) — TDS defaults
  • §40A(3) — cash payments over the limit
  • §43B and §43B(h) MSME, with Udyam verification
  • §36(1)(va) — employee contributions
  • §14A with Rule 8D, computed on the correct base
  • §37(1) and §201 interest
  • §269SS · §269T · §269ST, strictly per ledger
  • Loans-given register for reporting
  • §206C — collection at source
  • Depreciation on the Income-tax Act basis
  • Book profit to taxable income bridge
  • 5% cash test, inter-account transfers excluded
  • Income-tax Act 2025, gated to FY 2026-27

Corporate law

10

The Companies Act obligations that sit inside the audit

  • §185 — loans to directors and connected persons
  • §188 — related-party contracts and arrangements
  • AS 18 — related-party disclosure
  • Related parties mapped once, applied to every transaction
  • Nature, relationship and value held per party
  • Each party disclosing on its own leg
  • Overrides logged with a full audit trail
  • Entity-type gating — company, LLP, firm, trust
  • LLP layer — Form 8, Form 11 and §194T
  • Deposits and specified transactions tested per ledger

Indirect tax — GST

12

The register is the authority, period by period

  • Books against GSTR-1, 2A, 2B and 3B by tax period
  • Outward supply taken from the GST register itself
  • Every leg classified by its own tax tag
  • Never by the name of the voucher type
  • Output IGST, CGST and SGST per period
  • Input credit, and its reversal
  • Reverse charge — booked, relief, and set-off by counterpart
  • GST control account opening and movement
  • Section-wise control totals that must hold
  • Filed returns read as uploaded, period by period
  • Month × return matrix, colour-coded
  • Excel export with frozen panes

The practice around it

06

The firm, not only the file

  • Partner, manager, team lead and article roles
  • Custom roles where the firm needs them
  • Real-time presence and revision awareness
  • Plain-language activity trail, drillable
  • Measured processing time against manual hours
  • A separate, isolated workspace per firm
What it is written against

Not intelligent. Grounded.

Every engine is written against a named instrument, and every test states the provision it tests. Where a threshold or a rate moves, it moves with a citation and a financial-year gate — and the prior year’s workings stay exactly as they were signed.

Assurance

Standards on Auditing, scoped end to end

  • SA 200–299 — general principles
  • SA 210 · 220 — terms and quality
  • SA 315 · 320 — risk and materiality
  • SA 500 · 501 · 505 — audit evidence
  • SA 580 — written representations
  • SA 510 — opening balances
  • SA 520 — analytical procedures
  • SA 530 — audit sampling
  • SA 540 — accounting estimates
  • SA 550 — related parties
  • SA 560 · 570 — events and going concern
  • SA 600 — work of other auditors
  • SA 230 · 260 · 265 — documentation
  • SA 240 — fraud
  • ICAI Guidance Notes

Direct tax

Income-tax Act 1961, and 2025 from FY 2026-27

  • §44AB — audit applicability
  • Chapter XVII-B — deduction at source
  • §194Q · §194R · §194T
  • §206C — collection at source
  • §40(a)(ia) · §40(a)(i)
  • §40A(3) — cash payments
  • §43B and §43B(h) — MSMED
  • §36(1)(va) — employee contributions
  • §14A with Rule 8D
  • §37(1) · §201 interest
  • §269SS · §269T · §269ST
  • Appendix I — depreciation
  • Form 26AS · AIS · TRACES

Corporate law

Companies Act 2013 and the accounting standards

  • §185 — loans to directors
  • §188 — related-party contracts
  • AS 18 — related-party disclosure
  • Related-party register per entity
  • Company · LLP · firm · trust gating
  • LLP Form 8 and Form 11
  • Deposits and specified transactions
  • Audit trail on every override
  • Constitution-driven applicability
  • Branches under one PAN

Indirect tax — GST

The returns as filed, and the registers behind them

  • GSTR-1 — outward supply
  • GSTR-2A · 2B — input credit
  • GSTR-3B — the period position
  • Outward register as the authority
  • Classification by the leg's own tax tag
  • Output IGST · CGST · SGST
  • Input credit and reversal
  • Reverse charge and relief
  • Set-off by counterpart
  • GST control account movement
  • Filed returns, read as uploaded
  • MSMED — Udyam verification
Open any number

A figure you cannot inspect is a figure you cannot sign.

Every headline number on every screen opens into the ledgers, the vouchers and the group chain that produced it — on a clean pass as readily as on an exception.

Any figure, openedDrill-through
Trade payables — as per books1,12,40,806Group-gated
Freight & cartage ▸ Indirect Expenses24,18,90012 ledgers
Voucher 4412 · 02-Apr86,300Prior period
26AS vs books — Deductor 2 · 194J45,000Short 4,500
Reconciled to Tally's own P&L at syncMatched

Illustrative — not client data.

Audit × Technology

Where the ledger meets the machine.

The Standards are timeless. The stationery is not. Audcrix is what happens when statute-grade rigour is handed to something that reads every line, every time, without tiring — and hands the judgement straight back to you.

StatuteSoftwareEvery test cites the provision it tests
EvidenceEngineEvery verdict opens onto its own ledgers
JudgementSpeedA season of data work, returned in seconds

Old profession. New instrument.