Dear Sir,

Hamile audit report ma financial statement sangai closing stock detail(Each item ko name, qty, value), customers and Suppliers detail(Name, Closing blc of each party) rakhna parne ho? Is it mandatory or optional?? 

Yes, it is mandatory to mention Closing Stock, Accounts Receivable and Payables as a separate subschedule while finalizing Finanacial Statements. Regarding Audit Report kindly console with the appointed auditor of your organization.