In Financials of any entity/company/organisation Auditors approves figures. Say it is showing that Revenue is 10000 Crore in Audit we confirm to the stakeholders yes the Revenue is correctly reported and yes it is 10000 Crore and calculated as per GAAP whether indian or US, Accounting Standards and it has been checked as per Standards on Auditing. Accordingly we approve each figure whether in BS or in SPL.