Reporting on Audit Trail in the Statutory Audit Report

Ramesh Agrawal (LL.B , CA) , Last updated: 30 September 2024  
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From the Financial Year 2023-24 the Auditor is duty bound to report on Audit Trail. For reporting on Audit Trail there can be 3 situations for the Auditor. In each situation reporting language will be different. Situation 1: Accounting software has the feature of recording audit trail (edit log)

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Attached File : 100645_52585_download_trail.jpeg
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Ramesh Agrawal (LL.B , CA)
(CA)
Category Audit   Report

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