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Scope of Reporting under Section 143(3) and 143(11) of the Companies Act, 2013 and in particular on the Existence, Adequacy and Effectiveness of Internal Financial Controls

EXECUTIVE SUMMARY In conducting an audit of financial statements, the overall objectives of the auditor are: (a) To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to


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