27 October 2008
as chartered accountant, i have annaxed an audit report with the final accounts to be submitted with IT return of the firm that I have examined the balance sheet & P/L accounts of a firm and opined that the books of accounts are in agreement with record produced before me simply.
nothing like whether it reflacts true & fair view or what are the qualifications in my openion or what is the conclusion.
whether i can claim my self to be previous auditor within the meaning CA Act.if in succeding year other chartered accountant compiles the P/L & B/S of said firm without letting me know
CAclubindia
