| Supplement |
1
| >> |
| Companies (Auditors Report) Ordinance, 2020 notified on 25th February, 2020 |
1
| >> |
| Book 1—Accounts of Companies |
9
| >> |
| Part I—Books of Account |
10
| >> |
| Books of Account |
11
| >> |
| Part II—Financial Statements |
19
| >> |
| Financial Statements of Companies |
20
| >> |
| Schedule III to Companies Act, 2013 |
29
| >> |
| Balance Sheet |
107
| >> |
| Statement of Profit and Loss |
181
| >> |
| Consolidated Financial Statements |
212
| >> |
| Depreciation and Amortisation |
261
| >> |
| Cash Flow Statement |
290
| >> |
| Statement of Changes in Equity |
295
| >> |
| Schedule III Vis-a-Vis Listed Companies |
299
| >> |
| Case Studies and Practical Illustrations |
309
| >> |
| Dividend |
319
| >> |
| Circulation, Filing, Re-opening and Revision of Financial Statements |
358
| >> |
| Cost Records |
401
| >> |
| Book 2—Auditors |
429
| >> |
| Qualifications and Disqualifications of Auditors |
430
| >> |
| Appointment of Auditors in Companies Other than Government Companies |
439
| >> |
| Appointment of Auditors in Government Companies |
460
| >> |
| Reappointment of Retiring Auditors |
469
| >> |
| Rotation of Auditors |
477
| >> |
| Appointment of Branch Auditor |
485
| >> |
| Appointment of Joint Auditor |
488
| >> |
| Resignation of Statutory Auditor |
491
| >> |
| Removal of Statutory Auditor |
494
| >> |
| Appointment of Internal Auditor |
504
| >> |
| Appointment of Cost Auditor |
508
| >> |
| Appointment of Secretarial Auditor |
519
| >> |
| Reporting of Fraud by Auditor |
523
| >> |
| Duties and Liabilities of Auditor |
533
| >> |
| Rights of Auditor |
550
| >> |
| Remuneration of Auditor |
553
| >> |
| Auditor Not to Render Certain Other Services |
557
| >> |
| Auditors to Attend General Meetings |
560
| >> |
| National Financial Reporting Authority |
562
| >> |
| Book 3—Audit of Companies |
583
| >> |
| Part I—Statutory Audit |
584
| >> |
| Legal Provisions Concerning Statutory Audit |
585
| >> |
| Audit Process |
596
| >> |
| Auditor’s Report |
614
| >> |
| Check List of Items of Balance Sheet |
665
| >> |
| Check list for Items of Statement of Profit and Loss |
688
| >> |
| Check list for Cash Flow Statement |
695
| >> |
| Standards on Auditing |
698
| >> |
| Part II—Internal Audit |
773
| >> |
| Internal Audit—Basics |
774
| >> |
| Legal Provisions under Companies Act, 2013 |
778
| >> |
| Risk Management and Internal Audit |
782
| >> |
| Fraud Risk Management and Internal Audit |
793
| >> |
| Audit Committee Vis-a-Vis Internal Audit |
796
| >> |
| Internal Controls and Internal Check |
806
| >> |
| Internal Audit Process |
816
| >> |
| Itemwise Check Lists |
826
| >> |
| Part III—Secretarial Audit |
843
| >> |
| Secretarial Audit—Legal Provisions |
844
| >> |
| Preparation of Secretarial Audit |
851
| >> |
| Check Lists under Companies Act, 2013 |
857
| >> |
| Check Lists for Capital Market Related Laws |
893
| >> |
| Check Lists for Foreign Direct Investment |
911
| >> |
| Check Lists for Competition Law |
918
| >> |
| Check Lists for Environmental Laws |
921
| >> |
| Check lists for Board Processes |
924
| >> |
| Check Lists for Other Laws |
930
| >> |
| Part IV—Cost Audit |
936
| >> |
| Cost Audit—Legal Provisions |
937
| >> |
| Cost Audit Process |
989
| >> |
| Itemwise Cost Audit |
1013
| >> |