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https://help.tallysolutions.com/docs/te9rel63/Auditor_Edition/India/Statutory_Audit/Introduction_Statutory_Audit.htm

Introduction - Statutory Audit (India)

The primary objective of Tally.ERP 9's Statutory Audit features is to ensure that the financial statements (such as Balance Sheet, Profit & Loss Account and so on.) provides a true and fair view of the company’s financial records. As per the Companies Act, it is mandatory for all the registered companies to get their Books of Accounts audited by the practicing Chartered Accountants.

To know more, click the links below:

Features of Statutory Audit

Statutory Audit

Audit Documentation

Statutory Audit Dashboard

Audit Journals

Financial Statements Revised