Audit report for sole proprietorship firm

viaan agarwal (Student CA Final ) (21 Points)

11 October 2018  

There is one construction firm; reveneu in this year has been recognised as per accounting standard. CA has certified its balance sheet, SPL, and shcdules.

Whether CA need to give audit report and notes to accounts mandatorily apart from applicable tax audit report??

Please answer with reference if possible

Thanks