Αποτελέσματα Αναζήτησης
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.
Theatre, Chandigarh, 0172-5068480, 9814622848, 9814098480, www.pcaclasses.com 3 in paragraphs 3 and 4 of the Order. 2. required by Section 143 (3) of the Act, As we report that: a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit.
1. This Standard on Auditing (SA) deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with SA 700 (Revised),1 the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary.
The independent auditor’s report on financial statements of an entity lends credibility to the financial statements prepared by the management of the entity.
1 Απρ 2018 · Introduction. 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.
13 Ιουλ 2013 · New Auditors’ Report and Qualified Opinion. In the new Auditors’ report whenever the auditor is required to qualify he has to give qualified opinion. Standards on Auditing (SA) are issued by Auditing and Assurance Standards Board (AASB) under the authority of the Council of ICAI.
The AAS deals extensively with the concepts such as the basic elements of an auditor’s report, what is an unqualified opinion, the concept of modified audit report - qualified opinion, adverse opinion, disclaimer opinion, matters that affect the auditor’s opinion and matters that do not affect the auditor’s opinion, emphasis of matter ...
