Which all audit reports in general are required to be presented by the management and not the tax auditor?
Please confirm, whether 3CA/ 3CB/ 3CD are filled by the tax auditor or the management
As per Guidance Note on Tax Audit Para 16.2
16.2 As stated earlier, the tax auditor should obtain from the assessee, the statement of particulars in Form No. 3CD duly authenticated by him.
From above it is clear that it is prepared by assessee and handed over to auditor. This sentence is repeated in Study Material also
But i know at many places in ICAI material whether SM / PM / RTP / MTP etc they keep saying auditor should write , comment, mention information in form 3CD clauses. Such sentences are not technically correct.
In practical scenario in small clients, auditor may do both prepare and report which is again not correct but, he has to do, what situation demands.