Companies (Auditor’s Report) Order, 2003

The Central Government, in exercise of the powers conferred, under sub-section (4A) of section 227 of the Companies Act, 1956 (hereinafter referred to as “the Act”), issued the Companies (Auditor’s Report) Order, 2003, (CARO, 2003) vide Notification No. G.S.R. 480(E) Read More …

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Format of Audit Report

The following is an illustration of a complete auditor’s report incorporating the basic elements set forth and illustrated above. This report illustrates the expression of an unqualified opinion. “AUDITOR’S REPORT (Appropriate Addressee) We have audited the attached Balance Sheet of Read More …

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