Page 248 - CA Inter Audit PARAM

CA Ravi Taori
the current period’s financial statements, CA. N, the auditor of NG Limited shall state in an Other Matter
paragraph:
(a) That the financial statements of the prior period were audited by a predecessor auditor;

(b) The type of opinion expressed by the predecessor auditor and, if the opinion was modified, the
reasons therefor; and

(c) The date of that report, unless the predecessor auditor’s report on the prior period’s financial
statements is revised with the financial statements.

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