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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Cost Auditors: Note Management Info for Previous Year Figures Instead of Disclaiming Responsibility per Department Circular.</h1> The circular from the Department of Company Affairs addresses the issue of cost auditors qualifying previous year figures in the Cost Audit Report due to lack of audit. It suggests that instead of disclaiming responsibility, cost auditors should include a note stating that the previous year's figures are based on information provided by the management, supported by a certificate from them. This approach ensures clarity and accountability in reporting previous year data in cost audits, even when those figures have not undergone statutory examination.
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