Sharad Saini (Student) (286 Points)
21 May 2010Hi,
If statutory audit auditor and tax auditor (u/s 44AB) of a company are different then is it necessary for the tax auditor to conduct audit again when statutory auditor has given a
1. Unqualified report
2. Qualified Report
3. Adverse opinion
4. Disclaimer of opinion
Thanx
Bala
(Student)
(498 Points)
Replied 26 May 2010
Kumar
(Article)
(922 Points)
Replied 27 May 2010
when an statutory auditor and a tax auditor are different, the tax auditor has to always checks those items on which he has to report in the tax audit.
he can take some liberty when the statutory auditor has given a clean report otherwise he has to use his level of knowledge and awareness and check all the points on which he has to report in form 3cd
Sharad Saini
(Student)
(286 Points)
Replied 27 May 2010
Hi,
Tax auditor has to give his report in form 3CA/3CB and 3CD is a annexure to this.
In form 3CA/3CB auditor certifies that:
1. he has obtained all the informations and explanation necessary for the purpose of audit
2. Accounts gives a "TRUE AND FAIR" view of the statement of affairs and profit/loss
Now, i am confused about it because how can a auditor certifies above two without conducting the audit completely......
thanx......
Bala
(Student)
(498 Points)
Replied 27 May 2010
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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