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Matters to be included in the auditor's report.

Order 3 - Rules - Companies (Auditor s Report) Order, 2015 - Order 3 - 3. - The auditor's report on the account of a company to which this Order applies shall include a statement on the following matters, namely:- (i) (a) whether the company is m .....

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es were noticed on such verification and if so, whether the same have been properly dealt with in the books of account; (ii) (a) whether physical verification of inventory has been conducted at reasonable intervals by the management; (b) are the proc .....

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pany is maintaining proper records of inventory and whether any material discrepancies were noticed on physical verification and if so, whether the same have been properly dealt with in the books of account; (iii) whether the company has granted any .....

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more than rupees one lakh, whether reasonable steps have been taken by the company for recovery of the principal and interest; (iv) is there an adequate internal control system commensurate with the size of the company and the nature of its business .....

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es issued by the Reserve Bank of India and the provisions of sections 73 to 76 or any other relevant provisions of the Companies Act. and the rules framed there under, where applicable, have been complied with? If not, the nature of contraventions sh .....

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been specified by the Central Government under sub-section (1) of section 148 of the Companies Act, whether such accounts and records have been made and maintained; (vii) (a) is the company regular in depositing undisputed statutory dues including pr .....

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f outstanding statutory dues as at the last day of the financial year concerned for a period of more than six months from the date they became payable, shall be indicated by the auditor. (b) in case dues of income tax or sales tax or wealth tax or se .....

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Department shall not constitute a dispute). (c) whether the amount required to be transferred to investor education and protection fund in accordance with the relevant provisions of the Companies Act, 1956 (1 of 1956) and rules made thereunder has be .....

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