Stock audit

comferm closing stock of last year

check weather same closing carry forward

check stokc regestar tally it with sales and purchase bill

check where stock goes minus

check how they value the closing stock 

Kindly refer to the following link in ICAI website for the stock audit.

https://www.icai.org/post.H T M L?post_id=8916

Refer to the audit of stock and receivable.