Companies (Auditor's Report) Order, 2020 (CARO)

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Description
Also Containing
•    FAQS on CARO Applicability & Reporting
•    Applicability of CARO, 2020 ON Small Companies
•    Commentary with Clause by Clause analysis
•    Audit Checklists
This book is equipped requirements for Audit Reports with the following features:
1.    Discussion of major requirements for Audit Reports as per Companies Act, 2013 and various
       pronouncements issued by the Institute of Chartered Accountants of India (ICAI);
2.    Clause by Clause commentary on CARO with various FAQs arising in routine practice of
       CARO reporting;
3.    A separate chapter has been dedicatd for CARO - Checklist  and Specimen Reporting;
4.    Reporting requirements under CARO have to be guided by various pronouncements of ICAI
       including Auditing Standards and Guidance Notes. These have been included at suitable
       places in the present book.
5. Comprehensive Discussion on applicability of CARO, 2020 ON "Small Companies"
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Contents
1.   Audit Report
2.   The Companies (Auditor's Report) Order, 2020 - Clause by clause commentary on applicability and reporting requirments
        Appendix I   Companies (Cost Records and Audit) Rules, 2014
        Appendix II  Companies (Audit and Auditors) Rules, 2014
3.   Companies (Auditor's Report) Order, 2020 - Checklist and Specimen Reporting
         Appendix 1 Schedule III
         Appendix 2 Schedule III (2021 Amendments)
4.   Guidance Notes on Auditing Aspects
5.   Standards on Quality Control and Assurance Engagements
6.   Standards of Auditing
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Author Details
Kamal Garg is an associate member of the institute ofCharteredAccountants of India. He is first class graduate from DeenDayalUpadhyaya College, University of Delhi. His areas of interestincludeaccounting and auditing. He has contributed articles forStudents'Newsletter of ICAI and other professional journals. He hasparticipatedat Seminars as a speaker and is an eminent faculty onauditing. He hasaddressed innumerable workshops on Accounting Standardsand IFRS acrossIndia including alomost all the metros. He is also a guestspeaker at Pristene's Knowledge Group (PKG), Mumbai. He has tohiscredit several books for the professionals and students whicharewidely acclaimed.