Αποτελέσματα Αναζήτησης
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.
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.
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.
A26−A35. Appendix: Illustrations of Auditor’s Reports Relating to Going Concern. Standard on Auditing (SA) 570 (Revised), Going Concern, should be read in conjunction with SA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing.
The internal audit report contains the observations and comments of the internal auditor, presents the audit findings, and discusses recommendations for improvements.
1 Φεβ 2024 · Introduction of Rule 11(g) of Companies (Audit and Auditors) Rules, 2014 1. Section 143(3) of the Companies Act, 2013 provides various matters on which auditors are required to report in their auditor’s report. Clause (j) of Section 143(3) states that auditor’s report shall also state such other matters as may be prescribed.
Identifying “Information Systems Audit” and “Forensic Accounting & Fraud Detection” is one of the niche area, the Committee on Information Technology is conducting a Post Qualification Course on “Information System Audits” and a Certificate Course on “Forensic Accounting and Fraud Detection”.
