CARO With Corporate Practices A Para-Wise Commentary On Companies (Auditor's Report) Order 2020

Year: 2023

Author: CA. Srinivasan Anand G.

This book provides a para-wise commentary on the Companies (Auditors Report) Order (CARO). It is a complete guide on the applicability and the matters that need to be reported by an Auditor on CARO. This book will be helpful for Auditors.

The Present Publication is the 10^th Edition and has been amended up to August 2023. This book is authored by CA Srinivasan Anand G and divided into three divisions:

• [Division One] Features of CARO 2020 & its Applicability
• [Division Two] CARO Reporting as Applicable to Standalone Financial Statements
• [Division Three] CARO Reporting as Applicable to Consolidated Financial Statements

The noteworthy features of this book are as follows:

• [Corporate Practices] from published annual reports of FYs 2021-22 & 2022-23 are included in the book
• [All-about CARO 2020] which includes the following topics:
• Features of CARO 2020
• Audit Requirements (Other Audits vs Reporting Requirements u/s 143 of the Companies Act 2013)
• Clause-wise Analysis & Commentary on Clauses (i) to (xx) of Para 3 & 4 along with Clause (xxi) of Para 3 of CARO 2020
• [Para-wise Commentary] dealing with clauses (i) to (xx)
• Interpretation Requirements of the Clause in light of the following:
• Applicable Legal Provisions
• Relevant Standards on Auditing

Tags: #taxmann #caro #9789356227286