Independent auditors report

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Aditi (Querist)
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06 August 2013 The word "Independent Auditors Report" has been used for the year ended 31/3/2013 instead of the word "Auditors Report" for the year ended 31/3/2012 in most of the annual report of the companies.
The question is:
1)When has the change come into fact?
2)Along with the change in name please list out the other changes in the report for the year ended 31/3/2013.
3)To which companies is the independent auditors report applicable?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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06 August 2013 Request to refer SA-700 in the link https://220.227.161.86/17874sa700annx1.pdf

This SA is effective for audits of financial statements for the period beginning on or after April 1, 2012.

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Aditi

Aditi (Querist)
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07 August 2013 Thank you so much!!

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