Find reporting guidance for external and internal audit conclusions, modifications and required communication.
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A practical SA 700 (Revised) guide to forming an unmodified audit opinion, evaluating financial statements as a whole, and checking the structure of the independent auditor’s report.
A practical guide to choosing between qualified, adverse and disclaimer opinions under SA 705, with a clear misstatement-versus-evidence and pervasiveness decision framework.
A practical SA 706 guide to choosing between Emphasis of Matter and Other Matter paragraphs, including opinion modifications, KAM interaction, going concern and audit-report drafting.
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A practical auditor’s guide to CARO 2020 Clause 3(xvii), explaining how cash losses are computed, why operating cash flow is not the answer, and how OCI, restatements and audit qualifications affect reporting.
A practical CARO 2020 Clause 3(xvi) audit guide covering RBI registration, NBFC/HFC activity, Core Investment Company tests, unregistered CICs, public funds and the group-CIC reporting checklist.
A practical guide to CARO 2020 clause 3(xix), covering the one-year liability population, financial ratios, ageing, cash-flow evidence, post-balance-sheet testing, management plans and audit documentation.
A practical audit guide to CARO 2020 Clause 3(ix), covering repayment defaults, wilful-defaulter status, term-loan end use, short-term funds used long term, group funding and pledged securities.
A practical statutory-audit guide to CARO 2020 Clause 3(xiv), covering how to assess whether an internal audit system is commensurate, how internal audit reports should be considered, and where SA 610 fits.
A practical CARO 2020 Clause 3(ii) guide covering inventory physical verification, the 10% class-wise discrepancy test, the ₹5 crore working-capital trigger and quarterly lender-statement reconciliation.
A practical SA 700 (Revised) guide to forming an unmodified audit opinion, evaluating financial statements as a whole, and checking the structure of the independent auditor’s report.
A practical auditor’s guide to CARO 2020 clause 3(iii), covering loans, advances in the nature of loans, guarantees, security, repayment regularity, 90-day overdues, evergreening and on-demand loans.
A practical CARO 2020 Clause 3(vii) guide for auditing statutory dues: regularity, six-month undisputed arrears, disputed demands, evidence, working papers and common reporting mistakes.
A practical auditor’s guide to CARO 2020 Clause 3(i), covering PPE and intangible-asset records, physical verification, title deeds, revaluation, benami-property proceedings and working-paper checks.
A practical SA 701 guide to identifying significant-auditor-attention matters, selecting KAMs, drafting the report section, and avoiding reporting mistakes.
A practical guide to SA 710 covering corresponding figures, comparative financial statements, audit procedures, predecessor auditors, unaudited comparatives and reporting consequences.
Using this collection
Reporting depends on the engagement, evidence and identified matter. These guides help distinguish an unmodified or modified opinion from KAM, emphasis/other matter and internal-audit findings, while keeping the relevant standard and facts central.
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