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Checklist on Schedule – III
As per Companies Act, 2013 the Financial Statement will be made as per Schedule-III, which were to be made as per Schedule-II, hence some of the things that are required to be considered while drafting the Financials of a Company.
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While doing audit of any company, it is necessary to review some of those elements which are oblige towards Statutory Compliance i.e. Accounting Standards and Standard of Auditing. Hence, while drafting an audit report these basic things are required to traced out.
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