Qualifications & Other Comments in the Auditor's Report

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