: (1) The auditor shall verify the company's balance sheet, profit and loss account and cash flow statement based on the accounts, books and accounts audited by him and address the shareholders or the appointing authority and give his report to the company.
(2) The auditor's report shall be in accordance with the prevailing law or the audit standard determined by the authorized body, and in such report, the matters to be disclosed in accordance with this Act shall be mentioned as required.
(3) In addition to other things, the following things should also be disclosed in the audit report according to sub-section (2):-
(a) Whether or not information and clarifications necessary to complete the audit are available,
(b) Whether or not the company has kept accounts in accordance with this Act so as to clarify the true status of its business,
(c) Whether the balance sheet, profit and loss account and cash flow statement received are prepared in accordance with the accounting standards determined in accordance with the prevailing law and whether such statements are consistent with the accounts maintained by the company or not,
(d) Based on the explanations and information provided in the course of the audit, whether the balance sheet presented with the auditor's opinion properly portrays the company's financial condition and the profit and loss account and cash flow statement for the year ended on the same date, respectively, or not,
(e) if the board of directors or representative or any employee has acted against the law or embezzled the property of the company or caused or caused loss to the company,
(f) has or has not committed any accounting fraud in the company,
(g) If there are any suggestions, such suggestions.