10 June 2016
For the audit report, you can refer to the Auditing Standards SA 700 for unqualified report, SA 705 for Modified Opinion and SA 706 for the Emphasis of Matter. The Appendix in the standard will give you the format of audit report. For reporting for the purpose of CARO 2016, you need to follow the notification issued by MCA.
For notes to accounts refer to Schedule III of Companies Act, 2013
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