CORAA handles the high-volume mechanical प्रक्रियाएँ in सूचीबद्ध कंपनी ऑडिट, CARO 2020 डेटा extraction, Ind AS testing, SEBI LODR अनुपालन checks, so your टीम focuses on professional judgement.
अधिक regulation, higher documentation than private कंपनी ऑडिट.
सूचीबद्ध कंपनी ऑडिट carry अधिक नियामक obligations, higher documentation मानक, and greater जाँच, and every वर्किंग पेपर may be पढ़ें by NFRA.
Clause coverage
CARO 2020 रिपोर्टिंग
CARO 2020 requires detailed रिपोर्टिंग across 22 clauses. Many require डेटा extraction and cross-referencing, loans, immovable property, statutory dues, related party transactions, fraud रिपोर्टिंग.
Inspection-ready
NFRA inspection जोखिम
सूचीबद्ध कंपनी ऑडिटर are subject to NFRA inspection. Documentation must be self-contained, contemporaneous, and traceable. Generic वर्किंग पेपर टेम्पलेट्स do not meet the मानक.
SEBI LODR
Related party testing
Related party transactions must be approved by the ऑडिट committee before they occur. As ऑडिटर, you must verify not just disclosure but the procedural अनुपालन, a highly manual exercise.
मानक depth
Ind AS complexity
सूचीबद्ध companies apply Ind AS. Revenue recognition (Ind AS 115), leases (Ind AS 116), and वित्तीय instruments (Ind AS 109) सभी require ऑडिट प्रक्रियाएँ significantly अधिक complex than old AS equivalents.
How Coraa addresses them
One Tally import. सभी प्रक्रियाएँ run simultaneously.
CARO 2020 डेटा extraction and cross-referencing across सभी 22 clauses
Ind AS 115 revenue recognition, cut-off testing and contract analysis
Ind AS 116 lease liability मिलान and ROU asset verification
Ind AS 24 related party transaction identification, 100% लेजर scan
SEBI LODR अनुपालन, ऑडिट committee अनुमोदन verification
