CORAA handles the high-volume mechanical ಕಾರ್ಯವಿಧಾನಗಳು in listed company ಆಡಿಟ್ಗಳು, CARO 2020 data extraction, Ind AS testing, SEBI LODR ಅನುಸರಣೆ checks, so your team focuses on professional judgement.
ಇನ್ನಷ್ಟು regulation, higher documentation than private company ಆಡಿಟ್ಗಳು.
Listed company ಆಡಿಟ್ಗಳು carry more ನಿಯಂತ್ರಕ obligations, higher documentation standards, and greater ಪರಿಶೀಲನೆ, and every ವರ್ಕಿಂಗ್ ಪೇಪರ್ may be read by NFRA.
Clause coverage
CARO 2020 ವರದಿ ಮಾಡುವಿಕೆ
CARO 2020 requires detailed ವರದಿ ಮಾಡುವಿಕೆ across 22 clauses. Many require data extraction and cross-referencing, loans, immovable property, statutory dues, related party transactions, fraud ವರದಿ ಮಾಡುವಿಕೆ.
Inspection-ready
NFRA inspection ಅಪಾಯ
Listed company ಆಡಿಟರ್ಗಳು are subject to NFRA inspection. Documentation must be self-contained, contemporaneous, and traceable. Generic ವರ್ಕಿಂಗ್ ಪೇಪರ್ ಟೆಂಪ್ಲೇಟ್ಗಳು do not meet the standard.
SEBI LODR
Related party testing
Related party transactions must be approved by the ಆಡಿಟ್ committee before they occur. As ಆಡಿಟರ್, you must verify not just disclosure but the procedural ಅನುಸರಣೆ, a highly manual exercise.
Standards depth
Ind AS complexity
ಲಿಸ್ಟೆಡ್ ಕಂಪನಿಗಳು apply Ind AS. Revenue recognition (Ind AS 115), leases (Ind AS 116), and financial instruments (Ind AS 109) all require ಆಡಿಟ್ ಕಾರ್ಯವಿಧಾನಗಳು significantly more complex than old AS equivalents.
Coraa ಅವುಗಳನ್ನು ಹೇಗೆ ಪರಿಹರಿಸುತ್ತದೆ
One Tally ಆಮದು. ಎಲ್ಲಾ ಕಾರ್ಯವಿಧಾನಗಳು run simultaneously.
CARO 2020 data extraction and cross-referencing across all 22 clauses
Ind AS 115 ಆದಾಯ ಗುರುತಿಸುವಿಕೆ, cut-off testing and contract analysis
Ind AS 116 lease liability ಸಮನ್ವಯ ಮತ್ತು ROU asset verification
Ind AS 24 related party transaction identification, 100% ಲೆಡ್ಜರ್ scan
SEBI LODR ಅನುಸರಣೆ, ಆಡಿಟ್ committee approval verification
