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Office of the Comptroller & Auditor General of India, New Delhi Professional Practices Group Practice Note FAA/IN 1 of 2019 No. 88/RPG/052019 Date 27/03/2019 Subject: Forming an Opinion and Reporting
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Forming an opinion involves critically evaluating information and evidence to come to a conclusion.
Anyone who needs to make a decision or judgment based on available information may be required to file forming an opinion.
To fill out forming an opinion, one must carefully analyze the information at hand, consider various perspectives, and weigh the evidence before arriving at a conclusion.
The purpose of forming an opinion is to make informed decisions based on rational thinking, evidence, and critical analysis.
The information reported on forming an opinion may vary depending on the specific context or subject matter, but it generally includes relevant facts, data, observations, and analysis.
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