CORAA handles the high-volume mechanical procedures in listed நிறுவனம் audits, CARO 2020 data extraction, Ind AS testing, SEBI LODR compliance checks, so your குழு focuses on professional judgement.
More regulation, higher ஆவணப்படுத்தல் than private நிறுவனம் audits.
Listed நிறுவனம் audits carry more ஒழுங்குமுறை obligations, higher ஆவணப்படுத்தல் standards, and greater scrutiny, and every பணிக்காகிதம் may be read by NFRA.
Clause coverage
CARO 2020 reporting
CARO 2020 requires detailed reporting across 22 clauses. Many require data extraction and cross-referencing, loans, immovable property, statutory dues, related party transactions, fraud reporting.
Inspection-ready
NFRA inspection risk
Listed நிறுவனம் கணக்காய்வாளர்கள் are subject to NFRA inspection. ஆவணப்படுத்தல் must be self-contained, contemporaneous, and traceable. Generic பணிக்காகிதம் templates do not meet the standard.
SEBI LODR
Related party testing
Related party transactions must be approved by the audit committee before they occur. As கணக்காய்வாளர், you must சரிபார் not just disclosure but the procedural compliance, a highly manual exercise.
Standards depth
Ind AS complexity
Listed நிறுவனங்கள் apply Ind AS. Revenue recognition (Ind AS 115), leases (Ind AS 116), and financial instruments (Ind AS 109) all require audit procedures significantly more complex than old AS equivalents.
Coraa எப்படி அவற்றை அணுகுகிறது
One Tally import. All procedures 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 ஒத்திசைவு and ROU asset சரிபார்ப்பு
Ind AS 24 related party transaction identification, 100% ledger scan
SEBI LODR compliance, audit committee approval சரிபார்ப்பு
