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The Auditing and Assurance Standards Board is issuing the following illustrative formats of the Independent Auditor’s Report on the Standalone Financial Statements under the Companies Act, 2013 and the Rules thereunder.
1 Απρ 2018 · Scope of this SA. This Standard on Auditing (SA) deals with the auditor’s responsibility to form an opinion on the financial statements. It also deals with the form and content of the auditor’s report issued as a result of an audit of financial statements.
We have audited the accompanying (Standalone) financial statements of ABC COMPANY LIMITED (“the Company”) which comprise the Balance Sheet as at March 31, 2017, the Statement of Profit and Loss, Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.
7 Μαρ 2023 · Audit Working Paper Templates - PDF FILE. Audit Working Paper Templates - WORD FILE. Last updated on 12th July, 2023. Quick Links. ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. ICAI is established under the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949)
Form and Content of the Auditor’s Report When the Opinion is Modified Auditor’s Opinion 16. When the auditor modifies the audit opinion, the auditor shall use the heading “Qualified Opinion,” “Adverse Opinion,” or “Disclaimer of Opinion,” as appropriate, for
Introduction. Scope of this SA. 1. This Standard on Auditing (S A) deals with the auditor’s responsibility to form an opinion on the financial statements. It also deals with the form and content of the auditor’s report issued as a result of an audit of financial statements. 2.
26 Σεπ 2016 · Members of the Institute of Chartered Accountants of India (ICAI) are often called upon to issue reports/certificates for special purposes e.g. reports/ certificates required under the tax laws, Government welfare schemes like MGNREGA.
