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.
More regulation, higher documentation 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.
Clause coverage
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.
Inspection-ready
NFRA inspection risk
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
Related party testing
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.
Standards depth
Ind AS complexity
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.
How Coraa addresses them
One Tally import. ସବୁ ପ୍ରକ୍ରିୟା run simultaneously.
CARO 2020 data extraction and cross-referencing across all 22 clauses
Ind AS 115 revenue recognition, cut-off testing and contract analysis
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
