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IN THE MATTER OF: MESSRS SARWAR AWAN & CO. versus IN THE MATTER OF: MESSRS SARWAR AWAN & CO.

252, 255, 260 and 476 of the audit powers and duties in the preparation and submission of audit reports by the auditors of non-compliance with the provisions of law, the implementation of the fixed penal auditors for audit of the company account for the relevant year, nude And the audit signed after the audit of its accounts Report Enforcement Department, after examining the financial statements of the company for the corresponding year, observed that the auditors had prepared a qualified report on these accounts and made it through the auditors. Concerned about the quality of the last audits and reports about the substance of the time. Qualification requires a controversial opinion from the auditors, which is the first aspect, failing to resolve the issues whose requirements are required by auditing applicable standards in Pakistan, of the interest of shareholders. As the final supervisor, the auditors were required to submit a report to the accounts and audited the books of accounts, 1984 and international accounting and auditing standards, but audited in a number of cases after auditing in accordance with the default procedures and requirements of the companies Arduina. Were not performing their due diligence and due diligence Proceed law made liable to legal requirements and must report as it was extremely important. Audit reports cannot be taken lightly while keeping auditors alert and performing their duties and responsibilities while auditing accounts, errors and non-compliance of accounts and books. According to which the auditors did not agree. Section 255 of the Companies Ordinance 1984 property advocates from Diamer lawyer