You are the auditor of a company covered under the Companies (Auditor's Report) Order, 2015. Describe the matters you will cover in your report in respect of Maintenance of cost records.

CS Executive · Company Accounts & Auditing Practices · PYQS · December 2016
You are the auditor of a company covered under the Companies (Auditor's Report) Order, 2015. Describe the matters you will cover in your report in respect of Maintenance of cost records.

Answer & Explanation:

The Companies (Auditor's report) order 2015 recommends that an auditor should include a statement as under: (ii) Maintenance of cost records Where maintenance of cost records has been specified by the Central Government under section 148(1) of the 2013 Act? Whether such accounts and records have been made and maintained?

Topics: Auditing Practices

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