Bharat Companies (Auditor’s Report) Order, 2020 (CARO) By CA Kamal Garg Edition June 2024

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