Bharat Companies (Auditors Report) Order By CA Kamal Garg

Bharat Companies (Auditors Report) Order By CA Kamal Garg

Contents

Chapter 1       Audit Report

Chapter 2       The Companies (Auditor’s Report) Order, 2020 —
Clause by clause Commentary on Applicability and Reporting Requirements

Appendix I     Companies (Cost Records and Audit) Rules, 2014

Appendix II   Companies (Audit and Auditors) Rules, 2014

Chapter 3       Companies (Auditor’s Report) Order, 2016 — Checklist and Specimen Reporting for Significant Matters

Appendix 1    Companies (Auditor’s Report) Order, 2016

Chapter 4       Companies (Auditor’s Report) Order, 2020 — Checklist

Appendix 1    Schedule III

Appendix 2    Schedule III (2021 Amendments)

Chapter 5       Guidance Notes on Auditing Aspects

Chapter 6       Standards on Quality Control and Assurance Engagements

Chapter 7        Standards of Auditing

About the Author

CA. Kamal Garg [B. Com (H), FCA, DISA (ICAI), Insolvency Professional] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and a consulting academician in KGMA, Delhi. He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) (2012-2013) and Ind AS (IFRS) Implementation Committee (2014-2015) of ICAI. He is also the faculty member of Ethical Standards Board (ESB) of ICAI and had an opportunity to act as a speaker in the very Ist Live Webcast held by ESB of ICAI in March 2013. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final