Elements of Auditing

Cost Accounting is recent development in field of accounting. It is basically concerned with classifying, recording, and appropriate allocation of expenditure ...

MAOCARO: In exercise of the powers conferred by Section 227(4A) of the Companies Act, 1956 the Central Government issued the MANUFACTURING AND OTHER COMPANIES ...

The audit report is the end product of every audit. It is the medium through which the auditor expresses his opinion on the economic information under audit. ...

The auditors are considered to be the agents of the shareholders for whom their report is primarily meant. The auditor shall make a report to the members of ...

An auditor's report essentially contains the expression of an opinion. Thus, what an auditor communicates through his report is primarily his opinion about the ...

The rights of the Company's auditor are: Right to access the books, accounts and vouchers: The auditor of the company has the right to access at all times to ...

The status or position of an auditor under the following heads: As an agent of the company: An agent is a person who is employed to do an act, for another or ...

Appointment of the Auditor: Every company shall, at each Annual General Meeting, appoint auditor's to hold office from the conclusion of that meeting until. ...

Qualifications of Company Auditor. The qualifications of the Company Auditor are given in Sec. 226(1) and (2) of the Companies Act. It ensures that only a ...

The position of the Auditor in a company under the Provisions of the Companies Act: Representative of the shareholders: An auditor is appointed by the ...

Cash at Bank: First of all, the auditor should compare the balances as shown in the pass book with the balance of cash as shown in the bank column of the ...

A company may utilize its surplus resources in investments. The major task of the auditor is to verify the existence of such investments and to ensure that ...

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