QUALIFICATIONS & Other Comments in the Auditor’s Report

About QUALIFICATIONS & Other Comments in the Auditor’s Report Division 1Introduction to Audit Report Principles under SAsChapter 1 Auditing — Nature and Basic ConceptsChapter 2 Audit Reports — Stipulations under Standards on AuditingChapter 3 Unique Document Identification Number (UDIN)Division 2Formats of Engagement and Representation Letters ReportsChapter 4 Illustrative Formats on Agreeing the Terms of Audit EngagementsChapter 5 Illustrative Format of Representation LetterChapter 6 Specimen of Management Representation Letter on Statutory Audit (including Audit Trail)Chapter 7 Illustrative Format on an Engagement Letter for an Agreed upon Procedures EngagementChapter 8 Illustrative Format on Engagement Letter for a Compilation EngagementChapter 9 Illustrative Format on Engagement Letter for a Review of Interim Financial InformationChapter 10 Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial StatementsChapter 11 Illustrative Format on Independent Auditor’s Reports on Financial StatementsChapter 12 Illustrative Format on Practitioner’s Report with an Unmodified OpinionChapter 13 Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs Chapter 14 Illustrative Formats on Auditor’s Reports with Modifications to the OpinionChapter 15 Illustrative Formats of Auditor’s Report with Modified OpinionChapter 16 Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial StatementsChapter 17 Illustrative Formats on Auditor’s Reports Relating to Going ConcernChapter 18 Illustrative Formats on Auditor’s Report Relating to Other InformationChapter 19 Illustrative Formats on Practitioners’ Compilation ReportsChapter 20 Illustrative Formats on Review Reports on Interim Financial InformationChapter 21 Illustrative Formats on Practitioners’ Review ReportsChapter 22 Illustrative Formats on Special Purpose Financial StatementsChapter 23 Illustrative Formats on Summary Financial StatementsChapter 24 Illustrative Format on a Report of Factual Findings in Connection with Accounts ReceivableChapter 25 Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial StatementChapter 26 Illustrative Format of an Unmodified Report on a ProjectionChapter 27 Illustrative Formats on Service Organization’s AssertionsChapter 28 Illustrative Formats on Modified Service Auditor’s Assurance ReportsChapter 29 Illustrative Formats on Service Auditor’s Assurance ReportsChapter 30 Information Requests and Other Client Admin Letters – Letter of Weakness and AppendixChapter 31 Confirmation Letter for Struck Off Status to be sent by CompanyChapter 32 NOC Communication with predecessorChapter 33 Eligibility and Independence confirmation to be appointed (or) continue as auditorsDivision 3Revised Formats of Audit Reports(including Audit Trail)Chapter 34 Revised Format of Audit Report for Private Limited Company without IFC CARO 2020 Cash FlowChapter 35 Revised Format of Audit Report for Private Limited Company with IFC CARO 2020 Cash FlowChapter 36 Revised Format of Audit Report for Private Limited Company without IFC but with CARO 2020 Cash FlowChapter 37 Revised Format of Audit Report for Private Limited Company without IFC CARO 2020 but with Cash FlowDivision 4Illustrative Audit Paras for Qualification Adverse Disclaimer KAM EOM OM MattersChapter 38 Qualified Opinion – Illustrative Reporting CommentsChapter 39 Material uncertainty related to Going Concern – Illustrative Reporting CommentsChapter 40 Emphasis of Matter Paragraph – Illustrative Reporting CommentsChapter 41 Other Matter Paragraph – Illustrative Reporting CommentsChapter 42 Key Audit Matters – Illustrative Reporting CommentsChapter 43 Disclaimer Opinion – Illustrative Reporting CommentsChapter 44 Adverse Opinion – Illustrative Reporting CommentsChapter 45 Other Information Paragraph — Illustrative Reporting CommentsChapter 46 Internal Controls over Financial ReportingDivision 5Specimen CARO Reporting and Accounting PoliciesChapter 47 CARO 2020 — Specimen Report Chapter 48 Specimen Significant Accounting Policies