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Sub- Auditig
Ae suaAMLe
ound
b)Obseavalion
) d) Kecalculabton

3 9nau
) d) 9nestgalion
SdExtennal cetimahima

a) a)SA 260
ub) inaunuiujea 2020-21
s b)
G bnovi
C) Sevo yeo
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Subjethive Queshongo

ue sho 1
QFalse wmtten Repre3 entation Conn
b e a8ubsthtuule he audit evidene
wmtena Representatio helps hoa Bae
Cnduct_o audit ewidenceond hu
+he audita
me s ceuld expeckt0 ba Keo4tnodd y
availaale
ittfal As pe CARO 2020 Pasa_31)ld)
ADhen the Qudito A need o epCnt BM.
t h valuatio af Yopety Plant and
Rou pmaatSpecs'h he yalu and
chamqe
han M Jalune
CLegett e t Vaug
eochclaaa at po plamt 9 aupuaeut
amut hos to be 2pecatied
iv) FaL2e Repomting a Binancia staement ia
he Audit Repo-t Disclosiug h
ke
udit_moH O th Repoit co neveA-
be Substi tuue o Rophn a
SA S0.
Commumu catg Key Audit mautters JA
Juat
Juat a Aepreaeatibu cwmd olisc losne
inAudit
V)FalR ban_qranHd
gnot duaahOM CXpsuAA oe.
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piaupal i Oveado A
Cp Sea8ou wo cop eaOM
qcked 0a duaaion (opS
VFal Fe unhuq dvanco
Sudividuaal 9A o the
to
nhtes
eauireg t j
lgusO that M
is Caluulakd o arOullaPue
pe KBL qudelua
Spectal Casidenahonis eauired
o be iea o epoahng a undh
Cred ha t
Puapoe colulchug
drauoo PORN

Vtl True
A
Publuclupad
Limit
eXCeding
and au h Covenmlon
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wnden h laut a (amphnule
Aud'tc Gtueao Sudia CEA
LOOK& wnd n C&A Act 191A
Its Kiatf amd dune CN 9Mtten
Lwd Haot A

iFalse chequeKoceived elaAt

day yea Omd n o t dopoikd
Bamk neRds Jo be
distlosed n H Boola o accunt
to compleea rellvan dkcesan
disclosuLLO o stakeholde o t
inamual Stademnts:_
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L-CA)
Standoad n d i t 220 Quaib (ouna_
aM Audi _o nanttal8tddemont the
Oudith hould obtain infoLmaho-
degd ece Lkoy n ircumLtanc
OeF accephng On_engciq Annet uut

aLcked lou H Audit team berAL

Aaliua-
taing engegmt_sKtuineAo

R)) GmclLpemdesac n dat OuditE

hould nat beoteced b

Jndinidwa Yeai

AARJMAM oaA-
ho pefam e ltQMt aveu emgegRmem
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a-2CD))
ConhraQnt lialolli hefexs to fuuio2
eents uohidh uluCttect Hhg BuLIn
andits ConditgM i he V
Kalante ee Date

S Disclosuao ha to be made CCCYdunq

t AccouMAiug Standosd 2

Auy pemcling gitahon 0peAdivng

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deusinM u atect he Buines
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tw BuAlnLAA
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ne_Ca4es by uekiO Hh audito1 Can
AsCOtun the epoyhiuq lo jecties gt
UNaae sBualneAs nhhy Openahvo
oing opoohi
a C n a l CtuboKeliabiuh T Buve
p m implemetah o9n Sutno) Cotrd
Opelahitns.

(3)ALatTinung&exlent oprocodues B

nas o oe cecked o

( Result ot previau egcqement achVte

To Get Relualble_Stmmah om, e
m Susoly
audit
aAeAated by PYe PYe Viu
2ngeqemamE teoum

(EOH eti Knaoledge KnDwledq.

reqardinq
othu emh Opahnq in
LanR BuAlnLA ne
o ndnnatand.
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Braunches BuAnoAA \e all o
o be Ldt had o be Oudiled
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locaed t
uiH
Countn Lnu Owd
BYancaes lpcoled utside udio ho
aso do be uditf d_
o Branchauduto a horeiqn lDtahoa
OACCME_ Braunch_COn be CLudi ed
bu_ udito Qppouted by fue hrna
OX b aceouAtat an
0HaRA aualineal PRAAbM isalbte
be a audutm_as pOA Ha au
CntA-
branca Audilo has to rept
o h mggmut Ra leadend
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LOpay audito.
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CARO 2020 depnes mayp eC o be

ePMh t
checked and eihed_10
LA0Miclhn &ue a a mda'

Invenho
OnQHAL wemh 09 Kept_at
he pcubla COR m
u0aetoes Hae Jnventmy he
POgsessiby DEBruner BuilnoA
uuth a turdpoT
Physua_ hvenhn - &ulelb e walad

KUnokA acDts
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whemei Copltal ed dy tn
DpAahoM 0 day dou a
CaL Physualu Aalalble be
uatdfo woung oupital ha to
be
matcnedwih tne Kuoky a
data
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-uCc
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WAl 04_ Lupul .
Susttm J taKM doproOAA
Cnd dwisiom O0AaiAm-
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Automated wixonmevd,

To UdiaAtnd h mdtanding
th upanyOctownakd PwwlytaAARMt
tolLnug po hauld be tudnoc

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nheu Packoged
(4 Locatom T ITystea
wenrco utm_
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foY Qny Audiln Uoho t i g ntake

to pOSse&R& oataimQualine2

The Qualines Audiii aaRC Usg

de.

Auduitm 2heuld hae AtundKndAledqe

ACLubng,AudinigTafahou
L c.

Audit huld also Knau tue nahsa

clieut Buunesa
Auditr hauld IMalntauA fhowndutia-
Yeqardung
md audit Cind
Q e _ altu hai

(y CleaR_appyoac and Cemmon sen JU

also a baicquali KoAlemwwat
fo CM Audtm

Commuai cahou Skiua Auduto. ha

be gtoa a an fudit 20 hat
Me LOUM ge More_Cendomce M
yes o magementCUnd those chasqed
venoncl
 Dote
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GAuditoa ast ay to hameudopondent

Lpnrebud allo haA do lonk
ndepOndt
stakondg

Q-y CA)
n udit the soisfachin_o Audita
Aa0sdwg utuna imu sustem_
o nhiy yey impntunt

A Quauhed opinubm can be paAsed

Menanao dt maten Ju makualu
alsstaUed but i JuDeAUOive

A Qualihedl Oplum Om be paa&Rd

Suftfiuent Audif uiclonco COnt be
Oblain and maeia nOt_peANIOLLLVe_

ADisclcumeA pinubmM j veM

t ufhuet_Audt ewidenco_
Rs nat_loeen able DObtain but
matal

AdveNAR Opiuom Avn wAdin

Sihuanovm whe t tdudito
A nd mateua J nanua
misstauted mdhat u DRAVCLAAv
0und makaa) in Aatwe