Grow Ltd. has prepared and presented summary financial statements for the financial year ended 31st March 2025 for circulation among stakeholders.…

(a) OR (c) As per SA 810 “Engagements to Report on Summary Financial Statements", the auditor shall perform the following procedures, and any other procedures that the auditor may consider necessary, as the basis for the auditor's opinion on the summary financial statements: (i) Evaluate whether the summary financial statements adequately disclose their summarised nature and identify the audited financial statements. (ii) When summary financial statements are not accompanied by the audited financial statements, evaluate whether they describe clearly: (A) From whom or where the audited financial statements are available; or (B) The law or regulation that specifies that the audited financial statements need not be made available to the intended users of the summary financial statements and establishes the criteria for the preparation of the summary financial statements. (iii) Evaluate whether the summary financial statements adequately disclose the applied criteria. (iv) Compare the summary financial statements with the related information in the audited financial statements to determine whether the summary financial statements agree with or can be re-calculated from the related information in the audited financial statements. (v) Evaluate whether the summary financial statements are prepared in accordance with the applied criteria. (vi) Evaluate, in view of the purpose of the summary financial statements, whether the summary financial statements contain the information necessary, and are at an appropriate level of aggregation, so as not to be misleading in the circumstances. (vii) Evaluate whether the audited financial statements are available to the intended users of the summary financial statements without undue difficulty, unless law or regulation provides that they need not be made available and establishes the criteria for the preparation of the summary financial statements.