# Bharat’s QUALIFICATIONS & Other Comments in the Auditor’s Report by CA. Kamal Garg

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| About QUALIFICATIONS & Other Comments in the Auditor’s Report |
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| Division 1<br><br>Introduction to Audit Report Principles under SAs<br><br>Chapter 1 Auditing — Nature and Basic Concepts<br><br>Chapter 2  Audit Reports — Stipulations under Standards on Auditing<br><br>Chapter 3 Unique Document Identification Number (UDIN)<br><br>Division 2<br><br>Formats of Engagement and <br><br>Representation Letters, Reports<br><br>Chapter 4 Illustrative Formats on Agreeing the Terms of Audit Engagements<br><br>Chapter 5 Illustrative Format of Representation Letter<br><br>Chapter 6 Specimen of Management Representation Letter on Statutory Audit (including Audit Trail)<br><br>Chapter 7 Illustrative Format on an Engagement Letter for an Agreed upon Procedures Engagement<br><br>Chapter 8 Illustrative Format on Engagement Letter for a Compilation Engagement<br><br>Chapter 9 Illustrative Format on Engagement Letter for a Review of Interim Financial Information<br><br>Chapter 10 Illustrative Format on Engagement Letter for an Engagement to Review Historical Financial Statements<br><br>Chapter 11  Illustrative Format on Independent Auditor’s Reports on Financial Statements<br><br>Chapter 12  Illustrative Format on Practitioner’s Report with an Unmodified Opinion<br><br>Chapter 13 Illustrative Format on Auditor’s Report on Emphasis of Matter Paragraph and Other Matter Paragraphs <br><br>Chapter 14 Illustrative Formats on Auditor’s Reports with Modifications to the Opinion<br><br>Chapter 15 Illustrative Formats of Auditor’s Report with Modified Opinion<br><br>Chapter 16 Illustrative Formats on Auditor’s Report on Corresponding Figures and Comparative Financial Statements<br><br>Chapter 17 Illustrative Formats on Auditor’s Reports Relating to Going Concern<br><br>Chapter 18 Illustrative Formats on Auditor’s Report Relating to Other Information<br><br>Chapter 19 Illustrative Formats on Practitioners’ Compilation Reports<br><br>Chapter 20 Illustrative Formats on Review Reports on Interim Financial Information<br><br>Chapter 21 Illustrative Formats on Practitioners’ Review Reports<br><br>Chapter 22 Illustrative Formats on Special Purpose Financial Statements<br><br>Chapter 23 Illustrative Formats on Summary Financial Statements<br><br>Chapter 24 Illustrative Format on a Report of Factual Findings in Connection with Accounts Receivable<br><br>Chapter 25 Illustrative Formats on a Single Financial Statement and a Specific Element of a Financial Statement<br><br>Chapter 26 Illustrative Format of an Unmodified Report on a Projection<br><br>Chapter 27 Illustrative Formats on Service Organization’s Assertions<br><br>Chapter 28 Illustrative Formats on Modified Service Auditor’s Assurance Reports<br><br>Chapter 29 Illustrative Formats on Service Auditor’s Assurance Reports<br><br>Chapter 30 Information Requests and Other Client Admin Letters – Letter of Weakness and Appendix<br><br>Chapter 31 Confirmation Letter for Struck Off Status to be sent by Company<br><br>Chapter 32 NOC Communication with predecessor<br><br>Chapter 33 Eligibility and Independence confirmation to be appointed (or) continue as auditors<br><br>Division 3<br><br>Revised Formats of Audit Reports<br><br>(including Audit Trail)<br><br>Chapter 34 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020, Cash Flow<br><br>Chapter 35 Revised Format of Audit Report for Private Limited Company with IFC, CARO 2020, Cash Flow<br><br>Chapter 36 Revised Format of Audit Report for Private Limited Company without IFC, but with CARO 2020, Cash Flow<br><br>Chapter 37 Revised Format of Audit Report for Private Limited Company without IFC, CARO 2020 but with Cash Flow<br><br>Division 4<br><br>Illustrative Audit Paras for Qualification, Adverse<br><br>Disclaimer, KAM, EOM, OM Matters<br><br>Chapter 38 Qualified Opinion – Illustrative Reporting Comments<br><br>Chapter 39 Material uncertainty related to Going Concern – Illustrative Reporting Comments<br><br>Chapter 40 Emphasis of Matter Paragraph – Illustrative Reporting Comments<br><br>Chapter 41 Other Matter Paragraph – Illustrative Reporting Comments<br><br>Chapter 42 Key Audit Matters – Illustrative Reporting Comments<br><br>Chapter 43 Disclaimer Opinion – Illustrative Reporting Comments<br><br>Chapter 44 Adverse Opinion – Illustrative Reporting Comments<br><br>Chapter 45 Other Information Paragraph — Illustrative Reporting Comments<br><br>Chapter 46 Internal Controls over Financial Reporting<br><br>Division 5<br><br>Specimen CARO Reporting and Accounting Policie<br><br>Chapter 47 CARO, 2020 — Specimen Report <br><br>Chapter 48 Specimen Significant Accounting Policies<br><br>Chapter 49 Statutory Auditors’ Responsibilities in Relation to Fraud in a Company |

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> Updated: 2026-10-24
