https://www.taxtmi.com/circulars?id=9661 Cost auditors reporting previous-year figures in the Cost Audit Report should include a certificate note stating that such figures are based on information furnished by management and that the auditor has obtained a management certificate corroborating those figures, rather than simply qualifying or disclaiming responsibility for unaudited prior-year data. en-us Tue, 09 Jan 1990 00:00:00 +0530 Wed, 08 Jun 2011 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9661 Cost auditors reporting previous-year figures in the Cost Audit Report should include a certificate note stating that such figures are based on information furnished by management and that the auditor has obtained a management certificate corroborating those figures, rather than simply qualifying or disclaiming responsibility for unaudited prior-year data. Circulars Companies Law Tue, 09 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9661