It is applicable to all the companies. For more details please refer section 134(3)(c) read with section 134(5)(e) of the Companies Act, 2013.

this section deals with DRS that is applicable to only listed companies i was asking internal control system in regard to audit report section 143

Its a general provisio which applies on every company auditors, whether it is private or public. 

Sec 143(3)

The auditor report should state the following matters:-

1. Whether he has obtained all the information and explanations which to the best of his knowledge and belief were necessary for the purpose of audit. In case proper information are not received then the details thereof and effect of such information on the financial statement should be stated in the auditor’s report

Originally posted by : nikhil garg
	this section deals with DRS that is applicable to only listed companies i was asking internal control system in regard to audit report section 143

As said earlier it is applicable to all companies. Auditor's report should state adequacy of IFC & it's operational efficiency wrt section 143(3)