ವರದಿ ಮಾಡುವಿಕೆ

Schedule III, six tabs in one ವರ್ಕಿಂಗ್ ಪೇಪರ್.

Balance Sheet, P&L, ಕ್ಯಾಶ್ ಫ್ಲೋ, Ratios (CARO Rule 11(e)), 32 ಇಲ್ಲtes, and Mapping, all in one ವರ್ಕಿಂಗ್ ಪೇಪರ್. ಚೌಕಟ್ಟು selector switches between Division I (Indian GAAP / AS) and Division II (Ind AS); line item names, disclosure requirements, and ratio computations adapt. Every figure cross-references; change a classification, every dependent figure ನವೀಕರಣಗಳು.

• Six tabs, BS, P&L, ಕ್ಯಾಶ್ ಫ್ಲೋ, Ratios, ಇಲ್ಲtes, Mapping
• Division I (AS) vs Division II (Ind AS), ಟೆಂಪ್ಲೇಟ್‌ಗಳು adapt per ಚೌಕಟ್ಟು
• Three-level drill on every BS line: line → ಲೆಡ್ಜರ್‌ಗಳು → parties → ವೌಚರ್‌ಗಳು
• What-If Simulator, preview a reclassification without saving
• CARO Rule 11(e) 11 ratios with 25% variance flagging

ಖಾತೆಗಳಿಗೆ ಟಿಪ್ಪಣಿಗಳು, 32 disclosures, every year retraced.

Thirty-two ಇಲ್ಲtes auto-draft from ಯುನಿವರ್ಸಲ್ ಆಡಿಟ್ ಲೆಡ್ಜರ್, ಇಲ್ಲte 5 Long-term Borrowings with security and repayment terms, ಇಲ್ಲte 8 Trade Payables with MSME split, ಇಲ್ಲte 11 PPE roll-forward, ಇಲ್ಲte 23 Contingent Liabilities, and twenty-eight more. Each ಇಲ್ಲte carries a CY vs PY ಟಾಗಲ್, version history, and ಲೆಡ್ಜರ್-level breakdown.

• 32 notes auto-drafted from UAL data
• CY vs PY ಟಾಗಲ್ per ಇಲ್ಲte, ಅಕ್ಕಪಕ್ಕ disclosure for both years
• Version history captures every edit with reason
• ಲೆಡ್ಜರ್-level breakdown beneath each ಇಲ್ಲte
• Reviewed / Final state lock, further edits create new version

ಇಲ್ಲte 5 example: 10 long-term borrowing ಲೆಡ್ಜರ್‌ಗಳು identified, secured vs unsecured split, repayment terms placeholder for ಆಡಿಟರ್.

Form 3CD, 44 clauses with ಸಮನ್ವಯ embedded.

Form 3CD composes all 44 clauses for ವಿಭಾಗ 44AB tax ಆಡಿಟ್. TDS ಮತ್ತು TCS ಸಮನ್ವಯಗಳು live as tabs inside this ವರ್ಕಿಂಗ್ ಪೇಪರ್; Clause 34(a) auto-populates from the books-vs-26AS recon, Clause 34A from the books-vs-27EQ recon. Clauses 1-7 pull from MCA21 by CIN.

• 44 clauses with active vs pending status
• Clauses 1-7, entity identity auto-pulled from MCA21
• Clause 21, Sec 40A(3) cash > ₹10K flagged from ವೌಚರ್ patterns
• Clause 26, Sec 43B statutory dues outstanding auto-flagged
• Clauses 34 & 34A, TDS ಮತ್ತು TCS recon embedded as tabs

CARO 2020, 21 clauses, auto vs manual called out.

CARO 2020 requires ವರದಿ ಮಾಡುವಿಕೆ on 21 specific clauses across PPE, inventory, loans, deposits, statutory dues, internal controls, and fraud. CORAA auto-drafts 17 from books and ಲೆಡ್ಜರ್ data. The remaining 4, PPE ಭೌತಿಕ ಪರಿಶೀಲನೆ, inventory verification, deposits ಅನುಸರಣೆ, fraud ವರದಿ ಮಾಡುವಿಕೆ, require ಆಡಿಟರ್ input with documented evidence.

• 21 clauses, paragraph-anchored to ಕಂಪನಿಗಳ ಕಾಯ್ದೆ + CN 2022 GN 2022
• 17 auto-ಪುಸ್ತಕಗಳಿಂದ ಕರಡು ಮಾಡಲಾಗಿದೆ, investments, statutory dues, default, ratios
• 4 manual, PPE verification, inventory, deposits Sec 73-76, fraud Sec 143(12)
• Rule 11(e) variance disclosure auto-pulled from Schedule III Ratios
• Pending vs addressed status per clause

ಆಡಿಟರ್'s ವರದಿ, seven gates before UDIN.

The Independent ಆಡಿಟರ್'s ವರದಿ sign-off is a seven-ಹಂತ gated ಕಾರ್ಯಪ್ರವಾಹ. ಫಲಿತಾಂಶಗಳು classified per SA 450. ಪ್ರಾಮುಖ್ಯತೆ memo confirmed locked per SA 320. Opinion type picked per SA 705. IAR drafted per SA 700 with live preview. CARO 21 clauses addressed. KAM identified per SA 701 for listed entities. Sign-off and UDIN issued only when every blocker clears.

• ಹಂತ 1 ಫಲಿತಾಂಶಗಳು review (SA 450) → ಹಂತ 2 ಪ್ರಾಮುಖ್ಯತೆ confirmation (SA 320)
• ಹಂತ 3 Opinion type (SA 705) → ಹಂತ 4 IAR draft (SA 700) with live preview
• ಹಂತ 5 CARO 2020 → ಹಂತ 6 KAM (SA 701, listed only) → ಹಂತ 7 UDIN sign-off
• Engine recommends Opinion type from ಫಲಿತಾಂಶಗಳು disposition + SA 570 conclusion
• Form 3CA vs Form 3CB selector at ಹಂತ 4

Sign-off completes when seven sign-off gates clear and UDIN issues. ಇಲ್ಲt before.