Important amendments to auditor’s report format

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Information about Important amendments to auditor’s report format
Finance

Published on February 15, 2014

Author: tldcdelhi

Source: slideshare.net

Description

Announcement 1 : Manner of Reporting on Section 227(3)(bb) of the Companies Act, 1956.

Announcement 2 : Reference to the Accounting Standards Applicable to the Companies in the Auditor's Report and Limited Review Reports and various Engagement Standards.

Announcement 3 : Amendment to the "Auditor's Responsibility" Paragraph Included in the Independent Auditor's Report.

Announcement 4 : Use of the Term "Profit and Loss Account" or "Statement of Profit and Loss" in the Statutory Audit Reports of Companies.

Announcement 5 : Manner of Reporting In Respect of Such Clauses of the Companies (Auditor's Report) Order, 2003 Which Are Not Applicable to the Auditee Company.

PRESENTS Important Amendments to Auditor’s Report Format (Announcement ICAI) For information purpose only. Saturday, February 15, 2014

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