# SA 700 — Independent Auditor's Report (Outline)

**Entity:** _______________________  **FY:** __________

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## Opinion

We have audited the accompanying financial statements of **[Company Name]** ("the Company"), which comprise the balance sheet as at **[date]**, the statement of profit and loss, **[statement of changes in equity]**, **[cash flow statement]** for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information.

In our opinion, the aforesaid financial statements give a true and fair view of the financial position of the Company as at **[date]**, and of its profit **[and other comprehensive income]** for the year ended on that date in accordance with **[Ind AS / accounting standards]** prescribed under Section 133 of the Companies Act, 2013.

## Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies Act, 2013. Our responsibilities under those standards are further described in the *Auditor's Responsibilities* section of our report.

## Key Audit Matters (if applicable)

| KAM | How addressed |
|-----|----------------|
| | |

## Other Information

[Management's annual report / board's report — auditor responsibility paragraph]

## Responsibilities of Management and Those Charged with Governance

[Standard wording per SA 700]

## Auditor's Responsibilities

[Standard wording per SA 700]

## Report on Other Legal and Regulatory Requirements

[CARO 2020 matters — cross-ref to CARO paragraphs]

**For [Firm name]**  
**Chartered Accountants**  
**FRN:** _______  
**UDIN:** _______  
**Partner:** _______  
**Place:** _______  
**Date:** _______

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