Audit & Assurance

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Our Approach

Beyond the
signature.

All our audit engagements are partner-led from start to finish. Not assigned to juniors after scoping, not reviewed only at sign-off. Your designated FCA partner is present through fieldwork, attends management discussions, and signs every report personally.

Firm Reg. No. 008053C

ICAI Registered · New Delhi

At K. Hari Ji & Co., Audit & Assurance is not a side service — it is the core of our practice. Every partner has personally conducted statutory, tax, and internal audits for over a decade. We combine deep technical knowledge with genuine business understanding to deliver audits that go far beyond the minimum required.

"An audit worth having isn't just complete — it makes your business more trustworthy."
Partner-led from Day 1 to sign-off
Zero qualified audit opinions — ever
On-time delivery — 24 yr track record
Detailed management letter included
Sector depth: Mfg, Services, Real Estate,
Infrastructure, NBFC, Banking
ICAI standards — fully compliant

Our Audit & Assurance Services

What We Offer

Operational

Internal Audit
Systematic, independent review of your internal controls, business processes, and risk management frameworks. We identify control weaknesses and deliver specific, actionable recommendations — not generic observations.

Real-time · Banking

Concurrent Audit
Live transaction monitoring for banks, NBFCs, and financial institutions. We flag irregularities as they occur — preventing compliance failures before they escalate into regulatory issues or financial losses.

Regulatory

Compliance & Regulatory Audit
Full-spectrum review of statutory compliance — FEMA, RBI guidelines, SEBI LODR, Companies Act secretarial requirements, and other applicable regulations. We ensure your business stays fully compliant at all times.

Certificates

Special Purpose Certifications
Certificates for bank borrowings, export incentives, government subsidies, MSME registrations, and investor due diligence — issued swiftly, signed by an FCA partner, and backed by thorough independent verification.

FEMA & Foreign Exchange Advisory

Helping Indian businesses navigate cross-border finance with full regulatory confidence.
Statutory & Internal Audits
01
Statutory Audit — Annual Audit of Financial Statements as per Companies Act
02
Internal Audit — Risk-based Review of Operations, Controls & Processes
03
Internal Financial Control (IFC) Audit over Financial Reporting
04
Bank Concurrent Audit & Bank Statutory Audit
Specialised & Regulatory Audits
05
Income Tax Audit u/s 44 AB & Form 15CB Audit with Form 15CA
06
Transfer Pricing Audit u/s 92E — TP Study & Certification
07
GST Audit & Form 10B Audit in case of NGO / Section 8 Companies
08
Forensic Audit, Due Diligence & Certification Work
09
SOX Compliance — Ensuring Adequate Internal Controls are in Place & Effective
10
Management Audit & Operational Efficiency Review

Audit methodology

How We Work
01
Engagement & Planning
Business understanding, materiality setting, risk identification, and timeline agreement before any fieldwork begins.
02
Risk Assessment
Mapping high-risk areas, designing sampling strategy, and documenting the internal control evaluation framework.
03
Field Work & Testing
Partner-led on-site or remote verification of transactions, ledgers, vouchers, assets, and all supporting documentation.
04
Draft & Discussion
Preliminary findings shared with management — open discussion, clarification, and resolution of all observations.
05
Final Report & Letter
Signed audit report plus a detailed management letter with specific control gap recommendations and action steps.

The difference you'll notice.

Why CA India

All-FCA Partner Team

Every audit is led by a Fellow Chartered Accountant — beginning to end. Never handed to juniors after scoping. You get senior professional judgment on every single engagement we undertake.

All-FCA Partner Team

Every audit is led by a Fellow Chartered Accountant — beginning to end. Never handed to juniors after scoping. You get senior professional judgment on every single engagement we undertake.

All-FCA Partner Team

Every audit is led by a Fellow Chartered Accountant — beginning to end. Never handed to juniors after scoping. You get senior professional judgment on every single engagement we undertake.

All-FCA Partner Team

Every audit is led by a Fellow Chartered Accountant — beginning to end. Never handed to juniors after scoping. You get senior professional judgment on every single engagement we undertake.

Ready for an audit

Talk to an FCA Partner Today

You can rely on? |

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