All the listed companies are required to publish their financial results to the Stock Exchanges in the format prescribed under the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended.
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Addresses the following:
Ensures compliance with the Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
Beneficial in:
Control over different aspects of the audit through a set of tailoring questions, which helps in designing the overall audit plan.
Has detailed trail of changes being made to the audit plan after planning signoff.
Has an in-depth pool of audit procedures for each of the financial statement area and the ability to add additional procedures and tailor the existing procedures as the need be.
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