Audit report obligations under section 80HHA require a certified auditor's true and fair opinion and reasons for qualifications. Form No. 10CC required an auditor to examine the balance sheet and profit and loss account of a small-scale industrial undertaking, confirm agreement with books at head office and branches, obtain all necessary information and explanations, and opine that proper books were kept and returns from unvisited branches were adequate. The auditor must state that the accounts give a true and fair view of the undertaking's affairs and results, sign with place and date, be an eligible auditor, and give reasons for any negative or qualified answers.