As an Auditor how will you report fraud?

Reporting of fraud by an Auditor: ❖ Reporting to CG: As per Section 143 of Companies Act, 2013 if auditor has reason to believe that offence of fraud involves an amount Rs 1 Cr or more by Companies employee, it is to be reported to the CG. ❖ Reporting to Audit Committee: In case of…...