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Dear professional colleagues,
It‘s always our endeavor to present your good self, the latest updates in the Audit Report.
As you all are aware that Audit Season is on and we all are putting our hard efforts for the same. While finalizing audit report we need to keep in mind that how we should report in various situations. So I thought it appropriate to share independent auditor's report Formats as per SA 701 and Revised SA 700, SA 705 & SA 706 issued by The Institute of Chartered Accountants of India.
We hereby give the useful links of audit report formats which will help you to understand the audit report from different perspective.
Please find below link for latest updates.
1. Format of Audit Report For F.Y 17-18 Without Ind As
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=97
2. Format of Audit Report For F.Y 17-18 For Listed Companies As Per Ind AS
HTTP://BLOG.DMKHCA.IN/FOUNDERBLOGDETAIL.ASPX?BLOGID=98
3. Format of Audit Report applicable for listed companies from 01.04.2018
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=99
4. Format of Audit Report applicable for unlisted companies from 01.04.2018
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=100
5. Auditor’s report that includes a key audit matters section, an EOM paragraph, and an other matter Paragraph.
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=101
6. Independent auditor’s report on the first standalone Ind as FS of a company - Unmodified with EOM
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=102
7. Independent auditor’s report on the first standalone Ind as FS of a company –
Qualified (scenario 1)
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=103
8. Independent auditor’s report on the first standalone Ind as FS of a company –
Qualified (Scenario 2)
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=104
9. Independent auditor’s report on the first standalone Ind as FS of a company -
Adverse Opinion
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=105
10. Independent auditor’s report on the first standalone Ind as FS of a company – Disclaimer of Opinion
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=106
11. Independent auditor’s report on the first consolidated Ind as FS of a company - Unmodified Report
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=107
12. Independent auditor’s report on the first consolidated Ind as FS of a company –Modified Report
http://blog.dmkhca.in/founderblogdetail.aspx?BlogID=108
We hope the above links will help you in finalizing the audit reports.
Feel free for any clarification and write a mail.
Thanks & Regards,
CA DURGESH KABRA
FOUNDER PARTNER
DMKH & CO.
Chartered Accountants
803-804, Ashok Heights,
Opp saraswati Apartment,
Niklaswadi Road, Near Bhuta School,
Old Nagardas X Road, Gundavali,
Andheri (East) Mumbai - 400069.
Tel. No: - 022-26824800/4900