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    <description>The draft order prescribes expanded auditor reporting requirements for companies under the Companies Act, 2013, excluding specified company categories and consolidated reports, and requires auditors to include discrete statements on asset verification, inventory, title deeds, loans, investments, guarantees, deposit compliance, cost records, statutory dues and disputes, defaults on borrowings, application of raised funds, fraud reporting, managerial remuneration compliance, related party and non-cash director transactions, preferential allotments and Nidhi company requirements.</description>
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