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<h1>Auditor's report requirements: mandatory disclosure of specified asset, inventory, loan, control, statutory dues, and fraud matters.</h1> The Order requires that the auditor's report include statements on specified operational and compliance matters: maintenance and verification of fixed assets and inventory, loans to parties in the section 189 register (including recovery of overdue amounts), adequacy of internal controls, compliance with deposit provisions and related directives, maintenance of prescribed cost records, regularity of undisputed statutory dues and details of disputed amounts, accumulated losses and cash losses, defaults to financial institutions, guarantees prejudicial to the company, application of term loans, and any frauds noticed. Reasons must be stated for any unfavourable, qualified or non-expressive answers.