Cash payment routed through Proprietor account

Ram, proprietor of Ram Enterprises, has to get account audited as his cash transactions were 8℅ but turnover was around 3.7%. he has to get his cash withdrawn from bank to meet cash exp and does not have any other cash receipt. His accountant propose for future that first transfer should be made from current account to saving account. from there cash should be withdrawn to expense. entry exp a/c should be debited and his capital account shall be credited. he will be liable to get his accounts audited. is it possible??