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of <h1>Auditors Must Include Specific Matters in Reports for Companies per The Companies (Auditor's Report) Order, 2015.</h1> The Companies (Auditor's Report) Order, 2015, issued by the Ministry of Corporate Affairs, mandates auditors to include specific matters in their reports for companies, excluding certain entities like banking and insurance companies, small companies, and others. Effective from its publication date, the order requires auditors to verify the maintenance and physical verification of fixed assets and inventory, assess internal controls, compliance with statutory dues, and report any discrepancies or defaults. It also outlines the need to address any unfavorable or qualified responses, including reasons for such opinions, and requires auditors to report on any frauds noticed during the financial year.
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