CORAA handles the high-ପରିମାଣ mechanical ପ୍ରକ୍ରିୟା in listed company ଅଡିଟ୍, CARO 2020 data extraction, Ind AS testing, SEBI LODR ଅନୁପାଳନ checks, so your team focuses on professional judgement.
আরো নিয়ন্ত্রণ, উচ্চতর ডকুমেন্টেশন than private company ଅଡିଟ୍.
Listed company ଅଡିଟ୍ carry more regulatory obligations, higher documentation standards, and greater ସ୍କ୍ରୁଟିନି, and every ୱାର୍କିଂ ପେପର୍ may be read by NFRA.
ধারা আচ্ছাদন
CARO 2020 ରିପୋର୍ଟିଂ
CARO 2020 requires detailed ରିପୋର୍ଟିଂ across 22 clauses. Many require data extraction and cross-referencing, loans, immovable property, statutory dues, related party ଲେଣଦେଣ, fraud ରିପୋର୍ଟିଂ.
পরিদর্শন-প্রস্তুত
NFRA পরিদর্শন ঝুঁকি
Listed company ଅଡିଟର୍ are subject to NFRA inspection. Documentation must be self-contained, contemporaneous, and traceable. Generic ୱାର୍କିଂ ପେପର୍ ଟେମ୍ପ୍ଲେଟ୍ do not meet the standard.
SEBI LODR
সংশ্লিষ্ট পক্ষ পরীক্ষা
Related party ଲେଣଦେଣ must be approved by the ଅଡିଟ୍ committee before they occur. As ଅଡିଟର୍, you must verify not just disclosure but the procedural ଅନୁପାଳନ, a highly manual exercise.
মানদণ্ড গভীরতা
Ind AS জটিলতা
ତାଲିକାଭୁକ୍ତ କମ୍ପାନୀ apply Ind AS. Revenue recognition (Ind AS 115), leases (Ind AS 116), and financial instruments (Ind AS 109) all require ଅଡିଟ୍ ପ୍ରକ୍ରିୟା significantly more complex than old AS equivalents.
Coraa কীভাবে সমাধান করে
One Tally import. ସବୁ ପ୍ରକ୍ରିୟା একসাথে চলে।
CARO 2020 ডেটা নিষ্কাশন ও সমস্ত 22টি ধারায় ক্রস-রেফারেন্সিং
Ind AS 115 রাজস্ব স্বীকৃতি, কাট-অফ পরীক্ষা ও চুক্তি বিশ্লেষণ
Ind AS 116 lease liability ସମନ୍ୱୟ and ROU asset verification
Ind AS 24 related party ଲେଣଦେଣ identification, 100% ଲେଜର୍ scan
SEBI LODR ଅନୁପାଳନ, ଅଡିଟ୍ committee approval verification
অভ্যন্তরীণ নিয়ন্ত্রণ ডকুমেন্টেশন, স্বয়ংক্রিয় ব্যতিক্রম চিহ্নিতকরণ
