Assurance
Independent audit and assurance engagement support focused on the reliability of financial information, the strength of internal control and the professional conclusions that boards, lenders and regulators rely on.
What Assurance Means Here
Assurance work is often described in terms of forms filed and deadlines met. It is more usefully understood as a disciplined professional process: understanding the business, testing the financial information, evaluating internal control, and issuing a conclusion that the firm is prepared to stand behind.
At M/s Anupam Sharma & Co. every assurance engagement is conducted under the Standards on Auditing issued by the Institute of Chartered Accountants of India — with independence, review and documentation built into the process, not treated as separate steps to be added later.
Scope of Assurance Work
Each engagement is scoped to the entity, the regulatory requirement and the decisions the conclusion is meant to support.
Audit of financial statements under the Companies Act, 2013 — including audit under the Standards on Auditing issued by the ICAI, evaluation of internal financial controls, and reporting under the Companies (Auditor's Report) Order where applicable.
Tax audit under Section 44AB of the Income-tax Act, 1961 where applicable — including verification of books, examination of specified transactions and reporting in the prescribed forms.
Risk-based internal audit support for boards and management teams — evaluating internal control, process design and compliance with applicable policies and regulations.
Professional certificates and attestations required for regulatory, banking and transaction purposes — issued after appropriate verification, under the standards applicable to each engagement.
When Clients Engage Us
Statutory and tax audit requirements under the Companies Act and the Income-tax Act, undertaken as part of the entity's regular compliance calendar.
Certificates and audited financial information required by banks and financial institutions as part of borrowing and credit-review processes.
Assurances and certifications that support investment, restructuring and other transaction-related reporting requirements.
Boards and management teams that want an independent evaluation of internal control, process discipline and reporting reliability — not only for compliance, but for better decision-making.
How We Deliver Assurance
The quality of an assurance opinion depends on the discipline behind it. Every assurance engagement at the firm is delivered under the same four principles.
Audit procedures are planned around the entity's operations, industry and risks — not applied mechanically across different clients.
Effort concentrates where risk is highest — significant transactions, estimates, related-party arrangements and judgemental areas.
Work is reviewed at a senior professional level before conclusions are issued, with documented reasoning supporting the opinion.
Findings are communicated to management and the board in language that is useful — not merely compliant with the reporting format.
Trust | Compliance | Insights | For a Stronger Tomorrow
M/s Anupam Sharma & Co.
Let's Discuss
Share your assurance requirement and we will respond with a clear scope, timeline and professional approach.