https://www.taxtmi.com/article/detailed?id=228 Tax audit reports must present verified facts and figures with full audited accounts annexed; mere submission of Form 3CD without auditors' report and audited financial statements is incomplete and liable to rejection. Auditors must avoid qualifying statements that indicate reliance on management and should certify itemised bases for matters like depreciation. Where originals (for example, cheques) are unavailable, assessees should adopt measures such as standing bank instructions to enable certification, and auditors may issue supplementary reports to provide certified details later. en-us Wed, 19 Nov 2008 00:00:00 +0530 Wed, 19 Nov 2008 10:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=228 Tax audit reports must present verified facts and figures with full audited accounts annexed; mere submission of Form 3CD without auditors' report and audited financial statements is incomplete and liable to rejection. Auditors must avoid qualifying statements that indicate reliance on management and should certify itemised bases for matters like depreciation. Where originals (for example, cheques) are unavailable, assessees should adopt measures such as standing bank instructions to enable certification, and auditors may issue supplementary reports to provide certified details later. Articles Income Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=228