Auditor reporting obligations require stating reasons for unfavourable or qualified answers and for inability to express opinion. Auditor reporting under the Companies (Auditor's Report) Order requires that any unfavourable or qualified answer to a specified question must be accompanied by the basis for that answer; if the auditor is unable to express an opinion on a specified matter, the report must indicate that inability and explain the reasons preventing formation of an opinion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auditor reporting obligations require stating reasons for unfavourable or qualified answers and for inability to express opinion.
Auditor reporting under the Companies (Auditor's Report) Order requires that any unfavourable or qualified answer to a specified question must be accompanied by the basis for that answer; if the auditor is unable to express an opinion on a specified matter, the report must indicate that inability and explain the reasons preventing formation of an opinion.
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