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Auditor’s Report on Financial Statements of a Non-Corporate Entity

Description

This document provides illustrative formats of auditors’ reports specifically customised for non-corporate entities in India (such as partnerships, sole proprietorships, or other unincorporated bodies). These reports are modelled by the Standards on Auditing (SAs) and ethical guidelines issued by the Institute of Chartered Accountants of India (ICAI).

The document contains:

• Two main illustrations of an independent auditor's reports:

  • One based on a fair presentation framework

  • Another based on a general-purpose compliance framework

It assumes various audit conditions such as a clean (unmodified) opinion, no group audit, and no material uncertainty about going concern.