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所在平台: Udemy |
课程主页: https://www.udemy.com/course/caro2020/
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课程名称：CARO 2020 - 条款逐条分析 课程概述：印度公司事务部（MCA）于2020年2月25日发布了公司法（审计报告）命令2020（CARO 2020），并宣布了公司法定审计的新格式。该命令取代了2016年公司法（审计报告）命令。CARO 2020适用于2021年4月1日之后开始的所有法定审计，涉及2020-21财年。该课程包括对CARO 2020各条款的逐条分析，内容涵盖： - CARO的适用性及豁免条款 - CARO 2020相比于CARO 2016的主要变化 - 各条款详细分析 - 每节课都包括条款理解、审计流程及报告 - CARO和主要审计报告格式的Word模板 - 通过多项选择题(MCQs)进行的自我评估测试 - 实践问题解答的问答环节 - 随时随地的终身访问权限 - 完成课程后颁发证书 此外，课程还帮助学员了解新条款的含义及审计员的责任，包括但不限于贷款的“永续化”、公司偿还财务负债的能力、流动资金贷款的提交验证、企业社会责任中未支出金额的转移、内部审计系统和审计报告、故意违约者、虚假财产及贷款用途的合规性等方面。课程还讲解了合并财务报表审计员的资质或不利意见的详细情况、未披露收入的核算、审计人对欺诈的报告 (ADT-4) 以及相关方交易的法律合规性等内容。 通过本课程，学员将全面了解CARO 2020的条款及其对审计流程的影响。
The Ministry of Corporate Affairs (MCA) has announced a new format of statutory audits of companies. The MCA has notified Companies (Auditor's Report) Order, 2020 on 25 February 2020 (CARO 2020). The order (CARO 2020) replaces the earlier order under Companies (Auditor's Report) Order, 2016.CARO 2020 is applicable for all statutory audits commencing on or after 1 April 2021 corresponding to the financial year 2020-21.A course on Clause by Clause Analysis of CARO 2020 (applicable from F.Y. 2021-22) covers:- Applicability and Exemption from CARO- Major changes in CARO 2020 compared to CARO 2016- Clause wise Analysis- Each lecture includes understanding of clause, audit process and reporting- Word template of CARO and Main Auditor Report format- Self Assessment Test in the form of Multiple Choice Questions (MCQs) to test as you learn- Solutions to your practical Questions by way of Q & A- Anytime Anywhere Lifetime Access- Certificate on Course Completion - Understanding, implications and auditor responsibility for New Clauses like evergreening of loans, capacity of company to pay financial liablities, verification of submissions in case of working capital loanCorporate social responsibility - transfer of unspent amountInternal audit system and Internal Audit ReportWilful defaulterBenami propertiesUse of short term loan for long term purposeRevaluation of Property, plant & equipments and Intangible assetsDeemed DepositResignation of Statutory auditorWhistle blower complaint considered by auditorAuditor of Consolidated Financial Statements - Details of qualification or adverse remarks by component auditorsAccounting of surrender of Undisclosed IncomeFraud reporting by auditor: ADT-4Related party transactions in compliance with Lawsfund taken for meeting obligation of or on pledge of securities held in, Subsidiaries, Associates or Joint ventures
