Bharat Companies (Auditor’s Report) Order, 2020 (CARO) By CA Kamal Garg Edition 2022

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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

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