An audit is a systematic and independent examination of books, accounts, statutory records, documents and vouchers of an organization to ascertain how far the financial statements as well as non-financial disclosures present a true and fair view of the concern. Though it appears to be a post-mortem of books of accounts whereby Auditors offer their views in audit report, we at KALP and Associates makes sure that we go beyond the statutory requirement and suggest suitable measures to enhance productivity and long term sustainability of the business.