UNIT-L

HISTORYI OriaiN OF AuDITING

Ncit o put auck on tha phAon uoo ob us
to
SuLdhuaiph paymund on hu heha th
Ouwne
Duulopmnt otaaale Commnc in
th
Puir 18 Guntuny pot idustailisation as a
Asult o compluxity in tu indwtaial woAka
Stpaatibn oOntshipnom management
Inwtoha ud to knou uhuthn thai
inutmunt
isAal Oh_ noi
-7
An ouditon snoula be indapandant no herinta
to kiep hinga hampahent

ypa o actounting om obuinas oanlsalion

Ateps iovoluudiin occouwstinq

Auditinq begins cutn acCouwtin ends.

.
LhiBookeaping ndsoccOunina benins

Companiu Act o 1950 LAd uplocud by1936hih

inthuaud h stope auolid accountig
Ca
Accorduny oit, onl indinendunt etith beappoiniro
O auditon.
6 , th instuh o Cost 00Aka acLountant
I t Aco9niseo th1 uworka o thCost uoehk
accounbnb
o nda uohn giuun the pehnmission to cont audits

608omi
amundank wtha mads to h -
moh

Lompaniu Act 1956uiich spLeikud t dudia oa

Lompanyaueioh
suabartr03 poigkuo b
 1980 wa mundund to incuole mauphoiuens
hadlemabl phle sha
n damablu
appointment olauditos, tn iiq-sha
Cliitale
Pumunhatuonoolihutohs

sh Audliu
aoduiuudhomtuLatin wehd
Audit
hih mea
t o hean
accohdinq to him audlit
i an
Spicu& Peglan
examinaion

Accountiog sAuditing
naths LohhLas addng a
Act i COnthuc tiunn
aralticalin ratu
puparaiion c
Scopa o Ace. a saatitrd to the
iranciol statemant
0gAumund bhat exid
Stope à ditaminud by thu
bluw tha iunt f auoikeh
Naoama qualiiotion sAjuhid.
qualedCA
Auaites Mut be a
narcial postien
Ohjtb Toind ths opading . e u t
ananoalstaamaun
LKamin th tuth f taihniu
nda
Acc. bLgiuohun bopk kupiaq
Aualidinabi ohun_accountunq d s
Da
a AupeF
ACLOtant i not haauiwd toSubmit
Zhainantialshatemustpupasdby um
Ceucnus
Aucdlitebas to AubmitaALpeAt On thu
books caccnunt audit by him
MonthlySalasy paid toAcconiant ik Amun

Accountant a anmploya thachaiasAud

an indp erdund Outgiolan on Condacdual basis
 Accoundal o l eqwwd to haua KnDuladas daudud
phouls h a s Auclilo mut hau thukucuudgs
auais technlqus 4 Madu
A

Don haoughout tha yto tnmay may nu be dora

Ahaougous thaeoa

Main
Auditina Inuutioation
To ua 4ha CoAueknua q Cudain Apeikd cis ha
inancialstaient. exdud o 1upecd kausl
MisapphopAiation Ato ind cus
ud uing Cnpod4dta
buineinany mattenCortu
puahase obins
ime Fon a inancia0yeo
lag
0
u statuteyaubamant d not ba a tatuteu
C pe Componis Act 26I3 ALAbunui
TiadT i initialsd by phopuites ir.behao otsidess paz
EvidanafirPauma \ar 0h Conclusiue chsubstantiu4
hard
Qalilins CA- Nusl wot be Aualed CA_

Austttnq
OBTECTNES DF AecoUNTING
Pumasyobjdiu do exarmina ha cenasna o
inaniol dalemuit

Accs tha e m tenal cobol

Vanid. actuhar4 opOing o-40otnal utiiu, balaring

áonn hvaliliy o Luury dauatin with.sppang
doumand uouhn dabt cAnlitote
Hehouldascdain ohuthua daintion as ban
 maal blw tapital Guune ikams.
Conim phutal exintenu Dat iabdtiu
*Heshoull aMLtain Ohetha alL tha statuten
Aunuhemant maindaining thu booka o aun
hau bun complàd with

s Subaidia4 chjectis4 mrist intRnional misaaphata-

To dutct PALLnt aausL-tion ol inancialin
injamslion
Dtiction pution oAnohs

Aa mau invalue maniapulalion sAalaikicaton

ALcods
Muapphophiatuon s
7 bupAMiDn On omiMion ohseedotu tnanaadli
Kom LAnds
Recsding o bansacdio uithout Abtanc
misapplicatio oaccoLulinqpolicius

Coctegoni oud
Misappkophtation C cash col
Mlaniapulation oaccounts

2MAppAaphiadion cCah Embeglumunt

F a s Thia à don
b y httocaskALaipt
prthy es On any othas ngotiablinsbuumant-
ShouaingLbiouus paumunt touokena o Cadioh
oAhowing a ickious punahase ck
ThansoctonA Alabing
tu
to hekeiptoCash COn
amitldacmuahc DA it con bt bucsdlads
assuhamoud n tashlbookOR a a
pouaun canbe AhouDh Ja thtash bcok
 Ex-Recohdisgaitiouspuhchase omiting CAdit
shousing-paymant
oekia Auaiuud om AuPpli
aips k bad daa
a oges to dumyJ sSAKLns
Onaitting
AALusAaul ohap paay becocelld
oas Omeunt
ALAd olonatuon Alip by_hcsAdi
dit sal manet
ha Contalei_tha a i p t book_
beecadlao COsh sa mas not be husdlesl
adopto
}Lemina loding methoo may be
pockutea
Cash sasiusd om a saluo autuan mau be
Casdit ida dlashbaok
ale p0ymant may be shouon on tha
shaun.
Oh an LXCAsA anMouat o paymnt (an alko baun

Misagaophiation egoodla that

Can be doe eails n cow abusiauss eeicte phducs

gocca obich amotgh valuu anc dhs lass buuRy.

aThia don by
Tsuinq afalse Chaditwat to Lstomehdo salas
Aatuaa 2miapphophiating goo
d aataa by mplnyak om t stohts
Manipulation
Pabsapphepthionion actAun
Faaud thai ia been committes by uppeA Leual
manaoemant o midad paatiu uuistain 6 ouiaidde
a ehaanihalnn.
Thbsind Account asaalaliral o4 makia
ala enaiu in hupect alsale phchases
Naluodicn stok

Falihaion nacCDuuh con bedoAL iA llouin Lau

PuachaK expunies coua be in latio
op urduiq On ba motie upknseo
 OA intomey

Sales may beAnlatedc supauwd

Ouuuausd
YStocdk may bewndunvalud
Omissiom ol odiustment o Outstonding expaws
0 phapaid axpLnBes
Pephration oh a t may b oKmchasgedlo
undchaaged oA Omittad
haLnu viúu w a
* Aotin Capitalexpndlitus a
clhuase tha pan
SecAat hAhuu can be Thiatrd to
phala
Alous yeam hesmaA Canbe shouwsd to

adwant t r p h u i n u s y mau oi be golueo

n thu Cusnaat

Oidlau dhusing =
Makunaho iaaciel Poiion appLas biten han
it ackual is

ILidon un th ollauaung _LAay

h puAchasu oCuAaat qRoh may be shouon as tha
puaabaoptto ollouina uah
maa
Tncomeoth pAecodingh inoLon as nOmLa
CuAnunt y h
Expenses t Cuhent y may be Aheon asexpuses.
tAa naxt
*Shouuing sherk ftm Lnbiliy_as Lorg tm_liabit-
Chaagung unuL expeue as_CopitalLXpanduAA-
Outualuing Closingahock
Quavaluotian dassetohundsLnNaluatien Liaoilitin
 OnNov 2020, Mn Rachd staadada Radumada aamed
buwinua in laliiput MaRashä
inuda 50,00,000
al Cah dpautdnb tu bank 230,00,00.
Pnchasep
2 oods phorua eCa E 80oco at S/isad diateud
31 Sewiq mathuny puachad eAcash 5,s0,0CD
Astoling expa paid 2 SODoD
sly omeutPchaalPad
p o s Sold e Cash 7,00,0oo b thugu 5o,Oto
Goaa pAhasedan Dinuh2Compa 12,0,000 at
26 taou distowt
al ocds solol Mphit Brothu F 20,00,coa at 4 Lsada diioud
s A mout paidl to Dinah 2 ompa b chgu F 400,00o
Fuudu puachasas paid bu chgu 1LSO0n
slChaqas hecied oa Mohit a baotiua F s,0a,ooo
depondsl iuto aank Sama day-
1ali annos puchasra 4aom Dinh 2 cenapany10,00,D0Oai
20 tmds disouat
20 |Gcoda
salal (en cash 5,0o,o0.
Cnoosbold o Mhit &BhothA O,00,00o at 2a
TAad oisconi
244 nnaunCAniwm paid 220,000 Hhua
26 h aiusd aona Mdhit Bhothe32,00,co2
2 Cash paid to Dinsh company L,sacoo
1ll Commigsion AAu 20,000
24l u Cah ithdaaun q e pasDnal use 40,c0
30l 8ala 25000 Rant 6poa paid by deouu

5000
Ditendon audpAAUAilion
= EAsons
EgaMa _ma be dus o Caelessnes On he
pani o tha pehon phapahung he account An mnen
_OA
A - unintantional MAstake e makduucaipton n
th bok d accouds s AKAAdstohathn bs_ua
Cle aicalA mathamatical matake in a secozd
Ouasighk ei misaphesntahoa d4art
Misapplication oacLOunting policiu

Eaae phinipl-
Ldhn phiipks obonk Kaping hdaCCoLMtany
olloued in tha tAaatmun and Aaesag
stam a taanbacfiosit knaAn a hhah
phinciple
 Exampt lu.capulal euuu,
hho allocation of expendutuns
R e u u itema e o a tuhon accamt.
Valuatios aetnt binbade s p the
phunpla acLoine
dubisnueawAn oin
Ests opicpla
nadanual duphacCalian
doubluL dalbts,phouidin

Enou c Cmission
àomitluol ll,oh panioly om
A traunsarlion ha.
Pocks oaccount Auh ahheA u i l not alhct
Th
bcoma oicut o-dtat datet
LAia balanc ard t

Etampls-Full omigsion
bwk
*Omusion o puchasskom pwchaaas day
rom als day book
Cmissiondsalar
n boaka
Oidighe enduyen_chaaun daphaiation

Fostial Omission
EnEy opunchaA OmiktedDahe ADLunt o t a
bok omtlhd be
Supf t dolak o punchas day
Oted o pussha aad
Edsne La amittad Jhonm t accowd ol the ustoma.
Aokalobala day-beck cmitled to be postud fo Sl
OCLOLUNd

Esa Commuion
ohan entimade in t badka d oiaina
a udaur
0 incaaci dhdy ehpontial
LhhEAs n
0AA COmmison h enehsma
m rray

th tnial oalantphrALo_alc&baloa chut

 Exoumples Wron4 uding n he booka eiainal
Lndy cholly aadially
Lhon4 kotalling t bock dciqinal eutu
poting polinato tu thonq atcLounk
Posking Lo hong Aiola acLoun
WhonaCa euwasd obolancs ooLLont to ta
inial balanc
Whongubsidia book uud keA Lshduing a aansactuon

EaoA Duplitation
LOhun a tsansation i Aacencded tuia and also
poRtead wiu in th lodqa Such On eaheh wil ad alld
t taial balancTn utaies appar
TT on -ths ma Mda
the accCnt aiith theama qunaount
Ex- Supelin sendsh inyoic in dliat ard bath tka
Lopies b bilaN hcedao sepasaiul

Compensaling Ehons
Lhnaa esnghdts th_eect oe anoth LA
d is knoun as Compensalinq ahM Thaudo at a t
0chmut o aial balaioca
E- accaunt is debitd uuith R 90 shait andth Chudi
aids dAia accaunt is undas-iothlial b?90
Unda couna O acOaiandLA Casting nnthaa Alz.
Qualiiss an Audibos
Ua allirdCA Can be appouilud 2s an auudts_
a umitad Company He miu hau adsuatskill-
ualiti a Conduut Aia uehk pliuatl should ba
maninteg aitu chaaacas audidemLst
PDAA oloiq ualiltotio
C Heut haua tthongh kucalda Cpinipay f-
phactia oal asc oacLounton4
He must b ta a na inlenation h inaduguak
inkeunadibn may be anilableh Catain thansaions
He muthauahotauah kneuslaslaa o ausit a u
Kaua oA d woulal halp himM daleamining tha soAe

He shaual hau p-tordat knoualalae-

ompany ac ano Othun mencaiilil lauy
Heshousd kau a thorouoh knaologs opintipluy
aELpmies fEtonomiL laaalatina
He mus be Ramiliaa uith ha phiniple anol
phin paartitas o COst oLAuiag
Thuouah knoonludag MaaAwd olta e
Scope o Auditing=
AuditinQ is lonCaanus uwiih tha Veniialioa c
occontin data dlatnaining taaliabuliy e
oCLuAacdinantialstaiumnt
Eaalun thu ehieutie audidina hasia dutc kisn
pluudian ud
Now toncpoAudliing haue coma up lik tax
Oudli Cort auolid manamank aud 0paiien

CLasAiitotion oOudii
DOn h basi aSCOp Caenhal

Speh
O tha hasssnauas o liui-
CommaActa
on Commueta
3Dnt ba c-mdeganiaiion Plank
Oouemmund
517/22

) O nthe b a cohoLonduis tha Cuudit

Extanal
Tntenal
S On te banoeqal natuuty
Stotutohy
Non- tatutu
6 O nth base meshod o exam
t Catueu udi
_Painalical/ lomplakd lonnaual audii1
Ontabas a Scope
Caenohal audi
T Con be indapendeud e intebnal
Speuilicaudi Concentaatas on_paiuLas nLas_A
obicit may he phiad Lik_cost auolit, maaagia.
0
aoli tax audid ote

On thu ba onatus oacui

hratu 2adli uuiU ditemie tha Aiope
apphach Audid oud he commncial ea
non LommaialE-ot. audad
audid opisatin
pinuolues in tha phomeion
uaHheducation_ets
n the bau o mthod o
exarmirotion
Ohalk
yLAoh-ptuod od haguulas iahsgnlas-
intawals ContinuLaik Quelii
ACltConduciud ad tha clesu
oactound -Annuall
Piodial Linal aald
Balana Shaut_Auolit- Audit
LontAmad Lith_a
tuma o r halant hui onl4
 yp oAudi
Paiwat audit Audid not a mandaio
PLguinumandTLL Loduutud at thu daiu oh
Ouonu
p opAiwact Qudid

Audik oSo tAOdans kl

Audlitoaccoun s pardhahipiums
Audit e aceants o inolividuals
Audiso uAstitution Moi louand by Motuteu
Oudit

a12 Tripundurc Auikehs

Audit o Sola taadus Alc

The sola thadder's wil dlacid1 th suopz audit
ound t-aPpnintnmsnt ethi audlitas
 UNIT-2
BASIC CoNCEPTS Oe AuDITING.

Lndupedunu a Auditos
The judmud qthu pthson n o t subedenat
t th diusctien o anethaa peADn Ldho has engaqsd him.
Th tunm Inolapndnta Cannat bediiimunsd phacisel
h hets opanlessionaContact deoling uuith tha
indepundanca c aualites asa nam1d uth Catain
Dbiedtu but thuy caunok asua h existenc e
indupendunc
Tmdepedanco isa Condition_omisd asuull as
pLsonal Ckasadtea sshaas dhstardasds oauoiting
QA iinpesea y law aol nard not quahantes Complta
indopedunca o th audites
m i coda othiCs pholauionalaccountaut

Lswd b tua inteaaational_Jolasatuion accountants

doines Hu tum inclopendate as
Todepndunca is a
Trdupeadunt cind
Tndoptndsnt n appRananca

7 Tdpeiduau omind Tia toch1omuahat

-pemihthu phouision Oth Dpinion uithout btin
kded ilunta 1 allous th idiuidual to
ad uith taturgerituexCanci objctiud, ard PAqkuonal
BKipkicism

dptndunta_ in appeanaita Tha auaidantoa

ChCumstount thad a so signllicat thaith3pal
-
uDuld aaasanaby tOntnd that- ntegea j
hoesioral skepticibm has beun comphemued
 Trdagendars dth audtn shousd ne ol
i t in a t bui i should alho appn un uiu
o t (anlias

Thnua to ndptrdantu audidn

Than a 5 thouats a icdansi js by ths udu
S indiud thuat
o c u s ohan th audidinqum, ib forins
inthwt
A buulit pom
c i o t L could a inanal
n an adit cliut
EXoon quasadsu 4rem tha c c u n d dind

clo buinus halalionhip with a i i d

poteniial mploymaut usith Br clint
Dinikinancial interud oA indisat ina dins

S uiuw Boual
Tt oCLws Lohan dusing ahuuiuo.ed ay
judaumnt c tonclusion nuachuol ina pauu audit
non- amdi
cha l okasa engagtmunt incuss :

an pheasional senuis hundasad by h Qudiden to-

the i i n t obhan than audit swuiu lik bnuedmud
0duizo4 B e u i , I u i c ete. OR ohan a
mambth th uditen uaspheutcusy associtucl
ith th Clit
Sush &hanots eca cchun th auditenbaiy
sndly bana d i d ea a kunisA oltan o bu cenpa
P cAms Qudiding euis t Clians
Adwocabu d
ocuna uohen t auoiteh Ahonncu tu
pinionttunt udhenin kia.aljuinit sgtting
 Ex-H may oe duaing ith th show e i u of ta
auwdlitinq compay A mOy beuonmL an aduonlta
C n t in liti atio

Familianit thwatu
Ti ocs whsn th audkcs em lattcnhipa
with theclid whaa thy dl up bei teo simpadhatie
to ha clint'sinttstTha can ocuain manHLAa
A clesa aladiua D audites akig_ina suniss
postienn thu Ciuat Lonpan
7 Aehmaa easknu o the oalii Jiun a dnuctos ei a
Benn amploye tho cliat
cliani
onq associatien bu aualibeAs A tha
7Accpta a Aigniad a a heepidality remih
CAinst compauyit dÁectets eÁ emplouus

Intimidatien hhat

opanluiora
acing ohjtivelu twih an adeauat dsaau
aasad
ARapdiisom Ths could_happen bouse ee th
Oua Cliiao mntsbetuean tha auolites
aAaplacoment
in saspDnse
t h cliuat oR pALkuAa to hduca uuehk
to nrduc audit Ja

Salequandls to independaca
algahd tha
qiding-peuinciplanio
Th
feleus
indepundanca eth Odites aha as
implament chdlibka
thaauditos á unakbla to ulu
salguasda aeuld net accpt
~thL
adhauai

tha 4ua -
ro th publie io haun conidanta ú
 auolit it ia impedand tha ha auudidon sheuld
auoaus b apepLoa Lobe indapandunto a
d ntitiu o a audiing
h uAdamundak phiniplu ha to be jolleuud

Dbuti pnolesiena skapticism

inttahity,
by th auolitelo enbu idpandunt
auoite zhould pud
LOhn &uch haLats exit the
aliminats h
plac adnauata nkquards t h a s
haLati

Paoleioual kepticim
incudlos a
1A Alaus to an attitud khat
quetioning mind, bein4 aleht zo conditie dhat
mau
indicate a pOsibls misstatment due to HALA oOR
aud a Caiical asseLAMAAtoaudit eslidanca
-Paolesioval skeplicam inludes bain alsas t
812 Audit tolnCa that contaadid othntkn audlL
Luidunca pting
Incamalionthat baings into 9uation s AaliahiLq
olouuned and Gnponsia to inquhius to be used as
audtoidenc
Cordiion thad mau ndicat possiblaaud
Cicumstacea hat suggust ho nad le Qdditianak
udi pacsokna apa aon heaaiud by tha
anclanda daudiding
Maukauing Phnleional keptiim thaoushad the Dusk.
AAcaasy hauditesLOOrt to.nuduke
DuAlookig unuLal tinuimtancas o uho aliin
uohis
olnauiung.concusionA om thu auoli data
 AuDIT DocuMENTATION AuDIT EviDENCE

Audit olocwmentation j n to ihu hurohal oaudi

phoud piromLd, nulunnt audid uiduu Dblainad
dnd Gonluuions Aeachud by h Quditen Au

Oulukes

Objedi o e audit cioumuntalion

Th obyeda ohtu auolter in tophapas
olocumandation that phciduy
A buiiont &opphopaiada haLshddha basis eath
auoile upeit
An euidunta that thu Qudid ucasplaunasl peaesmis
aLehalinyta tha standasda oaudliing and appitabka

unpos dQudd documuntationn

Assilinq audut teana to plan peaem the audil
Asit the masmbas d h a d d tuoun o dasd e_
Aupiisa the uualii im todidhang hois haponsbiliti
iindu
D
Eaoliq tu oaudit Leom to be accouunlaiols es th
wehk.
Kataini a huLerd matiihs aau akaignicont ,
tbat ill halp in futu Auoliks
Enabng tu Conduu oexteaL ihspeciuon u
atehdan ithlugal h4iemunt
A reu ttam

Fm Condend and acpoua egtund o-ad

doumndation
h-aelite pALpana t Ouuoit doeumanialeAn
 wndestand
that enalbls an auoliton to
extunt o audit padu
Thenaluu , timlng and Ue
Pomol.
peoiumsd th
ThAulu o u audit-phoueunu
Qudit uiduna Obtainasd.
audit tu
igniiod mattes ahiiig dusinq
the
aualito t phe onaa
Conclusiau Asachud by thu onaluusse
LokapmandA Aa mad inAaachiqthu

auudit doumentis
Th eum Conkut and Lstud o
dapuroon vasiousateu-
TheineAcompluxdy o thu eddu
Tw naduna o audit phocLdusa to be penlemid
f identilied hisk o matehial mitatamnt
h hiqnilhcanta o auoli euidenca obtaunnd
T ratun Gextnt eany th xptien idantiliud un

thephoLass to
Th owdit mthoolelagyususl

bampls dd_documankation iusu-

Audit phAam all onalys t t s aceniumatien,
atrius) on
Onu ehasnndanta iptsiqnicaut matsu &ummasy
BqniliLont mattuas

Audit
Ttidinday onu shmeJaldus o ctha veaga
Macdio phaical salartieriiz e smdhich
CCdain AACenols thot compris thu Qudi oloumutouan
en o spieungagumLnd.
 Adis Eiduu
i dlakinasl as ainlomalion ud by h
anoitain aiiuia atthu Contusiona on ahich iu
auolitesa opinion i bastal Tk inctudss tha intimalian
Ccntainedn theLinanciastadtmud ethus inehumati

Auelit euidunte Mdudu

ETemaiuen in acceunding hardi such
COdauned

as invoic vouhans aLLOuii uihiis , Auppestiu

ALhduk huoas elcthanitud analeas
ousnalelnia hdgens oths auskmanh mad ta
inancia satumuds tat ase net halild inHOunal

Any othan tetesa aet inehmalon Auch as

Caltulations e aconcillation,AAA LOkshuuA ad
spALadshaat
Osthes intehmatio hat Auppesd the audidesá loic
eenot bohind tha iue pais phesuntation o inaucial
slataman inclusks sainutu atmuting -
datack istennal ctaol hitun conumation
aom thaa pauabluu ei ALcuivahu

nAmalion to beused _as audit udunt-

Lchun tu auslide-pecmsaudit_pAcsdunushu
shaldLouaidaa taais nnlawan &ho aaliabilidy
nlehmation to be e d asa u d i t uiduna

LOhun inahnation thai i ta be usmd as audt

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0
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udhuu
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uinCH APpAophiatns eaudd uidara

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Tm quantits oaudit euiduta qathassd
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Matenialty
Rik omatnial mistatemunt
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tha
u A nantioal tatunuih Onth othun dou
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D i a hiak thai bha inantial statumanta a
mistoted pnto t audit.iCoi
matunia
tw omponata
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be

mateial Cannot be phumded oltested and

COudid by th entidiesentity's intenal conthe
Les uiduna usould be hsquinnd in cose
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Similasly meAL euidunta wauld be asauiud àn cas
sUdion that baus a highs sisk oateial
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Populaiian

APphophiodunass oaudik eidarta

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uldunie i t lunna GAabiy i pho udng
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I u analu AALitu
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Audit commitea chamon cuilobe indupolant -
olite
2ypu buainu _Odinosy

wan> hdinay AApphoal aso

DDeclasatioo c diuidlds
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Appointaunt hi-appausdonuntqaudite Aatihuy
Aakilubs-

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Tntal diuries15iec Tnalealndiut & puman
discde kztks id
 Rumaiuu dhdteu 12ol ohih 2/3 ea (8) oL
elgibl fe utiaumunk o hotalion
Ebad Autiumnt oAGM a 3 2.6
2018 2026

-7 ABCD EFaH Cample o 10 oluar teu

ELgible er aatikamt ABCD
3 duinete b d onOg

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Appoirlment 0h auolitas by tenua
troltol Company
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Puklhe depouk s beiLOwin- 30laA bh abou

Jateanal audid

Pablic Co Paicl upcapidal 50Chs-

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Paivata Co -200 Chs
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Rasoldtion Odunas esoution a a

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Audid tomit imatluy
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beauh

tist Listsd

Ralognisd stock exchaq Aon iiLcqued pioCk exchangg_

BSE NSE

1815

Audid gen Conwittea

Agwa doline -30 Sep

21 claadayy draudid.

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 Audit Staateqy
nuLA to tha bet oations koean a t asu tak
by th adites udih help him in identikrn tha Aope
o a ngagAmund a Aaponuna cbjectius.Iha audte
ust COuiclus aignilicant fauton allecting tha audit
2qmnt bele tnalising his sthathan

Audlit Pan-
CO
titphotss oiduntityin tha kay tmma o
ugagumat aloa udh the hqlatens Aa4uinm
SH AcOuntina policios and standaads e audit plan u
LAucal to olatuaine tha stoinq euojuisameds epad
BAD H involuonmuut ad tonstaaina helatima to AALOuLa
alocation

Falohmance matuiality
14Auleu to the amounti set by the Qudites to -
2 paobability ncoLcto_aud udatactd
mistatamenta

UNFF6
Audit siak Thun as 3pu audii i k
Thhhnt aisk-
Dutection hiak
3 Codhol hiBk

DInharent iuk-Amy e e ommision na hinan al

tatmunt durta a kato othan than th Aaiu

intunal contAa em

Dtection uAK Ma ocuuAdu la tu inabiLi D

 ausite to dateck mintotmuds t ene uuhiu Aauinoing
J
r a n c a l katemunts

UNIT 5
/u/
Tntnal Contnol

Stps o uiuooinuual ContA

Fotlow t phoum o auditmg uurdu Undt -1
h e a too tyPLs oauolit phoCAoluns ivtwnal
Coutro
)6ubstantie photaoua
Thwephoducudua phouicdo euuidato Codt:_
ulatin

- Complutnus duiclosu, hghta andl valuntAons

inclusso t a companiu ianciaAtattme
Substanlie piDCLduus osepeeMa usng
physica_xomialicn enauiyquustionnaaa

bt feimso euidauce Cellution

he phoase a d o-
iiAralutical picudusn
inacial _on
dlutemine tu helationshp bituon
nanciol dataThis also oaiu axd on te
tya o
injsunation bung auolikolL
Valtcatio d
OuAtavdung asah Alabiitns
Outatardinq asi olaakbildi
An ols asbet isoni on. An olS Liabiliy s the amDuni
o t asa du but humaLn
Lohich compay bas ne
cloin but thauwnpaid by t enity a e
immediat ols
conutnd innCoaided to be u
OuBl Can be
latniabiLities dan untity
Coh oh oLouLhabla at a incluslesds AalaySALt
dlote
E-Pupaid uxpunse ols inteat on Loan
income uivablu, dulkand
n u L ex pnes
 Neniication oOA and 0L
Th Quditok ia eauisud io xanine douunankasu
Cnicdunc asContain ttu athntiuity o the_diu
madi in Pulation tn 0A OL

Bas louching9- ijtation

Maonn Vouchinq_e to tha Vicotiena thu-phas
hoCADcuckin the adua substatiading the alidd
ot tAauuaction aLsNdade tha aat iakilidia
In tha boeks oaccound afpLadina in thu balanc skaut

Basig Douumantay_udnto- Obsuation DoCmenlas

euduti-

Exohna PL_Al a Ralante Shet

Audit
AuditoA
Casniedaui.b
Time TMAOLgaout the ygas Al hi d d inantiol uun
0

Dbjaduel
Cbiadlue 0 examine the couitua, o ecOumine tha
Otonship-
Compltenss &valiity oq pueuon exitta
Aanaadiond valaton &diclosu