MOC- MEMORANDUM OF CHANGES, more often referred to as MOC is an important document enclosed with the Bank Audit Report whenever the Auditor observes significant issues affecting the Financial Statements of the Bank.
Impact of Corona Virus on Financial ReportingCoronavirus (COVID-19) Impact on Financial Reporting – Accounting Year Ending March 31, 2020ICAI is concerned..
The Utilization Certificate and audit of utilization is required and asked by the authority Govt, Semi-Govt,Trust etc. This certificate is asked from Independent Chartered Accountants not related in any way to the Utilization entity.
This article gives an overview of the Internal Audit Series(SIA) 100 and 200. It explains the scope, applicability and objectives of Internal Audit Series(SIA) 100 and 200.
Company auditor's report order (CARO) 2020
In this article, we are providing the summary of NEW & MODIFIED CLAUSES of CARO 2020 as follows:
Clause by Clause Changes in CARO 2020
Key changes under Companies (Auditor's Report) Order, 2020
Companies Auditor Report Order (CARO) Rules, 2020
The MCA has issued the Companies (Auditor's Report) Order, 2020 (CARO 2020), on 25th February 2020. This order has been issued in supersession of the Companies (Auditor's Report) Order, 2016