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Company Accounts Series 1
SECTION B – AUDITING (50 MARKS)6. Auditing Concepts (a) Nature, Scope and Signicance of Auditing (b) Audit Engagement, Audit Program, Audit Working Papers, Audit Note Book, Audit Evidence and Audit Report (c) Internal Check, Internal Control, Internal Audit - Industry Specic. 7.
Provision relating to Audit under Companies Act (a) Auditor’s qualication, disqualication, appointment, remuneration, removal, power and duties (b) Cost Audit, Secretarial Audit (c) Reporting Requirements under Companies Act, Report vs. Certicate, contents of the reports and qualications in the report (d) Miscellaneous Audit (i) Branch Audit, Joint Audit (ii) Audit of shares and debentures (iii) Audit of divisible prots and dividends (iv) Statutory Auditors vs. Internal Auditors (v) Auditing and Assurance Standards relating to audit of inventories and audit of xed assets (vi) Auditing of different types of undertaking – Education, Hospitals, Cooperative Societies, Banks, Trusts,Municipalities, Panchayat
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