Standards on Auditing - Specialized Areas - CARO

  • Course Duration 9 months
  • Course LanguageNone
  • Course Videos0

What you will learn

  • ✔ Session 1

Description

Companies (Auditor’s Report) Order, 2020 (CARO 2020), issued under the authority of the Companies Act, 2013 by the Ministry of Corporate Affairs, prescribes additional reporting requirements for auditors of specified classes of companies. The order requires auditors to include detailed comments in their report on specific matters relating to the company’s operations and financial position, such as maintenance of records for property, plant and equipment, inventory verification, loans and investments, compliance with statutory dues, borrowings and defaults, fraud reporting, internal audit systems, related party transactions, and utilization of funds. The objective of CARO 2020 is to enhance transparency, accountability, and the depth of reporting by auditors, thereby providing stakeholders with more detailed insights into the company’s financial practices and compliance with applicable laws and regulations.

SESSION 1

https://www.youtube.com/live/8Q2pxLhOUlo?si=LU1OLBkoGQcsLpKo

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Standards on Auditing - Specialized Areas - CARO

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Standards on Auditing - Specialized Areas - CARO

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