Audit Query---"depreciation"

How can it create a secret reserve?

And even if the management provide depreciation at higher rates than mentiones, they have to justify their decision. In this case, in absence of proper justification from management regarding the rates, the auditor may qualify the reposrt if he feels any malafide motive in such decision of the management.

How can it create a secret reserve?

And even if the management provide depreciation at higher rates than mentiones, they have to justify their decision. In this case, in absence of proper justification from management regarding the rates, the auditor may qualify the reposrt if he feels any malafide motive in such decision of the management.

Thanks Sir.