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of <h1>Auditors Must Verify Asset Records, Statutory Dues, and Report on Loans as per Companies (Auditor's Report) Order, 2020.</h1> The Companies (Auditor's Report) Order, 2020 mandates auditors to include specific statements in their reports on company accounts. These statements cover various aspects such as the maintenance and verification of records for tangible and intangible assets, compliance with statutory dues, and the handling of discrepancies. Auditors must also report on loans, investments, and guarantees, ensuring compliance with relevant sections of the Companies Act. The report should address any defaults, frauds, or non-compliance with statutory provisions, including the handling of related party transactions and internal audit systems. Additionally, auditors must evaluate the company's financial health and ability to meet liabilities.
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