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<h1>Auditor's report requirements for companies must address asset records, inventories, loans, compliance, disclosures, tax, and fraud.</h1> Order requires the auditor's report to confirm maintenance and verification of tangible and intangible asset records, title deed ownership and revaluation basis; inventory verification and material discrepancies; detailed disclosure and assessment of loans, advances, guarantees, investments and related party exposure including overdue amounts and repayment terms; compliance with statutory provisions relating to loans, deposits and prescribed records; defaults on borrowings, use of raised funds, fraud reporting, tax disclosures, internal audit adequacy, and prescribed disclosures on corporate social responsibility unspent amounts and auditor resignations.