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What is Notes to accounts/Directors responsibility statement/Independent auditors report

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(Querist)
30 May 2021 May some one explain what exactly is Notes to an accounts,explanatory notes,Directors Responsibility statement and Independent Auditors report? Are all these one and same thing or different. How they are related. Does CA prepare them or the Management of the Company? Who signs them?I am from non commerce background and always confused in above .
Thnx
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
30 May 2021 All are different one. CA will help in preparing Notes to an accounts,explanatory notes,Directors Responsibility statement.
Independent auditors report is of CA who audit the accounts of the company.
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Chaitanyaa

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Chaitanyaa (Querist)
30 May 2021 Thank you sir. Regards
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
30 May 2021 You are welcome.....
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