CA Rajat K Acharjee
In view of the publication of Companies (Auditor’s Report) Order, 2015 dt. 10.04.2015 which is applicable to every report made by the auditor under section 143 of the Companies Act, on the accounts of every company examined by him for the financial year commencing on or after 1st April, 2014.
A comparative analysis have been made of these Orders in last 3 decades since its inception in September 1988. It shows the additions , deletions , alterations and retentions of the original clauses.
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