GUIDANCE NOTE ON CARO ISSUED BY ICAI PDF

29th March, has been notified by the MCA. Also the ICAI has issued Guidance Note on CARO for guidance of it’s members. Guidance Note on CARO AASB-ICAI. CARO has introduced a number of new or modified reporting requirements for the auditors. Companies (Auditor’s Report) Order, (CARO ) issued by the Ministry of Corporate Affairs (MCA) is applicable for audits of financial.

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Shyam Lal Agarwal Objectives To review the existing and emerging auditing practices worldwide and identify areas in which Standards on Quality Control, Engagement Standards and Statements on Auditing need to be developed. To formulate Engagement Standards, Standards on Quality Control and Statements on Auditing so that these may be issued under the authority of the Council of the Institute.

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Anil Satyanarayan Bhandari CA.

ICAI – The Institute of Chartered Accountants of India

Mangesh Pandurang Kinare CA. Nandkishore Chidamber Hegde CA. Nihar Niranjan Jambusaria CA. Nilesh Shivji Vikamsey CA. Shiwaji Bhikaji Zaware CA.

Babu Abraham Kallivayalil CA. Madhukar Narayan Hiregange CA. Ranjeet Kumar Agarwal CA. Sanjiv Kumar Chaudhary CA. Venugopala Rao Special Invitees Dr. Narada Prasad Sahu CA.

Announcement on Applicability of Section 12 to Financial Years beginning on or after 1st April No part of the contents available in any ICAI publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the Institute.

Objectives To review the existing and emerging auditing practices worldwide and identify areas in which Standards on Quality Control, Engagement Standards and Statements on Auditing need to be developed.

Secretary to the Committee, CA.

E-Learning on Standards on Audit. Guidance Notes on Auditing Aspects.

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CARO Guidance Note

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