per the financial statements. Consolidated FS Every report report Not applicable Companies Act, made by the made by the to Consolidated 2013 required to auditor under auditor under FS every company section 143. section 143. to prepare Provided the consolidated FS Order shall not if they have one apply to the or subsidiary auditor’s report or/and on consolidated associates FS Matter to be Included Fixed Assets i(a) whether i(a) Whether the No Change ------ the company is company is maintaining maintaining proper records proper records showing full showing full particulars, particulars, including including quantitative quantitative details and details and situation of situation of assets; assets; i(b) whether i(b) Whether No Change ------ these fixed these fixed assets have assets have been been physically physically verified by the verified by the management at management reasonable at reasonable intervals; intervals; whether any whether any material material discrepancies discrepancies were noticed on were noticed such verification on such and if so, verification whether the and if so, same have been whether the properly dealt same have with in the been books of properly account; with in the books of account;
per the financial statements. Consolidated FS Every report made by the auditor under section 143. report made by the auditor under section 143. Provided the Order shall not apply to the auditor’s report on consolidated FS Not applicable to Consolidated FS Companies Act, 2013 required to every company to prepare consolidated FS if they have one or subsidiary or/and associates Matter to be Included Fixed Assets i(a) whether the company is maintaining proper records showing full particulars, including quantitative details and situation of assets; i(a) Whether the company is maintaining proper records showing full particulars, including quantitative details and situation of assets; No Change ------ i(b) whether these fixed assets have been physically verified by the management at reasonable intervals; whether any material discrepancies were noticed on such verification and if so, whether the same have been properly with in the books of account; i(b) Whether these fixed assets have been physically verified by the management at reasonable intervals; whether any material discrepancies were noticed on such verification and if so, whether the same have been properly dealt with in the books of account; No Change ------
CARO-2016.docx