Check list for before audit :
1. check the sales and purchase entry updated from april to march 31st..
2. Bank Reconciliation all banks.
3. cash book updation.
4. then you got Receivable & Payable with aging. , get confirmation from vendore for high value.
5. Prepare the provision entry for march .
6. Close all statutory , month on month. & reconcilie with book vs return
7 . prepare FA register.
8. if your in manufacturing industry , prepare closing stock & semi finished goods also.
i think almost you covered for audit ..