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Statutory Audit Requirements

valid until: 07 Jan 2023date published: 07 Jan 2022

Statutory Audit is an audit that is recommended by the diverse rules like Reserve Bank of India, Income Tax, Companies Act, and so on. A Chartered Accountant needs to direct numerous audits according to the diverse statute requirement. Statutory Audit of banks is obligatory.

The Statutory Auditors ought to guarantee that the audit report given by them complies to the necessities of Revised SA 700 – Producing an Opinion and making report on financial statements, SA 705 – Modifications to the assessment in the Independent Auditor's Report and SA 706 – Emphasis of issue passages and other issue sections in the Independent Auditor's Report.
These days, every single statutory examiner is given a time allotment wherein they need to embrace the audit of the branches that are distributed to them. An auditor ought to quickly acknowledge the appointment and send a conventional communication to the branch, and all other data that he would require in his audit.

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Statutory Audit Requirements