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Question ID : 42210

Addendum to Audit Report

In case an opinion para is missed in the Annexure to Audit Report for Internal Financial Control, Can an Addendum be issued subsequently. In case of the continuing audit can it be made good ihile issung the subsequent Audit Report

Posted by CA. SHIRODKAR YESHWANT VINAYAK on Jan 24, 2022

Filed Under AUDIT

Answer ID : 83570

No, if it has not been filed with the authorities then issue a corrected report. If it is filled then issue an addendum or say errata. But in any case it should not wait for the next reporting even in case of a continuous audit.

Posted by CA. JHA SHANKAR KUMAR on Aug 06, 2022