Accounts, ERP & Audit Working Files Hub — Act Map: current Indian finance and law guidance from Finin2min.
| Provision / instrument | Coverage |
|---|---|
| Accounting standards | Recognition, measurement, presentation and disclosure |
| SA 230 | Audit documentation |
| SA 315/330 | Risk assessment and responses |
| SA 500 series | Audit evidence |
| SA 520/530 | Analytics and sampling |
| SA 580 | Written representations |
| Companies Audit Rules Rule 11(g) | Accounting software audit trail reporting |
| Internal-audit standards | Control and assurance work |
| ERP general controls | Access, change, operations and interface |
| Spreadsheet controls | Formula, input, review and version governance |