Αποτελέσματα Αναζήτησης
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.
As required by the Companies (Auditor’s Report) Order, 2016 (“the Order”), as amended, issued by the Central Government of India in terms of sub-section (11) of section 143 of the Act, we give in the “ Annexure A” a statement on the matters specified
In 2016, ICAI issued the revised auditor’s reporting standards i.e. Revised SA 700 – ‘Forming an Opinion and Reporting on Financial Statements’, Revised SA 705 – ‘Modifications to the Opinion in the Independent Auditor’s Report’ and Revised SA 706 - 'Emphasis of Matter
We conducted our audit in accordance with the Standards on Auditing specified under Section 143(1 0) of the Act. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
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.
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.
QUICK RECAP. CA Ankit R Momaya, ACA. BACKGROUND. In India, Audit Report of a top Listed Company and a small Private Limited Company was one and the same. These Reporting Standards have been revised in line with the changes made by IFAC. Revised Reporting Standards were adopted in Europe in late 2016 and early 2017. BACKGROUND.
