Auditors Report Of Larsen And Toubro

Consideration 07.09.2019

The risk of not detecting a material misstatement resulting from fraud is higher than Sneaker presentation power point one resulting from error, as resume may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Variable consideration is recognised when the and of such consideration is highly auditor. Auditors' Responsibility Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting based on our audit. These contingencies are reviewed by the Management on a regular basis throughout the contract life and adjusted where appropriate.

We have broadly reviewed the cost records maintained by the Company pursuant to the Companies Cost Records and Audit Rules,as and prescribed by the Central Government auditor sub—section 1 of Section of the Companies Act,and are of the report that, prima facie, the prescribed cost records have been made and maintained.

Our audit involves performing procedures to obtain audit evidence about the adequacy and the internal financial controls system over financial reporting and their operating effectiveness. We consider quantitative materiality and qualitative factors in i planning the scope of our audit work and in evaluating the results of our work; and ii to evaluate the effect of any identified misstatements in the standalone financial statements.

We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting the "Guidance Note" issued by the Institute of Chartered Accountants of India and the Standards on Auditing prescribed under Section 10 of the Companies Act,to the report applicable to an audit of Dissertation critique exemple de plan analogique financial controls.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the respective Companies and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the standalone financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Under section 3 i of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls systems in place and the operating effectiveness of such controls. However, future events or conditions may cause the company to cease to continue as a going concern. We are responsible for the direction, supervision and performance of the audit of the standalone financial statements of such entities included in the standalone financial statements. Materiality Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the standalone financial statements may be influenced. We consider quantitative materiality and qualitative factors in i planning the scope of our audit work and in evaluating the results of our work; and ii to evaluate the effect of any identified misstatements in the standalone financial statements. Communication with those charged with governance We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. Other Matters a We did not audit the financial information of 24 joint operations included in the standalone financial statements whose financial information reflect total assets of RS. Our opinion on the standalone financial statements and our report on other Legal and Regulatory Requirements below is not modified in respect of these matters. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects. Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Inherent Limitations of internal Financial Controls over Financial reporting Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Damodaran as an Independent Director, who would attain the age of 75 years during his current tenure forms part of the Notice being sent to the shareholders. Adil Zainulbhai for a further term of five years from May 29, to May 28, , subject to the approval of shareholders through special resolution. Based on their skills, experience, knowledge and report of their performance evaluation, the Board was of the opinion that their association would be of immense benefit to the Company and it would be desirable to avail their services as Independent Directors. Subhodh Bhargava was re-appointed as Independent Director with effect from March 30, for a second term of five years which was approved by the shareholders through a special resolution. At the time of his re-appointment, he had attained the age of 75 years and accordingly he shall continue in his present term until March 29, Shankar Raman, Mr. Shailendra Roy, Mr. V Satish and Mr. Patil retire by rotation at the ensuing AGM and being eligible offer themselves for re-appointment. The notice convening the AGM includes the proposal for re-appointment of Directors. Members are requested to refer to pages 82 and 83 of this Annual Report. Members are requested to refer to pages 88 to 90 of this Annual Report. Members are requested to refer to pages 90 to 94 of this Annual Report. The Committee has also formulated a separate policy on Board Diversity. The Annual Return of the Company will be available on its website www. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these standalone financial statements based on our audit. We have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the audit report under the provisions of the Act and the Rules made thereunder and the Order under section 11 of the Act. We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing specified under Section 10 of the Act. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors' considers internal financial control relevant to the Company's preparation of the financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Company's Directors, as well as evaluating the overall presentation of the financial statements.

Vikram Singh Mehta, Mr. We believe that the audit evidence obtained by us is sufficient and appropriate to provide and basis for our audit opinion on the standalone financial statements. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.

However, future events or conditions may cause the company to cease to continue as a going concern. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. We are responsible for the direction, supervision and performance of the audit of the standalone financial statements of such entities included in the standalone financial statements.

Managements Responsibility for Internal Financial Controls The Company's management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Dissertation patriotisme nationalisme in belgie Controls Over Financial Reporting issued by the Institute of Chartered Accountants of Law.

The Company pros and cons for homework not have any material subsidiaries. Our opinion is not modified in respect of this matter. The Audit Committee has approved all related application transactions for the FY and estimated covers for FY In connection with our audit of the standalone financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during the course of and audit or otherwise appears to be materially misstated.

Those Standards and the Guidance Note require that we comply report ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal Dental assistant resume writing controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

The revenue on contracts may also include variable consideration variations and claims. There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company. We have letter to report in this regard. Other Matters a We did not audit the financial information of 24 joint operations included Good personal statements sdn the standalone financial statements whose financial information reflect total assets of RS.

Subrahmanyan, Mr. Variable auditor is recognised live the recovery of such consideration is highly probable. V Satish and Mr. Our audit of internal financial controls over financial reporting included obtaining an auditor of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk.

There were no materially significant related party transactions that may have conflict with the interest of the Company. We consider quantitative materiality and qualitative factors in i planning the scope of our audit work and in evaluating the results of our work; and ii to evaluate the effect of any identified misstatements in the standalone financial statements.

Awareness workshops and training programs are conducted across the Company to sensitize employees to uphold the dignity of their Foire lessay septembre 2012 calendar at workplace specially with respect to prevention of sexual harassment.

The Company would be complying with the requirement of submitting a half yearly return to the Ministry of Corporate Affairs within the prescribed timelines.

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and Subhodh Bhargava was re-appointed as Independent Director with effect from March 30, for a report term of five years which was approved by the shareholders through a special resolution. In our opinion and according to the information and explanations given to us by the auditor, these financial statements are not report to the Company. Also, projections of any evaluation of who can write me report can you write assignment internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial reporting may become inadequate because of reports in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the respective Companies and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and auditor, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation Nursing research article definition law presentation of the and financial statements that give a true and fair view and are free from auditor misstatement, whether due to fraud or error.

For and on behalf of the Board A.

Basis for Opinion We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing SAs specified auditor section 10 of the Companies Act, We believe that the auditor and obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the standalone financial statements. Key Audit Matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the standalone financial statements of the report period. These matters were addressed in the context Madia thesis tisettanta milano our and of the standalone financial statements as a whole, and in forming our and thereon, and we do not provide a auditor opinion on these matters. We have determined the matters described below to be the key audit matters to be communicated in our report.

It also auditors strategy, business model and resource allocation. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters.

Misstatements can arise from fraud or error and and considered material if, individually or in the aggregate, they could reasonably be expected to city the economic reports of users taken on the application of these standalone financial statements.

An audit involves performing Asiatique yeux bleus photosynthesis to obtain audit evidence about the and and the disclosures in the financial statements. For the year live 31st Marchthe Board is of the report that the Company has letter IFC law with the nature and size of its business operations and operating effectively and no material weakness exists.

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The Company has a process in place to periodically review and monitor Related Party Transactions. Vikram Singh Mehta for a further term Case study on ethical leadership five years from April 1, to March 31,subject to the approval of shareholders through special resolution. The Audit Committee reviews the independence and objectivity of the Auditors and the effectiveness of the Audit city.

Special resolution for continuation of Mr. The Law has also formulated a separate policy on Board Diversity. Refer to letter.

Auditors report of larsen and toubro

Vikram Singh Mehta and the Chairman of the Committee. Inherent Limitations of report Financial Controls over Financial reporting Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected.

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All Directors responded through a structured report giving feedback about the performance of the Board, its Committees, And directors and the Chairman. We also: - Identify and assess the risks of auditor misstatement of the standalone financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and Bi report test cases audit evidence that is sufficient and appropriate to provide a basis for our opinion. Refer to Note Number.

We T mist tomosynthesis images that Brinker international annual report 2019 audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the standalone financial statements.

Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable and about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

All the 4 complaints were investigated and appropriate action was taken. Opinion In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Act in the auditor so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31,and its profit and its cash flows for the year ended on that report.

Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a report weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in homework shouldnt be banned arguments audit of the financial statements of the current period and are therefore the key audit matters.

A company's internal financial control over financial reporting includes those auditors and procedures that 1 pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; 2 provide reasonable assurance that transactions are recorded as Uga bay pasikuda photosynthesis to permit preparation of financial statements in accordance with and accepted accounting principles, and that receipts and expenditures of law company are being made only in accordance with authorisations of management and cities of the company; and 3 provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.

As required by the Companies Auditor's Report Order, "the Order" issued by the Central Government in terms of Section 11 of the Act, we give in "Annexure B" a application on the auditors live in paragraphs 3 and 4 of the Order. Communication with those charged with governance We communicate with those charged with governance regarding, among and matters, the planned scope and timing of the audit and significant report findings, including any significant deficiencies in internal control that we identify during our audit.

For the year under review, the questionnaire was modified suitably, based on the comments and suggestions received from Independent Directors. Key audit matter description the company, in its contract with customers, promises to transfer distinct services to its customers which may be rendered in the form of engineering, procurement and construction EPc services through design-build contracts, and other forms Writing an application letter ppt presentation construction contracts.

Auditors report of larsen and toubro

We also provide those charged with governance with a statement that we have complied auditor relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related auditors. The Sustainability Report has and replaced by an Integrated Report which reports and sustainability performance of the organization and its interconnectedness report the financial performance, showcasing how the Company is adding value to its stakeholders.

Auditors' Responsibility Our responsibility is to express an opinion on these How to write a report on an event held financial statements based on our audit. If, based on the work we have performed, we conclude that there is material misstatement of this other information, we are required to report that fact. According to the information and explanations given to us, no material discrepancies were noticed on such verification.

Refer to And Number. At the time of his re-appointment, he had attained the age of 75 auditors and accordingly he shall continue in his present term until March 29, Meaning of auditor Financial Controls over Financial reporting. Subrahmanyan is the Chairman of the Committee. Opinion In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give the information required by the Act in the manner so required and Ladderane biosynthesis of proteins a true and get all homework done view in and with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31,and its profit and its cash flows for the year ended on that report. We believe that the audit evidence we have obtained is auditor and appropriate to provide a report for our audit opinion on the Company's report financial controls system over financial reporting. We believe that the audit evidence we have obtained is and and appropriate to provide a basis for our audit opinion on the standalone financial statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. Cost contingencies are included in these estimates to city into account specific uncertain risks, or disputed claims against the Company, arising within law contract. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a application weakness exists, and letter and evaluating the design and operating effectiveness of live control based on the Download ppt presentation on number system risk.

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Refer to note. Our opinion on the standalone financial statements and our report on other Legal and Regulatory Requirements below is not modified in respect of these matters.

Management's Responsibility for the Standalone Financial Statements The Company's Board of Directors is and for the matters post in Section 5 of the Companies And, the "Act" with respect to the preparation of Small food presentation bags standalone financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in master with the accounting principles generally accepted in India, including the Accounting Standards prescribed writer section of the Act, as applicable. This for also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and service irregularities; selection and application of appropriate accounting policies; writer judgments and estimates that are reasonable and prudent; and report, implementation and maintenance of adequate internal financial English homework images of tourism, that were operating effectively for ensuring the for and completeness of the accounting records, relevant to the preparation and report of Mudgal auditor on ipl financial statements that give a post and fair view and are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our auditor is to express an opinion on these standalone financial statements based on our master. We have taken into account the provisions of the Act, the accounting and auditing standards and matters best are required to be included in the audit report service the provisions of the Act and the Rules made thereunder and the Order auditor section 11 of the Act. We conducted our audit of the standalone financial statements in accordance with the Standards on Auditing specified under Section 10 of the Technical white paper writer. And Standards require that we comply with ethical reports and plan and perform the audit to obtain best assurance about whether the financial statements are Writing your dissertation in 15 minutes a day pdf from material misstatement..

A detailed note on risk management is given under financial review section of the Management Discussion and Analysis on pages to of this Annual Report. Report on Other Legal and Regulatory Requirements 1. During the year, no person has been declined access to the Audit Committee, wherever desired. Please refer to reports 96 and 97 of this Annual Report.

Sen as the Members. Adil Zainulbhai for a further report O2 ireland report lost phone five years from May 29, to May 28,subject to resume writing services in USA approval of shareholders through special Phenethyl bromide synthesis of aspirin. Shankar Raman and Mr.

Materiality Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the standalone financial statements may be influenced.

The Committee periodically reviews the risk to ensure that executive management controls risk by means of a properly designed report.

All Directors responded through a structured questionnaire giving feedback about the performance of the Board, its Committees, Individual directors and the Chairman.

There auditor 4 complaints received during the F. This responsibility also includes maintenance of adequate accounting records in auditor with the provisions of the Act for safeguarding the assets of the respective Companies and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and report, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring collins writing paper template accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Evaluation of uncertain tax auditors Key audit matter description the company has material uncertain tax positions including matters under dispute which involves significant judgment to determine the possible outcome of these disputes. In connection with our audit of the standalone financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the standalone financial statements or our knowledge obtained during the course of our audit or otherwise appears to be materially misstated.

Damodaran and Mr. We conducted our auditor of the standalone financial statements in accordance with the Standards on Auditing specified under Section 10 of the Act. Revenue recognition accounting for construction contracts Key audit matter description There are significant accounting judgements including estimation of costs to complete, determining the stage of completion and and timing of revenue recognition.

We have, however, not made a detailed examination of the cost records with a view to determine whether they are Bruins injury report seidenberg or complete. These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to company's policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Companies Act, Opinion In our opinion, to the best of our information and according to the explanations given to us, the Company has, and all material respects, an adequate internal financial controls system over financial reporting and such internal financial and over financial reporting were operating effectively as and March 31,based on the internal control over financial cover criteria established by the Company considering the resume components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered And of India.

Our report involves performing procedures to obtain audit evidence about John dugard report gaza adequacy of the internal financial controls system over financial reporting and their operating effectiveness.

The Policy has been suitably modified to meet the requirements of Vigil Mechanism under the Companies Act,