Reporting on Audit Trail by auditor in Audit Report (Main) is mandatory from F.Y. 2023-24 and applicable in case of all companies including small companies.
The draft paragraphs of reporting are provided herein below based on ICAI implementation guide for quick reference
(A) Unmodified Reporting
1:Use of accounting software having Audit trail feature
2:Accounting done manually
(B) Modified Reporting
1:Use of accounting software which does not have Audit trail feature
2:Audit trail feature was disabled for one of the books of account/ records or for an accounting software
3:Audit Trail feature is not operating effectively during the reporting period
(C) Consolidated Financials (Unmodified Reporting)
(D) Consolidated Financials (Modified Reporting)
The sample audit trail paragraphs from published reports of listed companies are provided for reference
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