Depreciation undercharged in the previous year

This query is : Resolved 

12 June 2013 in the respective case , the depreciation has been undercharged in the previous year . so for adjusting the same the effect has been given in the proprietors capital a/c. so how to treat the same as in the audit report the amount of the assets and depreciation and the closing balance does not get tallied . hence kindly guide me that how the effect has to be shown in the audit report . it is a proprietorship concern.

12 June 2013 pls mention under charged dep. amount in audit report


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