CORAA handles the high-volume mechanical procedures in listed కంపెనీ ఆడిట్s, CARO 2020 data extraction, Ind AS testing, SEBI LODR కంప్లయన్స్ checks, so your team focuses on professional judgement.
More regulation, higher documentation than private కంపెనీ ఆడిట్s.
Listed కంపెనీ ఆడిట్s carry more regulatory obligations, higher documentation standards, and greater scrutiny, and every వర్కింగ్ పేపర్ 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 కంపెనీ ఆడిటర్లు are subject to NFRA inspection. Documentation must be self-contained, contemporaneous, and traceable. Generic వర్కింగ్ పేపర్ templates do not meet the standard.
SEBI LODR
Related party testing
Related party transactions must be approved by the ఆడిట్ కమిటీ before they occur. As ఆడిటర్, you must verify not just disclosure but the procedural కంప్లయన్స్, a highly manual exercise.
Standards depth
Ind AS complexity
Listed కంపెనీలు apply Ind AS. Revenue recognition (Ind AS 115), leases (Ind AS 116), and financial instruments (Ind AS 109) all require ఆడిట్ ప్రక్రియలు significantly more complex than old AS equivalents.
How Coraa చిరునామాes them
One Tally import. అన్నీ 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 సరిపోలిక and ROU asset verification
Ind AS 24 related party transaction identification, 100% లెడ్జర్ scan
SEBI LODR కంప్లయన్స్, ఆడిట్ కమిటీ approval verification
