~~ ~ ” mah a eae. zs Originested 7 Aye word "“dhodine” hich a) Fu, the Olden 5 Audit ‘ ihe ea Sern On rn ~ , + # = Clmowone of Uodit in. would o“* Suweuw, Ydit in med or Laden, he gan 08, “The Insti a Chasdered Fccounteuris = Englaud and. Wales (SOHEY) 21s to puapane, 2 lif ead audilous. 2 ¢ vy . ° ( é * i I Ala 7 > Cowmene of Sulit in. Sndia Ph Dry the wear 190M, Audit vos made mandatory, tx rgd > umdu i . oe . 4, meee was idened as Qualiftcation for the Auditor. a Ou 100s cess under Gage - qyeagmnaua to prepare Sone Auditors in India. aoe e gy lea eS ee ey ee __ presents Firwe] ond [fate ]view of the Stale of (affairs of, —termpavuy terre tris $a aeeay ATE Lien ares ical saadoo oe wer ae of Hult Corr) y dit % ae 5 andl 2 aU lo. 1s coyelucted ps, aw view 2 opagemenpasecn > Dhualtssis~ O a S what 2 Yn dadepeadeuts exarninatiny >of which 2? Binatci dfronaiton, sof whom 2 a 22 (Auditor) Where >To paowile: am opinion thenwer, > oto? mat will Soe aS: ap When 2° On. prepanodion of Prnwacial Statement. 9° To com i the responubilts of ruasag — LGN ool Sa | RRP PPPOE Voucher 7 Caen watt is Dousho tramsaction, be a Sele, f° Ri a ee tt oo sada transactions. to : 2 > > 3 2 > >* Ws pen. SH 200, Ane Binary ial 4 Aho Yudit ts oe exuumine. Financial Statements. tes * Yaimarily, Huditor is want en: ener ener in Ae. tun a? “Sal ina 4p the definitien. of Audit avided, ungley 200 nohene._tt feet si he we Paina Outs hf dhe Auditor fs I enamine the Aleswen. “To staat ak is sa aapouhliy-q Compares, that i i Gocornes, eras! 5 aT Th Pee Na pcleter $e detect tne. fw? pusunilig th the entity,» AM nent not “the. yas hb 1b the Tanagenwal sho ts ible. and wont the _+* tif Mules comes to bye? abe a chiumatonies , ten her sealed. lads procedunes 40 Giaed tsi ae tn aye. smanwamgenavale unc. if amt. & 3 fore or more Explaus : an epiniaie dite. But it was held cn cin deeded orweh bee bie a bien, ) aan ; ; , On the basis er onuenclioved isiens ae cls aw the pew Aecidecd casey we. tanYeonclcle that athe Ale Auditor ls mot 40 detect ame aud. ensons whit are ta’ the existence ) a lhe. enlity . = Thenefoue 5 dye statement povided, tn tho questi is apprepriale.. ? Who cay, Conduct Fudit ¢ ? , Sndependutt Posen, can. umduct Yudst Known os ‘aiteen The Hoditon hav be 2, thmdenmienmnentet «yn folds Senin. Renee. af Inderal « Leutral SuslerFnaividval on EFrdvidead? SH a iv ip fiw mo yet the: > J sii) 9 Youon gulch Ww le eek Tuk : Dison qualified to Le append ou Tato > > > > pevtners fue) ‘pea tou fac ae ae Yoditoss Kye ~ aes tan condvet -avdit sSliustratiow 5 ae Aa =e Taste ——— Wr 6 - wh es J we ea ee =r — Fas cA cs Advocate At COP cA feats __ CA ti? CAF COP 4 pte ane: ayeifiet put 4 pastas > Sia | B W qped Be & Co. caw be \eetehmenCeitope * qualia [ Sec 141(3)) 5 ier alc ar momen ‘uclitor * He TO © Individval Saeed * Indian Compan, OPourtnnship itm hs fore ms vad T¥ adlna ti me ° Faden ar = YS eS we OW:2. ios oe as ined ufg (A, 2018 “eperny fiber BERNE cf id cops, of cohachy aceconts tk Paste tre att dome te be andred D2iruior soe. c fee ee i Re ny shar poten cehese nstroe HTee — the Board accustomed to act = fi ren pe i bi a Wh wt ic de Q MH... Bla 77 TH RM. Garla « Director | ae Coe Bienberlep right is ‘ ‘ ain. ' i { z -(4snn) Debonke, S ose “gsnvor(s1) oh (150 os Share capital” aan (150) S)Loughte S husband gsa(ts)__Btsch — oa oval oot wife _g)Brother (+6) sister 39 Se *f HuFore maT] { | > : ee > a Fuaitor of 1 yz tid] © (708 > > xy nab CEPT was ame tan, tid fagud a ©. faaw Xenptuons FP g Relative can hold ashame fantemmmt in the. comparus 4 free aloes not excedng, y) te folds stravces / interest Yvditer, thea he 5 be provided an. a ame [Mee etnies is sinoboeds to Ale. Loraponysy Holding he Copy Company , its Wssociaie, Company 04 Subsidianus a of a ape SPoapprossice basis» he will nod be 5) fal fn a ian auras of bias he wile be dig ualified, ' fase] OM ina, do the provinins contairecl in Section 14113) anies Het, 21d. Y foson . be disqualified - be ce ate Mled I as a auditor of te Com he /nalitivd ye rere * on com} associate its hol _. otal = : ang otlun aubsidi . its sale an a, Fenas e s i ~ Eaaen, 1M1lu) providls Ahat fies sali oP on the auditor afi hes appointment , dhe facait 4 ce a8 duch auditor and the vacancy, Stall be cae. to ak a@ casiuth Vacances « ) » The. Situahiny smeutiioned ta Aho. Quesiien, prices that ) " )Mn. Yuan, * Sabie Budiey fix, 4 ice whit aa at ee hy. a ah eer ge SF lacs pia she above muationec provisions, 13e tan, Conclude. thar BP duiqualified tn be appointed as Slatuiors Auditor of Das ot Taf he “shall vacate nb offi ee [Moy 2010] 2 Cy wit ero ye O 4p the lated dour tie Section 141( 3) it se ie hat ap oa hate ee ae! tive | pd ; Company» 0% ils Subsi Oe. sate 64 associate compaiaes 04 A of bas liad Rak. obtaded lenin. “ “ - soubuislianu, ul lig any sro sips peta ete “ or ea . “Fie stluaion puertded sin the. queition. Slave dat TY.7 ae ~ opel as an auditor at AGM hold ow 16.08. 2015. ras boon indebted to la. cenany, fr sof E605 0m ei 1.2013 ee a On Ale. Rows ‘aba muttioned provisions 5 1% cow tendlude Anat Te ts quabitéd tp become Ans auclibor wa be supaid the, a ; EE Meeting . tothe iSO O35. ‘Past s Cty idk person) oe, fi toatahed iu Section Seale li Ane Net, dod» it-has beun puovided ihak i leat loa ab OK ie if foal sige ig that, hej) saa rer) of fue valve. ok en eA geeks supe, ) : a a eas above nuntioned puowisins , we can con dude vie : a : Pa fie to Ge oppointtd 06 on Yuditoy~ since > mut of” & 1 loki I satisfied only who he/ releti sine it AP fale Avcunity 0% “f on ud | rate (by Idiot peruen ) tb the. posnisitns tentained in Seetton sus (3 the e its Hct, 2018, it has born ported thot a your jet ; ifted 1 be appointed. cus aw. “Auditor be tte ans holding, outs, ity om -untesuat af, the compan, , 04 its Shiiahius, Do alin aang bf a a > +4 fine vale’ not encoediny He > Ta Ailualion reevdioned te Ae. qytstinn, stots tha Rava auc Yomman Yasociales, Charttued Yreoants th practi have been apporinted Riodtoreg Auditor. of Kushua Ud. Mr Hannan holds tov eqiiteg oe + iva Ud. a ‘subsicliany covipanus zh Mali ltd. On the basis of oaie gale provisions, We Case cenclede that An lifted to. be appowitd as on dito ounce The i q" Zs lakh b* applied a wher he/ i spt holds ecuilly 4. Wittrest in lhe Lemnpan, . ? ?7 ane 144d. aud A, “Lol at ~t ‘Tet phe a ys 4) D5) pom ofa bs = Tren whe will aha calwlating, Ahe , oS , W feb corm or lo. y i) Compare,” hawit > Seat _—— Ce. having, Capital lWOcY ef mere vibacement puscsl_opplca {go nie a _ W Pvt: Co Loprtar +105 (e) Dermeut Ce (Usted Co. CD) Unlimited Co 9 Se tree ee npgponsriclgane clit 1) de compa ec = Sa a (ap. ye Hodis a ICE Sa Bionches PV Petit wttt be tnloded. Kempanes 9 exduded. _____Wenrorer 24 (OPC i) Snail Lompanas Gi Dormant. Lo. @ Jrvade. Co.haven had 1065 than one ‘ae . a Ble inuetporated ovtside ~ induded > wdoded <9 exdoded > induced 3 ince A 4 induded “enlodéa aa ’ 1646 82 Auda — S Chess than 23)\ ve ik ah. i, 00 Cy oo) The. ions nasttioned in Secon 141(3) of Compamess Act, 401d alates that a int a will be duguallfied to We appointed as het tr full time 2 elsewhere a a it mere ‘tex. ce of -the Further, it ra also prbvided. that oe oad ro no. duvenly dhe audit fpreign conten 4 Bab 1 be aia as it fall ofttside ‘the pata ft teu ines _ sie in Section a) te —_ 3 al a vere 7 — ’ : a Pht appli dhe above mantioned Prowalene en the, 7 ‘Sitvatien. Riven mum se queshen.y We tan tonclucle, that PHR d& Co s ik eljble. to thi audit of €Z lad aud iis 20 Branches — as it is Cusnenleg sa eon (40- pes : lamps aul). ae ae ’ 10. Porson, as ber ett “atti 5 ait 60 learvictien 3 ee 7us MBC Ld is heidaig share ef E26 crore of —— PGA Lid whose trial capital is 240" crores... 24r. X > prondig ay aoe to 7QR Ud. State, nea ‘ne is a bo appoiokd os om auditer of ABs lid ta U ing to the isons tentaned 2% Section 141[3) > eho Com 2dr thas fv. pied aka. pou sl > disqualified tp be appointed as ain Huclilor he, abode On renders Aenvied ned to a Section. 144 tn the. Compance ex ils ho inde cesmnpanes ey its Subsidiasus asus Cempanus « She pay has not covered the DS at af associate Companes - ; “The Sivas, mentioned th Yee. question ‘Slats hat PBC > Lid is holding shares of £26 crores of MAR Hd whose tetal capital is Y Z90 croes, “He means / # ABC Ue i associate Company of FRR Lid as it holden more than 207° of tial paid-up s Capital. of, PgR ud. Mr Xb proading, iy Sewas tb PRR ld. > Ou the basis above monticnecd Provisions 5 me tons yp ouclucle Amat — ABC lid" is quali ied tobe appointed as an Auditor - MBE ltd ws the paoui does not staits Ale Aendering, > of seus tb. an associale, Lenpanus « Ye weySeas sh Ou ae CID sateen o_ India ae (ed eumenee (is cs a) [ESD Gunman /enmatig (i ef Fas eee 0 ed tn tome tengo eae ster nit Gemma 2h Lempans aon sega open a ran ae u/s 144) | rtd dt \ | | | \ tlie ie, Be A ed A A £ Af fe A SPER AS ASRluditer cannot render iincloweedtg Benvites” prescribed 2 us 1 40 he emp a ei ) 5. co oe (onde iad ail wv v Ra + , Houucif tssif gp Rlnive dp farbners P= = Bers assocuted (wi) Yarentt 5 Subsidiary, ; Gomshanaee Veneer CRaniner) Associate enbity Bowes povded ) — BW Endy goo whch —_@dEnbhy spon wludle t J J Aecounting and Pool Auditor U having fim/ partners is haves Keeping Sours Significant lente Suruficant taf loence. @ Emblyy whese brand — W) Enttly whose” brand . nanuidl Ges ces name is used by the mame i seed buy mal Sesnces Pu diter. form /ridivideals Bei'gn and imp lemundation ¢ He re feo: th inven Hed Wiser 2 Barking Ser nees Mbnagement soos Saou Aedit sae any, ee ta be ae pucdted | 4.3 (By Idiot Person) rt Oa ns aid down tin Section 14113) of the. Companies Act 013, it bun provided that person will bo c Dovel ied “to 2 be apporniedas Auditor “ky Compan, if he is in full time emnplaigrue > cin on having mere kau 20 anes after a mai Siatement . Turthey , it ys also ghovided har Phe mi putts the rwmben of tent, , the audit of tft 2 tens 9 onl Hada sf tent. Compan I 1 thane > > ¥ fory ovt cvbsourced/ i Tp tae anton cern ate edad os Th filo fe Putdted_of dhe daa. Coogan 04 dood sin 2leo) of the che ‘s The situation svutioned “ix no _queshny shai dual PRS asociates hos deer, pastes f, band S. The firm ts abreades lawns — 4 audit of bo tampanies., vwohtel dndudes <2 branch dudils + Now, te firm a & 0 3 tompany audit. which ene ib a plisate companis , foreign and the tird ene isa public companys. Joietodo all a On dhe basis 0} above. mentioned Procinins 208. ca tencude. that POS and Yssou i ible te accept —audds pas (60-2 sine Ue Kit Busou, owdit Branch, avdils) and. compos, ancl wale Company, assurnued Share capital eas to cranes a0 erkside exuded . | | | | | | | | | BGinia le waneaa &ZALES S eZ ss Tals of ® i gies Subsequent ae Se ai sat i opp4 Beatle accept athe name Committee does not ‘reeonsider Us ovigihad reeommendaitet Rreavid car accept iS due Tecemmuncdatien Aythe oudliboy Samra we ieeene * aan ws 7 = ; ) eae saa —— 5 =e mM) x @) Appautmut 1 a as - enue Ane ———— Ys f ra thuetperahOn) OTe = po ig eer + ¥ — pea a == - a a coma 7 make — ia st es Sa ne ya a a “a rut t will, make (vith AD) "a jailer pnmR, ee oo ° i to the Provisions tafol doum in Section 139(9) © oes Act, 2013 it has bow wiaied that the Comptroller a Ju - Geusnalo| Inclion shall, rin respec of a nancial yppedat an audit, dui qualified. Jaku spiided 0s ai auditory, p o, . 7 o a ft mee a pouod _f 180 dass fon the b LLM — ANAM oe > : ) ) ) Pir ah 10 (7 (Mec Tn i ee the > and “he ition, mined te quan stabs that Wh re \ Ww th question states thar Nicks Lid, ne Mjawta. Ud, whose. ne dhan $11 shares have boon te bee Fatily Centad Govewmuent and State Governments . Wicks lid p appminlecl Mr. P ax Slatedous Audie a the yea 2 Oh Ahe bauis of above muntirned proiuiins, we can tended thake > Wicksen Lidl is 2G amet Com sue it Us subsidian % Government Compas and ihe avditoy shat be appecdiaed » : OeF emnprolles and Roditar - Geaanal “h India. “Thies, the apporiitnient. o, PrP as Statutory Budiler bys Nickson Ltd shal ke considered sivdtid. _£ . "er Zoot 5m Meg (ty me) _ Tefoes bake pooled Lil down in Section 13490) of ae Hck; 2013, 14 has becw ided -that shee AGM does wi beled Anin the lad cade, then eishing avdidor will venitnve his office, ot white at anwal 2 sasediing » 140 avdrte. inttd of re- dppotied, the enisting, ‘auditer Shall contine to te ion the. ainpan ts furtlun ided th tis Section that, th case. AGI which isto be held ra We last dats adjowued wtithevt consideuing the business of, appoinbnuns M re-appointment af auditer, the tenure, 4 auditors will centinue. Th sitions provided in Ale questedin. States hale Roa, lng >ou : a ea jh ppaivted as auditor Cid at tae aamsal Gontmel Pfathnc ‘ a nf ve 4 , (On lle bast of above merino. 128 cg tau conclude. tha Ram, Co. cou tonbnte. os auclitor sis cake dle =i =e te _ uot bee held sin time. Sn Case, the next 44m adjeucuredd ‘ censtdening the business of opparivinaunt or ne= agpet oe jae un also Kom & Co. com venlitet: 0s audiior till the see? a Nov op) g.10 My Me) ok. ah Set aon tented a Secon. 138 (4) ofp the | He tole it fas bow thatthe. - ball bee 2h ana Ane aunal aren é —— al " aitvatiows naualisnaecd “ait Ake quest ion. shactes Ural Oue- of. doin Bee hal ig ov ‘lea, iseay ee lta ae be lait ab =o ve 7 _oppeuabiel as aun auditor M au re Resolotion, Mr. Sanju te the manner af a f os on. de, spn paeenty dhis act. "Bu the basis of above meutioned. provisns , We tat contluds. Anat * Ne rete re Shall. be made” th sane manner liko audi f Gowmnunt Conpang appointed, “Thus » the oppsintat er will bo Pata aid and Lhe aia Cy Mrs Sanjaun ts not tenable on per Compenice ae 2015 a : a ~ beet oe dt aa hahaa"i 2s a Cr , “The Provisions tard down in Sechen 134) of the. Conaponies Ger, dos preides dhat ahe auctor will be appoiitell ad the P Arnal Gencral wechiny of the lempany aud he shall held office upto ythe conclusion, af 6 Nar. Further , ~SecHon 134(19) Stade Una) iin (ase AGM be mot eld within the due time of the Weditor & not euled at ane AGM y thon the etining Auditor shail condinve. to hold D offi wml any ed auditor is geste Gn the basis of the above rmauttioned provisions » We tan tencode Mat Rom & Co. shall) continue as avditar AGC Ud th cose dhe AGM phos not been Muld at time. Moreover 51 “AGM was hold on , Zo" Sept, 201 bot adjourned usithout ennscclentngs Whe business or re-appoirtment of auditor, even ih “thot cose, Rom &lo, eel dae to fold opie swditor of ARe ld. : , ; ; Section 139 (2) E34 OD§ Role 64 OY? is =: <> 5A pls 0c &S ) be Cicabili i? ‘ Q@ (Jeet sete on, yar me gan elie ofeen Sat ye ee |G2S aes fu Hay | BLL Prauedials con serve caren iam lalp | | \ DFR di dd A Aid eA LAR LL Lib bh bt wii, eal sale fol cepa rare tompl with ise. ee mePhe The deans Sina pie shall alse aucluded th this tonne while apple, Abe provisions of Rotatten . B. Yppoitmeud, of Dew Duditor Oy mehYement , Ane Ie oe een reeemmind the mame + the Duditor soho ful be Appernted by memburs at AGM. vohere & necessary under ae 5 , : of tke Audit frm , then ‘that sa de period of ae contifies Ww F/s } , (1) Duditor appointed at Abe) wall Mot be umcned vedi these pmvisions . ; P ] 2 2 \ § \ Uo mene the “of will aembemeemieay te the tenwve “a . y OFilkue of Casval Varane | 134¢8)] hoy ea os eaaney sha ‘lL the vacancy (siti ER) = 4 Realgnaton Try a reason. > HL oad RE jeome i iF ae vacanuy ey w. oy aoe . tive wordoane ut met a ? , Gut 3 months ca ? Lies Uae ee A a alFusnahon aA os BRE - = ar a Pppowtmeal: ____g tray 000 UA fume _____ Bo! Sept.20° _ Alin 1 ei ———— ga tit deter constant? 2, rary (16 odlfeusaaecl 2gRSN Tina, Teenage = Made a a en ee) ee ee | ee=1 Delain eee q Kechon TA) | ST; sien CETUS, un GHA! hall ci meh ta las MEpREREREE EL Ba G8 (®y me) : pS Relowiig to the puovisrine contained. te spite La , Ae Companiéh 1 201d, it has bem provided that Board of Abrectons ee ‘LL ants cabal, vacancy in the, of fie any audit. due to reese. hor. Yedignalion, rn (ase of Non- Govt! company, sietikeaf 30 days. eu a of é The aitvotion muciined tix the question siaies that M/s Yoong li Satu; Guditers of Old lid ts ddsolved On 164.2015 cle to difPesontes PO opinion cuueng. ther Another firm TH Shanp & lo. was” appodistecl ht 6.4,.2015 “th the Board vatig f bur ee “tt , Ou dhe basis of above rmentiined provisvins » we com conclecle, Jhat the appocitnunt of np /s Sharp clo. as ww ovditors of old Led is valid « y4 Ue > Beant Meshing, 7 Pepuecton te Gy - a y Gemival Meshing > Roasad -Resclobien OF vo) prootel ” > ee __._ ae > will be posed© figs vec) Tpdor sha be 9 be puma “on pig ae. 7 4 a ! Quis Nt. A, us agieed ena rommedalion > 2ynom to oct Huditor_c. a ds Que 40 seate rasens ,, Ben A mabyatl 4 a adie en! 10" “Lig bot se alien en 1S" Odober ; Us there enalhg wluch, ow him 2 “Yes, State the am) t (Section. wat _— 4 } 3 3 3 Le : ae oY stom} lower 3 Yoov0 fete “dl ase shall. i a te ee i eo =3t — SS Ww RF » ection to(s.) > Removal Se Sidon o * “Teibuyal, y Fribuyal ‘ the company, to Peary thane ils nalts = _— S Ben tha \ y Pruditor -- = sf aa 3 “or @ Teaiker voit be a ames a ‘ appou <= eng = (6) uditer shall fs eee oe a ne a ee re, ae | ee,J — /erediter's va ; y ether iti, Co yc yuoles oe tuplicalions of, foauel Li, Nudate 1) Geuuals) 7 NCLT eammdvecrrnEreeripam, 10 whunapsrits: ) pron f auclilor as committed fwd e7 18 anvolued iW pow. M) See 1406S) a bs queer ufs 140(s), > duen ane FuditY voll be as Yuditor » a mY Bee Mel s as been wut ‘apaaihe athe > Ane, eeaM 4). tee Sew 9 fini tf ft en Pm awit be es hele ee ee ‘s)) (ances one ta sha be | 2) nf a aoe: © bx a ag pe = Audit is comvcdedujsoque(a) , then he. Sha, | 8) 4 bo. frmumber| exediter] soy ante 2 | #2) 2. Auditor ‘ax: tomienrie, wna? Sas He, a anes ; ste pe ag la Lo Cg d) 2 “=55 odie ‘pkg have a | ad all time to | on ocac dhe, {eheblee saline at the i pik: cman , in Hy rae Sale aad pac cas whatth, Me ‘ ~ 1 inert eopmtr eae 7 i 0 fs a D Wale lines wheee Knzwn as" vouctrr yi) Ais ove ree labour) overhead ) auculed Th Holdin ve a uceebhs 2 toa jig mt i en ine of Boor fc wats of a vempany, vat ert a aes aa "he maw iclen | ne Yottl b nb Hed ¢ es Ghould be ie tu fine ae ia : . pM sess ams JRalf of Bal, Bedior — a) Pete ek ett —_-_ nh eat ee ee ____cAtlopy stg Branch ix ee “ < e & * s 2 a : 4 a5. - ml Q 1 7 x 3 a “zy ] ) . 3 ae Za iB sis le >| \ | i ? 2 1 (| ? ? ” ; ? 2 ? ” ¢ > ? 23t cece Ya beorclins tp the Provisions contained ty, Section 63(1), the upire Ahad” Personal expenditure 0 the, Director a dl % i not be Aremed as business expendinre of the canpany « wS80, Cony editor shall cliclose the same th the avditer's ~~ On tbe basis of the above montened i E 5 ovis tins 4 we tan umilucs —aihat ainperse E110 lakhs spat by. Dinner en his mn travel. Companys 'S Accompanied by his methen medical treatment Ses mated sy au aaa ope ~The amount Repent spreifically en the motlun and hen treadmudt is nob tho puset of Business taptnditre « Tunefore 5 Puditr should disclose. this ua the wie), ae P ung to the wrovisiens contained th Sechim 14301) o} Fate or ze E oh hon ; es Act. L013, tH has bow provided that every, ovelibor a ig in cous 4p books of account aed omens a Fi 4 whether, —ahapt ‘ak Ahe segisterecd offi et at any other plate. «lt means, a, Huditer. vents. to viait ang branch to access ecards whine avril recon “Bre andited bys another audi’, then he can. y Ow rhe baile mentined provisions» we con cendude. Var o Ceompanss Hoditor cam MBI to Mumbai Hrnih, anc access to the inveninye, PD records maintained at the branch , aud the objecttan of managemut —@ shoud be tonsiduned rnvalicl. 4 D oe ss pete tps Bee A34 caiton. of Rinecler | ls de, alifred to be. appointed as direclor o um . “ae pre ee tha. sompens ere ms a Becky 3 po se a te re (uw) OBA. Ama pe Default lod > Lean Gi) sonoma mf i t ; FEB | Ee Sectton 4143 (4) Study 7 143) AGC Mid , whose 307° capital 1 held by Contval Grennmneer? And 257 by" Gowmment of Rajastiaw 5 is hav, “MY 26 the. audrbn Moin is appointed by CAN. Ox sompletions of tho, Huclit., MyX hos pubrmitted.dhaa Auld Repo by C&D and oA has comms Cucepncies tn Shores ‘and stodk of WEL lil . MW rhe Prompane 4 tre Hadid pout ware “preaurted befwe Ure. m0 phe conimene have been ercluded.. Lomments whether Lhe promo yong 6 fustfied *fan me manner of Yuck4/ week it, ae on f will to apples. mm Fraud | 143 (22 “Repo YOO C8 ¢ & ei 1K fred to tonstitute Tudit_ Committee 1p. not require to tonstivite Audit Committee WAuditer shall repert to Audit Permmilite. seching reps within Rditer shall rept to seeking replay willwa 45 ’ 2_ ga ao 2 FS ged Fata ne tempat 1G 4 2 eK 3 y afeplg reesived: by Reply mob received Company shall repent the jf 2 big Be] rod ee wh fond Repait uditey Shall forwaid report along with repost sent te Ace! oad yi an; Samia “ake Mpditer's Sie Buk of compa 2 “Ta eucleoties 3, Came aerate Do to iusto ; avhicl are related f i tA AAU ALA; LAv ACAD IL LAD IL ic kG elleo Pk) hie Va r v ; . : Prout — (aqmiaeupsshacap> (a) une eer cemes |! grocer mox:/ igi (6 aumeter - goer > JuafSNse or spam Sn - oe more | beteestings - a — (©) woausloys) .- 7 Escotds Z 0 encenting, toc Zier pfs. depesits a Of the compan, ae ey ee, ee eeWwW estion Comment whetlion, fing we cna vA ai ad ee _—Initrmal — ats ae 7 2 4 4 - aks oe To el © ihe a ci sats ary lbomovehs 20S create (el) Public lo. having, cap’ pi deen 180 eres He loan 99 ¢~ 2) aye, aaa oft Man, tout a DTrrade Lo. Thavare, tusuanves 144 or bot loan 100.6% : — 9 ee gee. 180072 Ee qacr th). BPG. ntl eel — Dir, 9 ___— acl (a) =a Aine Boa cpa ted. ht gestecce ecdedddd 8 ¥" ase Count a ss} = Censidired ts gout 4 Rooks o| Aecounds 2 a) 3 sulin aa nvestmend—> mores Invesbmevet wi trveshrunt in Investment in RS Nats Cavipmaeals > Pam > upto equapnteats > “pipto Sevres mere -Ukait RS lows upto wo lacs ae 20 Tass vpn 5 - <1 Avb GSE STRY 7 hie ie ere a ag “TATA Adee: manarucabon Stites ib Jawan 4 Products “Tala Phot. “lta Indiumns “Tata Walk, , “lata Dovewmo from whi lempan (as catmecd 1S crores cacla. tn tle. lmmediateley Peed, financial keatt « Lom. Sern = {a) wWhetltes. Compas, Ub jred tn Pou wast “eon . (h) af yor, whellurs tales ios? records audited ae Fefoing to dle ontatned tt Sui 148 oo ) it oon ape alk dhe aap ; es ae cost Accords . ee Rule —— pooudsd lat pommen seta AbaalL gek its uost sucericls autho aulited Das exenall chs ound. aerulced Auning, the. tmmedintely preceding, Dun i lee aud being lah it Pinducie ts JAS craves 4 mere. - “The sltoattens sowutioned tix tne question staite. dhat TATA Aeleceommmnuenitation. (Rupolated. Sector) have 4 Products, Tata, Phatm., Tata, Sndivem, Tata Walk 42nd. Tato. Dpceno which company bas _tarunca.. ee ences ey everall) in Ainmediniely Preading rranaal ue Alaa, beads abou, motioned. Poouiinas, it bedi 6 Lenduded Alek he is_nequined. 40 propane cost recorcls since its ovenall tuum th more dhan. £88 crores. Pout tt Should not Ads tost recouds audited bteause the ngeeqote tunnover of Indid dual Prodedls is less thom E26 crores gine dhe everall timo 4 more. thaw %SD wots. | | | | “ KAA BA | éwuwvereeueoewvve ay Wd. te 4 = = leas sakorowes + a ee eel ' ee ue w : > Scent teed ; of asap: Oh, 5 Mas been appanted os Cast os of Au ted the Peaoid ‘mmethng held en. 15.09. 2019, Stale,” > ae appoon tea eas por tle time preattubed unden CH, 2015 (b) Uae last clase, of sch te. megiticlanc, appeiin tment , (c) the last daw of offgee + Niner pen has submitted thee Dd lost Mudit ut” on, 10, 08. 2040. » @ the last - cf fevioancluncg oft cnr Report to th 2 Ves : ! ) a4 Sept, 2019 (d) 4" Sept. 2oa0 eel ar Sept, 2020 ies ca t @ Jo Aug 2020 vant,Ze £.. ginet.< qa fall Tosi lor ‘QD Reserves & @ Sale @ Bahase len re ime Assets Ww CAPE) Ctangible) _ Surplus produits @a Employ 19 Investments (@9 Share. Captad. @ Sale of Assets Gunefit” expense. Frade Receivables 9 Berroninge @ Income fen © Lepreciation Wy Inventories @DTrace Tayables Jnvestrends 3 Arrorbaatis ww Imangible ‘Assets @® Provisions Other Domus — WW) Oiler enpenses Cash it hand (CHlentngent Uo. Cag; reat (onthe) bt, Cash ot Bam Oty LiaKtlades received’) ( poves fort ted (4g. ofs exp.) oso ement om Se ae are, vabunidlec ta he fis A VIVIwI Idd ddda aes» “Tromsactions have, cue) sre tosala venti clic ity _ ee 2) SI, = a 2 DN trausactions are. _ 7 “Transact i rucorded in | Sle? beuaa Fiat 0 ___boun rn “have bun — Riese) | as fer ! ‘ricocchedl appropnaielig +e 18208 — _ a Alene spp anneal tu be That balances Ihave bor. pc 2008) — a a. a aoe ome + Emit, OD eee a ———___——— | | | | | | j | i | i \ POs sb Ai Ai ins bcd bes Sher tees bee bee Sh Tew te OS a Oe er 4 A } | | j 4 eA A) $3 ) y Quustions had wu tne cbwous astentona ? , (0 Satanact of Lak “Travelling exp.-2 © SQovo ) (uw) Balance Sheet ) “Trade Receivable — 200.000 Goluon. > > 7 oe a “Goullig yous Fade Reeuya bles > (a ah ) ® ae hove heer, ueuwnneioe A) That tho balance of Cebions Total trpensees nas FS000]- ts & Lo,000 A > _—e 8) That eadbmemeeitseatas? have. > o) Or ee ts FORE 10 bevy sxnwmmenclae, ) That Debtors have been ya) ms coulis lisclasecsade propencralie? ist., , —_—,, ofies > dhe provision , 9 That ep, 1s eeeemueerinenaianes “ho (oe f) That emp. is mowepenrrilear a) , andlsugulatons’. maecoveny T 2, vee n_A¢btor > ae ©) That Debtors be Ahan Feem Question Balance. Sheet +} ABC lid. on Long Team > (ash ta hand. 2.000 Inveatrunts tleeocn Stored laws. Zi0.00.0n Machinvus i peui.e, wast 13.00,0¢0 () Qiepreiahian cancat Op. _120, 00 % 1,40,000 a) 9 Ysscsetienss ‘ ee ee ee ee eeSolution. Assent That ennty ix Dat t0.'s vong —°That fo. dim) Tha? Co. has loa nite Toncaals cP Zi NOOR Te sy oa wrtoun Plant of Zince ate ___Cenirtence) A Macluhery 8 2) That al) the. wa) That enbty te __dnvestments daa NOWAK have ben 2) Thad Lo. ts han smssniinnenay, (it Fb, shares,Ot,) _(amplotenest) _ a - ass: eco vo DO (i) Reuk sectived > Fala p (ui) Snveators 2 _€ WD c.0vo olution Q is oO “ed pial Yocthad Mowe > : a > 8) Reut recived 9 (@ “That reut bos been succived . > (6) That iruonae. i selaiecl to Une. evbit, Li! >) “Total rent received is E20 tacs. dusting the wear. (a) “That all dncomes related to rent hase? been secorcledd (€) Mat thume is reveme in notre > Pp That rice, thas ben seconded appopiarely and pressutted pes aff : 3) Snvtuntorug / > a) The Lom pais fe navies, invertors ES0 lacs at the aud y (B) That alt ihe inventories Boe been incledtd (RM, wir, FG) cc) Inventory, having, a vale of Espace. (d) Mat Compones bs saa sikht eves Inventor, 9 (6) That Inveutorg have valued as per H8-2, ee" Ydvortiserweat exposes 7 > (A) “That Ale amomd of adverchuement expeudibre uns €12ca.000. yb) Th dhe pense boon recorded in the ears oippropnate, ee period. Ley re saat ofs ¢ id eappenses (o> That all “Ake expenses. ro.trat. advercdserent™ have, ben prey recorded , ) (1) “That dhe is nelated tele entity, (@- enpents 1 ; ye) “That the enpenses is rere th mature»5b SERCH HN it ea JUNSILE TES. ie L —s S oe 5 seul, a Special aptds _ bs fe 1 289) Paonmns tats.) ann (Su $3) Hy Shanes (Sec $4) — x es © We sfepialsou0 96) aw Rewre's Cui (aw) 1 Vide Ae A MAY WARAADE A LELCLELELELELLLELLaooF é€éeé ts ABC Lid thas thavecl shares to @Seme ofits mumbere at disconi ~ As an ww0diter, communk whetlun the sad” alletruak is valid Undert movistina of. LA 20132 Fred the weunits of. such isu = o fo Md prowins of Sation. 53 off te inchs me ebb Eras boo ded that tive of Sharus at déscamt is hibNed. enept as provided H Sweat quill, Shanes te oN Ona bait agen Dete Rattoctnag Edame. ee ~~ ile 40. cornp! wel, the Wins _of clus “section y ucla’ coropains acd 9p nc a ala fable to a pemalhs equal. to aman through sive at distomt on five tabby supus whichever Us Poss . Moredver, the Ompany Shalt also be Uable 40 all menite —Druccived with tnlenest ab the seta adele. Bom cat p anrum. 40 whore gittcle ehatse hae barn vised. ° “The situation. omuntioned in Aho question provides that Hic ta oe wasved bases te some of tts momben, 2t dcscount » “o Aa da bets-of- she muniond porting, Ve. as on avdetor Aran state. that dhe + alloment is iMyalid y ond her compan, and ewous of ite. tn defaud- Shalt $2 Uable acearclinis to the provi mentioned above . pedvdddda5b ___eohas le Sie) oa bo an ae ot discount can bes 2 ——= 8 2 a & ae eee “tll a = ; fe a oat Epil, Sess A Specials Reson aan it be ped at ena mating t Bg a tt shove capital an tw et — Si A041 .Av& 78 ah. fe Fier tAs4 a » ME. Sweat by ays hy shana tsased tp le ceamlaytes 04 sQtrectns of of yp thwerompana, its sswhuidinnas compan, , its cempanig » g. * Emp) Ploy ees should be Pemnaawal eumplogte > . ~~ _ of the companys 0X Aubsidiaru, compan, cone. > ing, nia obstacles Icio, * LORAIN Sal. comply ity t 5 2 2) ovhether, the asticles had) avthorsed the reduction of, Share ital - b) whethin speeial vesclutn has boon passed by the man bers. ) whetlun rode has been senved by he. company, to ROL, txeditems Cb and SEAL a) whether approval has ben obtamed the Natimal lempany. laa anbmal (NCLT). : oe. id ee) wrbethon the tnderust of the tredilors hos ben seeuned f whetlus -the orden 4 NCLT has hewn published as poh the manner directed by the NCLT- 5) Whetlur the copy Ah along with approval of NELT. tas been filed with the ROC. h) ee te Rot ‘hos provided the tentficaie, of Registrabon i) then sha ba an daft entstihg wart. repugmunt of deposits ) t of aa en 5 . a 4) In (ase tai daw 5 eck lompliance of Sekt Guidelines . A chech P eh, oucumbag etna 2 pe te “aelevant accounting Stondae " teas ) ) ;or 4 | Rodd + Prone Bret eee Shave Cap ital = 4 ' 4 — Tals). Sanaa a 3 7 oer . w. 5 eter prin Se (see > aaa a ‘ ' 3) Obtain on es o_O ple 26), : Check ak el fdr pi Capito hesvih ec). - 3 ge eT At 6) a een fas In case g in_ authorise — Seem ad tothe: Mo A 4 Kanes on Comptia. Presuats & fap a na Stang “ise non apa “Tn sae ai a oe Rescues a Peonaicns~ fe ee eee | ere Prviions ane made” tw omneee ~S--singe ae tec wf a 5) Reh ERR in| (3) They musi be. entated T ~iteant tt cone opal | (4) Proviinins au ty maha the companies . » awd have, t Be made easeeperer ee Reserves wane. er Prnaplew 7 A lV 7 sdepes OF Sesenves RK AF RY ARN RRRAAR o = 2 Rev eure —_Kerenves | Capital Reserves 2 ofits that aru, cma Tt repress o ie tasmed. sa suspect of evenve rebewes ae crated ala pra iene th the on p — business, 2) iy f ferfentd shoe ia @ °@ (ose Pm wSuaplas in P&L Ale (2) ORR jhe set PHIDdWdSD4) seageippaaons ¢"That alk tae, RAS have ‘on included , 3 stamens: That R&S have Leon ve fee aerep anodthe meme. ac at Galante. dies baie oa 4 \ ‘ ‘ 4) CMR § “The balance. sl tan encl : 1 \ ; ' 0%, 2013 5 check beg — Aan offal Ba. — : e ar a aud ie hs Mamemmmgeomn Behe: smd ey nannies wu). -Piadtind. batons ta i mandala pop 2 éatane Lin case of ofsomb bau kee shall 1 tu Yucliten's Rope sx pte CARO , 2018’) : (S)-Sncose. 4 emmmataiee check whethe, ebmmagenipemiammegiee ——— with dh Ot, MOP 0f Crmpanies ‘ody fol, ———___"» Y whevrwer ae i made by 374 party u imumustint vith diiclowunee made by yrreragemen, the M “eneption” wilt cneated « é K Extownal confirmabioms art Supportive evidinees not the Sopfruent and OPP atte emdenves m6) 4 eu enfin ne tice aa » (= while diet Pras ere lean. ( cenloy mans) 5D was o spaciabeppeuomaaar, chek whether dvnutalimnelenis > utiioed vi special purpose er not, e > ) . ; Dec? Lonsfroali, sro sll Ferien ltl ait > Phincl panies i» elect Ahe third pantie, 4p whom requesh will be made, 12) ei : (a rifesitive.¢ Audiher will demand Ure repl, in aealasmiiiter i 6.5 Ui ASL G momentos ancl * # (bWengihvest Nudites will domand dae tuple, from thaicl pace, cage " sfemuamsmeneeseevescnoner s ) spseucbestareneqient to Ahdud pantics 0 In case of mame conmvenonnindni: by Und parties ) Lomnpane tle. -Hepli, Wie Abate of mequests. . ; s ed >) gn tase zi er »ny a Compliauce, 4 eS Aubdoutive, Dhak Pusu dust ok trade, ea a 7 lackoamattcatios fr aldo pa “ hin omen case - cheek Select i eet Alar o| (@) In caso sf ination, camapntonay "mg eee " vith theater ree bon oad with tha My Chee nium °° oe ts ‘eR eee / hes) = on with (8) Shodd be to qeenmeals 2 i ie posi @ check In (ase = . sreitt vortane ee (w thee : ieee ya ae orto to a a ~ pws Valger * schedle, _o Compare‘ae (©) chee oma “ge i Sn et At at ao oat i i i @ la a es ie@ le ia i@ le io er te er ee oe fe is6 ee : __ , or ) eA ; ese oid Cominrene iat fete OF a ) on Wintialbie SS Speci tin Weld : (for Ubigation auc claén’?) Littgahens and claims ; Ye otha. se Uabilities) eee estat 3) Obtain te Acbintct communication. [ndeer] with fnbhg's _fubby's Exitaual NiO , ‘Boom Enienunad mF leone legal” tonal, i iene Ym case of MMT (1) The Auditenr deteimn 2 pbini a Ahal the emma minut he . ee saa " ga & dain 2 tc adennii (3) Thee is eames as Per seuear ane cepeenenuiit (excepbe *) Sn | (oe aa that bervewr, Sodamnmeprnn t ee lama gens . ae ve io 3 w S Mow held. with a Ain.wach dit pens Niles alana 2 aiaes ee eee ae rs (u) hind {s) Fe web) ARP po. oI ee S Baus Cusseseliéns ark, davertouts : — a Pes ye al “Te estiBlish, «That all stocks “That Inventory “That cent uselosur te ae Soon weer. Ts & havhg er mightier “That thventa hve. —_. Sere os Ley Peat = Records ee © > Mae Shall aeedcabasamarie mas he z ae — Tor a daa teil, (2). 1 M coaard as smck-pmopaned let. records w. vt awe: ny than es and shold _ Iweuttors £4 + Tetdoy shold Bi (A attiall PF @eSe\aio wieiéia wiaw wm wi chybvvbvU Pi ese Rabat ep seme 7 PP Ocde Jnable to aattencl Py Consderahevy cay wohule plannung, due. tb (fete b as ble. Pj oh, Invemborrey psten| eruumiatnnus w S, CReasen > : = of, Preto as dit Pvditer shall mea *Umitaben of a ( obseHe + Seizures mete Oc Tories Goa Lo eReREMARE an: @) Auditor shall Dovey Satine refering nr - proaures_on coffrurt ee bedveen “ia "cancion, 8 woorit. enrvenibore, —_—- ¢ ele 0B an Af net posite denegprrede s = sae “Then, ne imam 2c 4 rege Ste FESR ( ; ‘Trsoneerimisetrnktsc7© ce |) || eee | | | ict” Nov (4) He rmupiberaety oh oft. hte, | 2. Tania! LPM + Mays | | woe | | | atin Fo @ | | be, he | | Eg: "te ab orahon jute be} é Jugend J Mr yh alne audit of DBC Aid attends Phapieal Veni icab at, Lweonborig tondited us 4 A Mnagernont en $Jon 2013 “Mee _ mani pa dt dud_Lemjaay on 31.Man, L019. ~ Mie Aucltr is eee {Gearon TW. atof POR Lid mates phugsical combo of, Ym on AS» at Ale Auditor 47% Cooled not a itdie fo ill Yeah. Later em, Touches combs Ue Sicko AS Oct. Sule, snahethen Auditor has Peifrme tus duiby DAA AA Alda ah oh ih ol wl rar barb orl or | ay be ea oe ee weston S The. tmanaqeauet of IRL UL Mos susbacted ha Pusller pe manag atten the. ia juan tenducted by thw. Mmanagemont,Pe yess fob one ao 8 lesa sath, id Ct toga vith that Ye) ofanuion. of [pe Sg willy. tat — Compasuson © commerce sa ct safe a _Jiwcdions i iw etait ~~ le ny Sule a Voaluniitre _Rigints _ Pracuriatien Fup ow, ch aa cae €: c a’ im ec) Kawa 0 ace a ioe tee p ftopate ome pemmnpnts (QCM Aa « the (S@emmaner @) YEramve niet ee — = fx; mae (@) FIED Q) Obtain check ey 2 eke Fanaa wo stain a) A ema Deupialion, of WI wir Peet tee ; ; Hold. discussion: ae Pros ne recertis (tost she's) with persons proven. prpicsriosn tiat cactsheets ome naka tine exieg by ue enh toner fest the a. ee wei NS “ »sta of Goods. Jud Tn Conisgninent @) a acaba aie w Comic, flames ~ e+ sta, (5) femme fm emg —— tenia —— og sadn, Seal eines eee. 7 HE | | r | | f! | § 7" AAD DALAL LA pe bb pe ek Pek a ARAR aieSait of 2 —— ~ (Tangible faced assels ) “~. AP ness eventos ca Meanie, Visa this vhuwned tin ~ h vilmued ain the normal town 0% th t of business, Lavhidy ase” not meant Fr a = 7e- Sale. ~ npes.c. To auton ae sg Te virprove the, eames = tapeey seapaclieg. v iL wNainze. ls = a acura a reewwingy tHene ° “BYituccl A conterne el 12_ produces eoagp fr Frain in CRmeMEM: 1 changed CrP MAP i —Ayime Stent. tO wenn Statement. cancer ds Deprteiation. . romple. (0) : 0) Dachase of tam re emtelpeny : : a pone x (G) OF Revemee-nahire but dene ti bef | J > A Beet Chest 2» es i avntiin TEMS Gi Wager) matertal on 4 cost of, beilding ?ii] a) |B : (ders hehe OO trite | | OE Pri (vedfy the — =. = ti y | | rae blew \ ent ‘SR .n | | | ©) check, 1 | | | 5 | ” | check, whether | bo el i j aoe | Wai tes toe | | | C eS | E | | of Are. | i | I corel yeAAR a —“odit ge Sita Prana bie E Pssels ot yeu. 7 al. Puoxedures Say “Trademark: oe . ' co "0 wc rere - 3 acquired , lon j , 0 1f a equired, check agresaneite ‘\ y with the seller oe! red 4 ‘Lee a check ae (3) Check vhutlun it is vad SUB assessee seumpiphenade velo yespective. lawns > check, (4) Check the ©) 1b renewal is i Same, Hy check. aoe eek whet, smanired ee (6) Checks eieapeseeatnemes eC Sata a der Seba. ) Check tompliance. f , cA,2013 is 26 cher (8) Check speepeaenischeasne over, a per eSibeeebeeT pe sensomable. pouod x >qe ~y mem AA f (2) theak nohether — gy ORadetetate—q) CheK QD check ~—i ngbla Nsset is fron Management va ie | Jno 4 sina ' avec food | ‘ by the oat in| : (©) ervey 0.5 a i compliance: per on “ mtiaton, | "deed. * iby if = |(@lenkuw aldetiond | 1 | 7 Me asset | ote seeds | @ check whether, Cheeks ok Com panics | | Pmonagement as f a © Gee SRI) 5 case | atc fe ee, ik ee ETE” \ fir mohegan cbc (wn wae 0 , | of thoris-de | eae iT | ty | | |= Cosh and “ifs es galls 3 RAS ~~ ak at ae &) Check. salen — Ye. ee ® cal fatto nd OE v ee ani ~~ tf nak posable y thew (3) Sn ase a aa wc oy 0 pronided by hank, . W 5a > & oe a ie eae f Cif nee shat, (6 antomplt f a. mn a ovensleeat a ovensleeat transac hens ss “im ’ - - at reasonable intervals BE nama tore btn 2 tops ore tn Substontiol ies check whetlun it ae —~—— ae eae 'ees : stead Reais oe e eee Lentied Sysieras Mid p juoiie “i ih, ania a aes Systane ard had ult , w Check tat allersnbes ‘have fyave bern sranord. . x \ (2) Snare Anat somes ove. sey ‘> sete - ae ee that debts oo rn iu 1S ee | 5) Stee “pales, comteelierAwirainenel vnloss Lada, _ @ Lashesisnuaied, _ nt geal qmSee ASCHUEVS Wei wv wv e ae Q) Ensure, whether nina bia 4 pubjbalances Hove ©) Calvlate the 2) check agree — Ts (4) Obtain miler. (dense that FUE provision ele ) (Ensure whether antes ja- deauetea. aa, bins ‘eawenany os per Rotate — (8) of Padaaente veils ‘enon off > Totapisahory cheek chedk vphether cash, ia} rechied ‘hnplume ‘ Chae a thot Mandate cre Hine ve rit Tr (6) Unseaure,consicier good ($itrome A de fran (0) Oireitor | o VPM. (6) Drecter/ \ Monager (2) Fit (O)> pase \ 1 aapse ee ng a ae AAPL ran Wy Se RRRARRE SORRY S (1). Geteotetlarnbebtm orale raqctst sill bo mode. - Ae I \ i lal 7 1 i ba Gat a ak rk at Oe’ oy é ar Lae Lua Vay | ur (a “ns Le ec “a Le kee ae i SB sic bt \ & te9) iat ce Bs Luahions pe E 0) Rent neaived : —— : ame. ; 2) Consignment (2) Snt. on FD (2) Srplogee. Benet > Sales (3) Dividend a 3 B) Sales on (4) Sale o (Sater fy Greil» PE So pproval basis Investments (BD Power aud op & (4) Station ‘Printings st, 7 (SD Adve empenses > (6) Kegat & Prk, (2) Travelling expenses » (9) Dep AP rm tiseton, oT Audit 2 UCU: S > ucli€ a Keceipls. PA pene ow. Sale of ems 2)In case of special discom, ebrecrmneiveanimans the. ) higher ah " (8) checls prope adjustnns of discov provided tothe, customs, Mw. ww w@ Vwwhen there 4 a 13K Voxt. Reloted forty, then that uh is tem a“Roh 4 fraud o° (4) Check Proper Adjustmanttah Sales Revers Adjustorastt of SA RRMIN fy—t ar 6).cn cash 6f dalantinie Chee sausage /etamantestee @ eal so (6) Check expan faassen Bs ) Sn ids check. 4 Of ecb i See cerita (0) Compane — with dat APO Plhad Kno. Pre, ietatect ee a, a = Pte” a aad pee Vv av. Mekesh Ambani ~ we aAo 93 > 2 \ Seimei set bebvetun » cleut and Teuant - : () Check, commpurnttoncof Rents 0: re Agreement? , (3) Ensure, Papeete _” Cheeks. the sve ales of Reut 5) Sr cre of agra, check whet, element? aa scowls Beate: / Pass Pooks ” hak the saeaminebonfe (Revit recived ale.) apd ld” VP INC Ce x JED OS US ’ ei Check. due ene ) Check cemmpatatinnpeetimieent 03 7-7. eniempasenibantris toe : Fb cortfieaie ‘a Check due dates: 5) Check wary ah cpm ) 6) Check centny th the Wenniamesmlea © banat de pe Che aes : © ——— ive pa UD heads ening de Hamatnte © In ee of pfs 5 cheek salnetlen —as te 0 ae 0) Sea of ge tin i os ei \ shan, Reber, Benda. ~. y ci 4) check Propet antounedtieny foe gale rh In Claec sales rdee of Investment is owsboleas Alan ais’ "acu. of ala a Hh Aso, dlse simine, i. ££ db oe Be Rae Dae Siew Bic bee Bee bee Oe Te, 4 the cient. 2) Vouch ihe. dibaseenndsanvetenss of fights, Hotels eke. 5) Ensure vwhellen Ure empeuntditores is fermebusioassspinpone (0) Check cmt amentosatso SD Check euetag in -maruinabe alec ©) Check whether. amnuniseperd i amasonabisamnsmcie +) Campane jhme with that of PH (ARE) 2 Ene whellua ihe expnditire oe 2) Clreci aac temas. Hi) Check entry, ch embinaaboonior =) Check voltler ummm. emamrnatstacnrtsmait=s g) Compare CY -expendblre wile aha of PY ( 91K8) ° In tase of, feces check whether eclimammnamacdanlstitys bn mse of, prepa pagrus, heck whether Shawn ax an aane@ = Cea ale chien re) Check ben gamut ads duasnabl mu. 1) Cai emf © Check exttns 2s Poaceae : Aga on bet es ee Sn ene ee 2). checks open amnpaanesemepemprannan os Provicled ti Ale police. ©). Binmnine. espa eteserinieabin: febacen Cliath aud Inatrarnce Copan Sn case poms Iurance. Policy y check gations i} is PO BrCheck euhy in the vPaweaBook.ss Check hither, wmtemafeaDapieation i couistn a) Che mata of Supecsation ~3 : _pe et siete fa gemma WD Check carapliance of PseoN the Provisions o See of CA, 2018 2 salaiian tle expenditure for uuines-pmgose: >» check the Aexms aud conditions r advertisement MY check Pass Rooke ~@ Check cutees ti emcaied Ae ee whelhon amok pated is Acesenable, ov not e Conse. estamnpansite ith, aiaawofietey (ARE) »8) Se oe Sf aban, cick wi mamtapet iraser “ae [assets | Liabilitees + _ ¥ + +: a Review the (rfees as Fixed Ass Capital ~Shgowsutue 4 check tae * Caner shp> e sper of the ewhdy Regier Mite Deed — a and aoe * check * Exidene> * Praper Hay = Proper = dasclosvre aes deductions * - errr, ee + mmr (TOS 7F, Dipituation: (2) toa Renew the Econernieally és1) x ae * check Gan? weaker stdems' * che tm ensure po | ai pte Chec ‘eg he Co. _apey “the. 2 7 * pe a unto? dowmets as per of Bee 180 of “deny Scheciela CA, 2018 Pyroin the = “moms # Whether * Chek whtthe any cherges RRA 6° Fe per sieps ‘nat Seon natered Pass *i nt created, « Wan as * Complianie Check ss ‘ om. & ere agreement(2) __Flomoyes® 3 (Przer , Schiershup, 4 1 Books) + check gest (Oe ae * Heovy Grove: Benarions * Che ce __& nity in Nominal Ale letier @ (3) Lommen expe Check? CEdec ruity, “Tela Mone » amu 7 snaauan) Water, Reper m Some perpese 2 * Heowy exp > genauasruattion ©) check fas Bedk * eavy exp» Capitauaation ——_ (3) Rent oewivecd ____# Chee ea camer (canteens , fails) * ARP. ) unt rs a (Risdancd "on shame, Injexeat en FD) * Obtain a cheek ‘Shore: & Check tompliane93 sets t Label ne | 2 WY NY = . Wy 0 Rae (1) eagptloy, pee) anne 1) Sion oo —_— ® Check copies SOM a CL OL. _ Check apa (2) fecclatise ~ + Gites am er fue Equpoents * medicines ee. -* Cromneginmmmmgsy — * Chhec Ae Check maits «x check ats + Enavre { ed ee AS 2 F - ‘aus ne 6 - emeRuater @nthorsation’ “ot exarnine eect table * enby a alt * Troe eg in * Relevant hie 3) Capone pending } w Denguces : some Ic ; —_ _ d atm ae = i __ chek Js Z * check 5 =. Alnat the meeeme ered a Je Rertewrant Shel) mabe 5 é ’ « d a wilel ig he fret) teat) f {Hesets} {Liabitivee v $e s¢ 6 FereeVeRrVwyr = wy Meyer FP i wv 2 saaulia (Fined assets 49 Capitad KOCH ond study * Obtain and study Saww sane. he agreumnene - in case behoenn tome (2) Sovertones (2) Leavy check Malerawardetvibuien Same Sane Xn cose of MMM —* check, te check’ ‘commision © * in case of barking * Ensure arn gr AUbrnugh s 7 Kin case of cemtetaiomine Check. ne dean, check” wheAlun * In tase s O) propenlyeduscowed — heck whether siuounve — in Hekets fe Yedepesited ox not a ai eee (2) Satan, * chuk @ash/ Pass Rook, Aue (Sit empire, —__ he* check t * Check caples ‘Bills & Imaices as in the. eubtey * Check Sra fing, Sat * Examine abel dame i es ty eile (3) Eom pes — —— er.5 - HY La bivties ete 1 V _~ Some Grout (Donation (1) Teyeluntes/ Same some ) 2) Common. trgerditores Same8 Tre dmix xa lua Aecuptsww? 94 ( Sa, oe ——$§. os deen (3) meee Check whether sannenaer auc has been recened —* Check wheilur : eee ay — chaney > { Recupis > t augments} ‘ ‘faseis > £ iadilitres> a ¥ 4 4 y » Same (0 Tages Satrny same same % Check tle laden SE ’ * Sn cose, of eopecmalomen, lus @) 2 ensure whit een * Compare wily that Wat i me * Sn case ch mantaneonffaugmnent, reas mole. sot check “atise * check. that pasgment is towards * nae Payment recured Inrough, Mauggit» — * Exanint daa eemabetarctr * In case of chemungeenpuadituee check agreenunt * Check ao check aubouwabons I ; x check sil 3 condense Caastings) maps: eaegeD : + Ensue whether the Allotmend on dander bas * Check that Ihe preeeclore casoied oot in ek eae Examine Properly entry in Neminal Ale__o Saeed, alse. Sle emma BF Tr - ashy fasestooais, __ with. onan sd Lis Sau ss SS & kk &(D Check De vyabstatn of ne lasing, evi (2) Obtara Tike "18/ oy athe leasing lo. (3) Obtain Study, Une lraserogzeemusls frm behoeen the Uasing, Lo. and essere. een Checks ppenasuammpiation — lense aceon, (33 (4) area the. of tense tusk suctind. aad Tass Book. a0 wouifu, the Cad ) ex a aden Soe aac MB) Ensue that ———— smdderstnthnstasls of Hct ) Examine the i Ensure tlaect qian Tas sas 11°) Sn tase. an, ws having toons, > and. ate 3 “6 Prnupal aud Undesest Pymoml > . ok - Ineomplete Recoras > wnat SS eS 4 sen mecords Wor available“ Recupts Assets and Malt ave been with the and “and Peal rable ——_ pau, Bepered ome Ue icin eA (SInds eA) Feder gists corvenral uo statement and and emteatiog §——_Obiauned <. tae erantne Ok eet a ‘e cransactions ahis year aat gi teer oa % edomparg pees (2). mn evidence — ives ab tinto eon {Pe to ixed asstis/ Clean evidane yg ass fii ae Bade ral 2 h “f the nt Gee) nae “4 Foymints103 oe oe that staat 0 auiinmuanie 0 - is provided . () ram (ase 0, ameng, i chek, rae been cae it ee tee @) en ae dhe BBOKRY of have eae ar ye eae Ntcounding Os — nn0% Chapter 1} Raw leer — aa KiB a a eS _O| ie Tepes of Gaysenmank uct _* Audit of ie 5 * Audit 7 ___* Budit fea and. stock. a & A ake He can Gt ames ci : “Te dt eee eyCAG will Here c&AG 5 a ott cheek Je ee mt deture. that . s ee expenditure is Ras i expenditure us per visions ro = purpese quien which ib" wane { oem youiee dhe. 7 Tue Budget le ~ ©) Audits must be 2 !at CA (+ GP) (APediter Shall comply wile @ will have as of main Auditor f> Seppomenteny seit ill Ge a a Heres C&AG will examine the which is eames the cater mB ond he ben qm rar Feed} Here, © &AG will ensure that Sovermment prgram has achieved the _ desved at tte lowest cost and given the sintenclod bunefiseae aad ere Aa es (0) Some” as ©) fat Y vehicle tand vongnucied ts a aput. scbuod, whit ‘has ules and cudeig but 4 mob cree teapel, Yeditr shasld try to“Audit 104 a Other 1 hype. 3 > » 2) Audit of Reaipls @. a is ah enstene watts : @) dita case. ae Should temamuaanitate ts Govir > & Check Lie gas. > Ensure that rey & lie! ine E . > (0) Ensue. ta focoks Alcon > f Check the is eeauabe / Cammmmatiaaate. ; (@ i mneney reteived 1 fr puedes 9 hen check whether — 5 3) Gul of Snes oud Shock. ? (a) Check that) le the Onistence. D (by gn tase of » Sbould somnumicate. ta Govt , ; (cy Check Ue (Gd) Ensure duct eeeoihs ore spmspenlapervalurecior Check tart paitasnpeaneds Ore, geaionabibos > 5 gi Shove aint nein of—— What we lye Bo study b 1 bis [Ramin of Pr cm. in eo) ek ol, . sae a ‘er, il D westvirtbtrlin’e.s bs b> > Ob debe a weeesRedt evden Y he er niton obtauned by the Audiir en the basis of, feat proudnt performed 913 Known as Pudit Evidene « 104 ge a pi Se =e =v > To ae aun opihted., he shatl obtain as to wht frame Statements ane fre Na statemannis aa saa fff ahat Audit should obttin en Uae basis of ecenemn deusten. whith he Can State 2h@ L]s dudre« i the ser * Yim presents te _ i view? =e mation) co , tor Shell also censor he > (fers) «bg a et 4 a = im Qenpeeeesvdaeboures th duancial statements “Fr omate ah << : s et: a i ait tp) He Wem te said te Ge mabe if it * Freep (2 Osi Uf of — fa PANN PI Set tt (ee ae oeWw Sl de FE I aie a ke duties fom clue ae e = —— . . | a + oan] Hc ene 3. Opinion | #1 shall state | | @ i pea () rade sg Vier peer P RT e cre ere ar aea< eeaqeand is ual ide his on | e431 best of my Krobotdge 5 pt Rpg ape ok ape i . of State Uys hae 4% Y, rr |) Modit yas bien conducted ‘in accondlancenilantiie | @) Auditor Yas obtained Gemammmbietnananamen tat fis axe Matenial mi-Statemuis . I (3) hos complied with ethical if ICAL. | wl Tudiler obtauned sSoffiaent 8 appprerie., ‘Mudie Bvidance,: : Ze -— pe Comust “That Report is th accotdauce with SSID: jaitens t 5 ) Kew Nudit [That Report: to ah accordance wait ee that ahow ts a mis ba _ Statement zu i ae ere ‘wail saunetoaosmeppancspeors | en ue: aa fF Peveavseve%oa 00, FO!:FS FP Vee OM: aa ZTGA, Pare 2 eee = + = ae it one gol a _ ae Dy Oo: ba Gos Ve. ww Ti, El Fm Zoe Mh Pi es a.as Ss ews 5 Explanaiars, wee : (t) eid up shane, capita “includes sping nd Bt _faweme, f= Inestrunt, Rewtal iuene. ct art Z- pore ee iotiiors cee~ Reale bay Migme ? ? f ~+ -” ie omeeei es rakots & . = —— La = Sele [ Same, hae is By ties are tae aN Seal ely — peti. in Which. BSlaied Rite is erento gen | Btu tad s ae gt Se ee =a dh T&L should to tnteust - (6) Reooipts sd (ae nae ra umed). 2p 4 | _recove, > Pyeu due, ~ Alles “state the ame th Vuditer § ued 2 (iv) Loans, | Cheek cormplian i“ Se 18S and 186 Sas aos Ls ed $ SMT esacasettien ETT provide tee detail = xt AD - a ©» &Bui) Cost ___ Check sohetlien. = prepuce east suocnds, oo eco : : ceutte i ) | 3 vf __ Pygnegate reqate, uneven in He & 85ey of mere + ) ~ - m abil) Sabstorg planes a, ves, (PEAT. st. wif ch ay obies { mre har © bal undicatt. ambs fat sh a or cay, dole G Siepemmnert is shall indicabte name of fei ae it iy oh Adaad eal. Loans | wheter tt ame ‘aan bebo If ae ~» indicate ———. ae : I oo Stix) | Ublisatiow |) Hoised. [ap me Mees Te a —— i — mitor salt ion gt ; em ; tet anime ony ee ae — B(x)... Fraud. om. => Gn compan ‘|, elie)“, editor shall dads - i 2 By compa Agni enn ak. of fram T 7 -3(a1) | Mawagerdad || Cree, een sl et as a a | ee Company SCEBBIN ile. sant 3(xii) didi | chet —_@) ee ie = I. —— ome Sin). eee aa ne oR, 2013 as fen Abiv) (cio | * Check compVance of SSRUUMEP £04, Joi3 im r check, setaammine tetvascs smal it Sta). Hci ‘ Che vemplianie.of oma dole> ) > 113) i —— : 7 SC vil) |, Reguatatwm Dred vuhetle d > umder_ tees Oana y | RBL tet } = > Ques BC Ld Yas nauded € toro ousue fram Initial. Public. offer > Which will be. viited tianls the objets stated 1 the. Prospectic gp ey chuwung, 0 all. phenacs Butt, out “of the proteeds , tem 2 2 —xeapenalbililies of; 2uditen te peau 2 ” a poking contained ain _sulb-pana lic) of Fanagtagh. 3 ae ae Mal he ae i. should. check Ahak Vmnenses nolital by ros 1fo or FPO were. applied. the purposes 2 whith these axe raised” ond. if vam emis the ment, 2: Viaied tenors otlen object, then, he, shall. repo She ban sin Bh Pulitorn’S ss os wm Z fs Ou the basis of above, mentioned. provinias, the. Auditor shall vepont the omnis pnopricatirns ‘the company, ten2ands Aho. manu facing, diy inthe Aiton" eeb rane: See Be $ \ | wuuwevvvvvw wv \ \ \Audit ts an penal vo y si gis ea ea en U eee The ce to +1 is athe obj ectve of the Manageme saul Statements _t0_provent, detect & . ee” and ‘shexennt Folentienal oninkentio _* 12 there ave ssuapictouspeeinammantaonug, Mode analld “tend Wis Audit procedures to detec {oe +f; the froud- Kh eta) ot SO ; the a es - Pia rae ah PS $8610 — Ra 659)— SAM | (A203 CARO.208 5 Bos PB Pri ar, fs Sr Ss SS fs fr rs i deste sds de13) J senate (@)Nb senndsnoelun on ovens valuation of asses 35) GNanemdstia of material meuehy Rg : maitiial wabititiase py! change -& 9 On the basis of Audit Finanual Siatemmnis , Management DA ensure, and be adore, abot the » ; Je) On the base of Yudet Finanval Stotements, seaman ar Semanal 5 dnshiteitms — con ae. 23) can. expeck inet 5 Smeawivess om te basis > of radi Financial s io cman cox aAamame MERCURE oie 2 jor basis on the boats f, f Trelted freanual Statements, 9 Boe 7 can ae icine aes D qqudited fnanclad Statemauts aid Yoclit Report that wheilen to Snake. D imvestmautt »'0% maak. >, tan simpeseestnmedeiapesbaawiw on the basis of Rudder financial to frees >ieee argent “ < Gerla Wis SAIL) «There ‘Ss netlung ted - BS comulibeneyy OO (88230)(33 CS 9 2 SF FS Se Se Sy 0 parWAreemE implement the Pandples of Yuditer ts having, s a —fiest emt > i Use oe thy“ Hssets sObjecttviti, 2-lueat toca eae ee itor _— b ee 9 can ——- ie se ae ts Suuituding GST sla — a i paovidedl by tui on QV - = aaagene 2 oer apy ie 9 Vive Yoditor ta promotes ome © . > hu posers fm 9) rilily Aloe? —* where Ful tor is Nnaving Accept Qo not eaten voit Aine ait uocept thw Yudit seat eat 2 yrohen Pcs Mgnol. anata Aiditor tat & sib ______ wrll be pile cl age minst him in ase of edifice Opinionwe3sa) ae ee obtain neasenable. assurance. ab to ‘Whete inanctal stattennds miisdaterunis . Farther, SPS provides alate a tone ult like ate. anal judlgeenas {of Pct ete ohh sete fe Bbiaining ie. assvtone BAP coe Nosinalis aden alia dace” SRAERS Tt la conbenton, of the, compan tid, pel (ena. at Vorious Situation, are = se meat Lk eee ethan aon wom * Reasons? Puditere Bis “Vnouxsney —_ eosin ! entangle as Tal ind Bund. option will EXonupation Ludonces * When all the Ge. tnappnopadale a Sod emaul-) aaa bawmactions an. net mace J 2 Mints oe | esified » Aun dhe, een coe Un ot ia cuae volt als be napreprinie on tee $ai) “Auditor hall vonsiden the follow @ ) 2 @) & Pudit Eviclences @) th the i , @) A ° as gen FRE > @ : Dae i 5 ma whidh Professional, ef ge shall Gercrqnaounc expend, = abe: Auditor aball prt an opinion on he a Limitation. is imposed en " e % cents? trp opinions « Lips eds D be Levene th Kua. it seas a, ct Re suit whether capital 3. mrevenves. expenditures ave. a Seggregated ee i en as cas of Yssels oP S au) mamLaakion fae Mam. x chang ee hao f She. wwCompliance eth ne ______§ Substantive £ Crest f Conbols) . 1 (rail Kee on. Pudee will cheek. dae z - tes i | “aoe yah ieee ge ree “Te observe the trend & Tea the -abyermat fereate— ee ma 2S Compents — at artless Pies ns es are sonaterdalles mis-stated. Tare fre beer pee de yar Statemunts ase 2 2 _ 4a w > Inhereut Rusk. toxtzal Auk. Reece. Rusby auditey's substantive DRick whore ammioninby Risk. Ahak deiommals «Ru st Delt, il eb Perea bit Seat — ablual of #Ppuies at Spuabsstacdse ee > Tos cs aencomnlage” “Sade s se a + Ths is emnlyateditin, stages. PR Le » : cR+IR > > , .er Dade empl Poudunes , qa Tha ee “daggue eee aud Paneby abe : “Then , "lee amt 4a Rime & extent +— Subsdortive. proudues and vill p = ear will Avadecoe = (un 81h On the ctum side, whew Cuditor fonds tab ae 108 is ae tne Protedues at a. aaah. wil pefon te subsanti ” tp_v isk. 20 on _appmpriait —bughen ty veduce Se ae ‘Oiaeitten Kak’, oe Based pm tre above muntioned provisions, 200 cam conclode, hat hebaion, sae X_camabuned assessment of Dh ALR s 5 ( _1csS AR & CR Ci Pe “tow pet = gulls Liance ae pe aed is dgendunt Up es Ym tase of weak 16S in (se of weak Los Uirditer shod hes, (Tediter_shevld ebtai more. eyruffcant item at Ae tntoratertonerey ga Gad gg Sampling “rd forty tonfyrmation ‘» ) » c > QR CARS 209 Mowing 9 : j Sofas i died ala if Gtememmiston 0 Could wifwenw the >| Respomaebs ; “i sh apg pe Performa ° Matwualitn & a it depends ypamesidwalons > Vn iit or ’ . / firing ap tae fe = levels £ 14) ee 3 (2) Relaw — Mateually and ijn - Puditor Wi ali the. hat Procedwus . Zning vc of ee ae 3 fa nn ahar 9 vill leads > On “n ane es +f ams anus itn is dessomatuaie, Puditer will ™: dp alimittd lowed and will not thvolre tates and this will leads to an dioeemenb rn > oyuait- Rak Pnsed on tke above muttioned dacusion, ve tn cowdude that a7 pee bebween. ey Vay.Rerun and tenia Creer ena Sesbsles, Togas, at pe elashuadoubives Proaaure unt: 7 i Se Tite = dnkeynal tant. Tae Brevmutonis, Auditor will decada. that t ; perform — ; Seay > fof a fbi o ARP i x _auitable. olan tation ane of ange ee which 5 bxbent o | 2 mcleiging ty Suny sou wil pug he. Royer | Soma oof as extemal si awill be tied See the Avditer ar |» ' u Sao i than, tor Abould ; Myre. = ted ee aspect se comtouis/ ereemus —] Situations @) MNeomt Tayable (6) NYeount receivable (Owens due. to tanclors (4) Rank Rolantes CE). Snveutery eid by 7 f) Srveatmuants held ~ by ‘le 143 we biavs BM ine Recoveny ’ » ’ > 92 Sommutmss, E.c provideds # deacenababies Puchi endorse “one ’ : 2 0 > Reliable We Not Telable AB >> While 72% dt li aeeaRMeRE—to > about ethmmmntioam O10 . 2 Factors: thab will assist Muditoy an deteronining whether De. n be utd Sex spsncea ma : ~y Factors Alas esceet rif turd perl If turd pare If turd Vorty dee seeing, renege a i » of, te formabien tes vertg , Coe pa oleae es dp he a RP: |wv its _1) “Too wsily [ time comsuming __ Te log: eillones Thecus ule BARD, Potential egal | Labili ae eB) ae cupvencies F. pieg's] ar) "Planning tse Audi tf ruin the — Comilucdeng and. ) 4 es Au Repotthag: the. Sy ¢ - Audit 1) Selector of MBB omplramee —Substantve 12) Pronding BE anstrvcterts ———Prndive rode fe ae) ft __Hudit Programe a et 2 Wuditer opi deude te man, eae [CORR f= ff}. Factors that decide, }) Makime 4 eubily 2 eg ti ek, Se eeS. Smporone. of Budd flow 7 ___ DA an i ita. emanate, bao a QKA ti, Adluttan. 0 Es - 3) if tan be towered through planning. _ At _in 4 jkoy oun. the cea 6) 1 mill encourage. berween engagement team . a Aiealit Vaoopan PTucicis offing oat Pagan 2 same anhalt aw | Fidvaniages Same. vas of Mudd Plan. Bae : 2 - nt | FD isadvautages 9 a oe ea “meakuted-lpprchs i vidloutudewlouding hole ware :. G) 2 LBorth *) vill reduce Yudit efficienc } (4) tga } nol ee # : y (2) Shatter, fer Snefficient asistont,, y Pessiodic meee x y * Tee should be Peni. raved of, Modit Programe by the Auditor bo chub yohethen ik needs alteration , - wv Olerwie Wat will be emvded on ebiclele propam é. ) > ar changed buy the Nudilor Nuticle shall follow the. > ade paia > * In cise o| change th operations of client, thon emuuiteislialiemnnicen 2 cute of * Auld Programa. FF Featres J eluatapmaet of Audit Poona. } a) Hh shall be th (2) Ue shall comtoriin late cinatrochdenes fpr Yesutants (3) lb aball be (4) wilh yen 10S pt 5) 1t contacrsetimuamgs of Yudd Procedures a aes - — a i mals MRC Ware Spans ( m ; = = € sini aes itch -the | = Ce n hase alye Vv. a! < dartidiae Which cia vaneanMnU whi wit br eamsducted cma. fear ka * Advaut : * Adwautnges 2 a= 1) Relwant 1) ines sang 7 ulm. = Relwant onal. evitenuprusets: (2) habs Present on aude etl mee a z a Z age mutt a p G) Rik of attenimniapimnemanis (=) __* sQisaduaul taal (Saati? fF ovals (} oa 2 1D Shrict-aintnudions, 40 clent's staff ahat alteration ball mut be madt.. 2) Tiemntontmemis should be. voufied a yeas i? (3). Frome. examination . ‘ aasuleieen alice So. thee it can be samp,{4 se; o~ Udit Coton tio. > it ol ew ¢ - ect Wis onleoity __() dha) POM ___@) sDisuusion with Marni. *) pecs pile “s)uk soe 2 —a —— him (unc) Cp ie. ess. the ? as Fs) (not be accessible 40 is pusious enitar * Ria band book clog fan (8) Sipifiant pete __ ean p dadoriungefapuie.ooe. tie. ___ observation, 5 SMM onc. enema solemn asin (6) Sigupannt Ratio _* St helps to Ppler whew et iahan. In _— a) Fasten nploned : inspection or___(#) cant duscussions &) Preding, up wink of wor i Psa anh Mant. x {wt EG a Every wilt ove. 6) Fs. e area . oven Use wer kung, D paper Yuditer. 4 ef 0) wot hung papers tae —Vawagtmth eek Na Shs cena ee pe ea a ee a bear fopp Crees u9-Ms pata it aware obed Uv. diane ond enamel ___ there. = rem Gupiae. Peheck con be OE op dilemma of helt (equa of “ox amana mr ae nad fommnlelals 4 ____ {6 ee Ser clapaich. . ri sued tb him . Peapuple used tb dum. y+ tana 2, clemson tll 2 1 ebsemlbeaeier > ewelussinns 2 Enables Yoditor do studs, teaming. of transactions. ai y + Yudrtor is able to qondesstmad ove dakenabeteny exec ce. specific wD ais ere . Querall Medit Fpproach. 2 Tor mat gti Seip erntnpsieeteperning Sica. ? 2 le bas * aux) aahecormophioonee” ot statutor | faions, russ 2 all &othen ruconds books 2 hire. 4 1 Ye will deteumire whether > TNL asels and. Unbilites > Yup, state aud classifecd a ee 4 asses & Uabilities > _ dixdpsune, yf Sruernas bc > Brpenly oud spaaibebsed + MIL ton & commitments > ~Errpetag, aosabasteds A in £[s 7 PK In, replrting,o« discling Imeme.,expenscs, assels Gc Un bilities ——— Pr tock SReuands have, keber hipt ii # »SUCING = ee Ee Ape Pa WE. YR, pBoper Seareqgiton ternal cheek, Cones Detter oP Milena jodie owe frowda_& Bovors Pidber recoting = Pstablishmunt of - Bis of transactions i ___ Sntefnal, Bout we grresh an o er Sofeapartng Dyartnant wai _ fe, Fie the, entity, 2 Arppoirtrent of 22h EE I Skilled and competent _porsenmels wii < aes “J ’ — “ae Imefnal_ Non-financial _ Anitfaad ftrancial Susten tenmol ys _ = 2 ts Section 134 Section 143 ~ ox «<. zz5 153 vy —_ Bee ie My 1 Report dukes a ‘ «d ia Ne Repard J es hat Oelasuation by ss eget samen f 3s Gn tase = Usted Lo, IFC | hos ae ame 2) Same 0 oo . » » ~ 2 a * > “Erophoyee~ - ‘: t aheck zn ES dawg tn independent “management 1 means os my ja fin hich tna a SO = cs wGontsod"Seystin. Ne 3 K canted s rr ee 7 : am f substand ve, 4p J ae ca abans\ Ss timp lementée Snernal a cee ih Smplomsnt the ©) Thee Adbouled be @) ‘Management should dnplumnt the employte"s re Thana be thud epumaecctomemengbapae Foe Moavess 0 a? “Haern absence thelr work can be examined. Pa Sndoal YMded Dhara, a: Bane oefos Prati 046.) App ticobility > (sec tas) * (Unlisteck agg es SD. ae OY sre. — = (@ “These an Geboeon the. poser (6) The work should be ae. pens So Ahat dh Check bu ts = af es Dipaite= AS ot et snot IM. OW entitle. cali Sottnnal i yin de iy alee aug so as to enable the eumployees tn: ee ene tan be dene. Sp 2b Compare evar Simms Ageted finn. fi _* ehastedes lor T 200. crete. or onert._ ae mort than 100 cr Pee iiew reve TLLiss S&S & we sey ee * ame Ln tompans 2 T= tfc tae Loans - mere than 100 cv. fan Muckler > Seen ; oe Soa epee Intewal. Mudie 2 G ined iu the it 2 jae ca Maga oa design 3) Audit should tt thet 108, 2o 4) eke shell checdy whether Mame. 1s aogier flee eS aad nation 2 aan —- tte 4 offen: Pept att he ere Cote eeepcel ; Li ewe i eer ek | cfr ei oo | ‘ eo Lad fe) \eesutcodod * Suitable for small “a we uguineag (HS conavrtes \7 Copmpertatevely Wess ‘trnw) * Weaknesses be easily | * (ubelol when properly | | located. | | ddemuted Aoki thas | fplrned Lo i mat ed * Weakness can't be | pe ger ape + Complece, Alsen “is | overlootted as tb covers) Tale | alb-the asperts, «Soe eauile, Agata? Spnibaipens 7 1 | eenloi, 1c8 Gectmes +Toe_pongurning | Requires, wil agence > | | ayplemati ond easy) * Detailed obsexvation, reparation of; check | gaint Listsis demplee, | ea eat? Not suitable ite \ oeelel te *| ea + Can be mip by ae of fe auefforts) 3 client? | * tien, hey } | | | Quotionnsine is complex TN et ee ee ies en i cee i ae aa ee eeIst re H eee %, wd by Yr and [bape fia pa Fling ‘toupee | LC. Questionnaire sata tts | | Guests: =~ Co Med tafh) _— Chuditar - Mapai) Whjective._ “E peoudes Gundline | sabtienastadge ee io lt Sfp tym aban 18 > » ihren Limitation 0 ou ¢ hot frparecer ers —— a “h | 7h he meds j athe S aa eet 2 and Rs « e x e ¢ e OS camputitg as eae thn os jolt ot : eo a aoe i) - © aoa Fe mas ap a ae ae cs eee J gagemuah. + Sobmusbiom, ite ee — * ma a | tuaoited loin a | Cana » : © s & see) eet terete 9 wo oF So Ponts tobe comside» Pvditor) while understand hg compuny’ sh g Givations wh whith Tr a apeont to Audit n ciel 4 emvinrmant where | 1 Enables " torment busines operations — |) * Genie? 9 45% and App i eaue. 7 AR ata SoPeotre th Busintss " ; f opal} | | | Pn «Oop of ransachon has 1 MBH Being, uscd ies " * Pbilike te prouss " ooale? ‘ee are quotiedjout = optional | © SERN of Business " * Soo fit systems il ‘pansachon: “ " ane cam setocen, {VBI of tHanaactims ishigh «Cage vs glvéal) Tee “* ' e peReRTRE (Dak iep based, Known ag nv businwss operations , " bux pens i : "client-server, |cloud) C8) fra (thee kc ammmm | lama el Telonblogy OT) * (Roetter emma clntnainassart ie see win cysts systems 1 Pode tebe 1 moeases gat i * ve pags | te 1 * @obaounet chi tes | sm eset bs!- rR canis Sry Risks Ou Substantive. Prowdercs © Cannot rely on the Pia mit he. tela a feet © snore bois ede _— ep uses) ten tantra - NT tie | Sams yo aah ae __seohole’, . ape ot gains oh ® * Connect rely. 0 abilaclopondentis tp make = ee ian + Systms dain. & sports. rust b FOF ERPFPRPFP PARP HPF FO DOO @ @ ia. walk: oa 6 &B ee a O- end transaction, - singuity 4 eBservaiton. & rnspsciion. > few a us prowsses aransactions omen it SUMBKIOS . a = Be site: nana of systems &. ap Pema) Prac Sans toe emma musage. nenneeninen se lading ~ Aad ts th either, t ok umibls 0 substantive an cultlit tests. ie *x = Tandon ing» skslamaiit. sampling. * S reconstudiin of “tial balance Pransatiion, : i * J = depreciating , bank. thtvust calculation. * as, fred. 6A 240 + Fou eth s4 | Sdentify sieniftcant Sorts sign * Sduntifus Ukely * Consider tae |Check, whether # Comp fing Contvols are. taste, De oid Rak, mig, fer —: Lh ete - . DD a ah on - a a pf es a Se( ot ¢ eee [ ) : Otel! (Ha — wilvb ee OY BNP ey!" T O44Gbbdd?d * in the ans or ‘State Cooperative Bone * In sengpfpticmrcmmpites petit. i Section 20 of, the Gndian Trusts Het, 1882 * In the CHS , mein , foods or atexiemest with Umited Viability. * In y other than a central er Stale co-t open bank. , Spon Register on. specified rms aud conditions . ot * Gn any, other moneys peronbbledi~bly-"ahe | Contr fovomnmunt ; + * Gn the business e sodiehy y as) voondainay oapitad (subject 20 ther | sries made in thls” behalf ) | ® Max invest jas | o pmpentenenaty tine eb. | eae 1 the 1 ee dak ba The Yeditor | ead ensure Strict compliance with), State Hob and Rules in, this ragerrdor me pie» * Check that there Zi J ever Wile?! is mow qoasbagee aka a Secretary, [ it an to “Disclosed ab _SV UU LOUVLUNLLEY ELAR ES EES ESE SE | \ we (@ Whether he has offinined oll the meccesony whith were mectssaty the, pupese i audit . topiary y the, said, atcounts by the Het. ou (C) Wheiher and Sst Paci 0 the piel the t and ass made By the society. 5 a 2) Whether te Balance Sheet oun MA atthe edd of the wear gives a the fags ©) Whether in Wis pin tetera Have! bean properly G) Whether ae Balance Sheet aud the Profit anal | Lass ucoun- eramined by Yuh qoemsimenemmaniy wht Ao aaah Hct» above matters, the auditor will Wray, wm operons whith the to the ihe Mets ema ane bye-laws 0 ne Sociehy, (D7 sims, wihidh ovghk to have ete sodet. On 1 Pos imho We auditor +p be expenditure or inthe realisation, or lave wo sot. we a at ig Nid report fn rue #91mapas sas oy oho | eee er 67 person who Has tra or tated tm mses) fovenet oui son pt proadesd - os |SwVEULUULVEE : i 4 ddd NVRU REESE ne the Pe 43 et erative. Satie: snat being’ = pea coer rom (B) Ahat ayy Moth +Stae Cox openative, Soules ts being managed + 1M @ Manner Likely to couse) erdonsedaqunis re mn or bulbs (€) that the finan. pos rm Ly meade iq Audearenas mama a pasedsibn or Teeponsible & doumunts decurd les thon 4 ere the, ff aie se ai fe ial wh ime wo ls remuetiy | | win b> howe. anus the Beliewed Stale Pre 24 my affois ef Zhe Mti~ | oie’ ining Totile OF | sl gy | nazanmnn hn» wt no te nr 0 DD 1SF Laas aplialle on Ba Q ® i fatioon Act, 1949 @ tent a 2013 ‘ De ROL nt, 1934 ~QOSA! Hct, 1955 (69) SO1 (Subsidy Baus) el, 1454 Ye) { ral Banks oe DIT Met, 2000 Z i PNB, Conan , f Gecttomenulia) Section 1 cles (@) SBI CAMAH an wonsuliatio Xa,pos” of Cotas — aya fu soil 4, . Faerie — fe ausss on 4g: SBBI t ROPE. Bon, to or (4) BRB: th consultation c/a _ ©) Value with Oy informatim. —— Faull i Sharda. Gtannin. Bank. % 8 (yng bank Aefembera, ti Comauliation tla ee es eee Geet ue lt Cai Aris BankSe yo (1) Bi + 400, Fo!, 705,706 weve (2) Companies Aedy2ory ly (@)143(3)—> Comaris (a) Ble Prats . ‘ mar ines Be Pain. View (6).143(12)-> Reporting on. : i (3 2 : es daa ntl male r aed Aad @ ; CHRO, 2016 i aut oplivable on) 8) Subritled ug Pong — - Fauna, companies. f ae <— - ne i 6) Fag " canyon ; ___— Syfewnaly entuntal. Hudit Ere Se hae hos 'a doit nck, __ ig — L dean fe—- ¥ Paik. Hest Tepeach. a dl Ucelions my Engaurmint lew Internal Control @ Sestig Sa nt Ahe coi 2 Fea ( 7 control. ees De } =) the wtih, is ¢enpmanie 3 Pevformed 7 Teawn4embers: 4) the vombsol tan. algae the > bei p med? pane woes . 2) 4m dnc, @) Method by whi amsng, ‘Nerd team it opin be mumbo wart. Committed bx, Pou push, Poasing, Personnel, one — PVT yy tkeOH Sheps aweloed 4u iu Back alt “Spt bs els Nuditer : 3 ae Se @pshoit fete tee yale Cefn, — Cements “= ee veh Be rag tera z ae fans we a, | frank we pr mem rf) a he Bank, 3 ee z, “ (th compliance — —— : Step Ondenstonnd 1 eine Pusan panes ‘Big ncaa i, em fee Rey.2 =e Baas Bank Seats 7 Auditor () "To establish Control System 6) 7 oR he procedines P Bank, (2) Tie conbol Syston should be) Tomnakendibuusions with TO9G apple, manitoved SA 260, 265 cov iweewOew deed on 644 bad Soeae ry trite te | x Provisions seach Base w) |Pranay t jon the Seeuhity i | | er A ‘tgp neticatvon Set lf td by the owe ‘mortgage. Pled +1 eer me — Le | ese o Hee, eewriby nl ff brain nas! bean oneated ot f Borfewer will 5 wlaeg! | 4 ke Tha on eco te vo Sat Bere Sy shih ia ep bs (eo flegatord seeunite, \ ln ie ore ue bates ae * (egeaere £33) Book debts In |tase of Tepe only SO, Ere ate ae | Pir aa boked et ecg | | a aan | eee i am | a 1 | | sets | | | Security St!ae *® Presisins tae Pudoydial, Norms, ow ae7 _ Consideations by, bak rereeeecen ving drawing While Previdui tat Sparro pacman tg Bank. Cl Pee - uy The Bank, ateould check, stoeaite et) Youownt -> Sanitioned Umils. wWouthinss of Botfenen > =>) > by, checkihg C1BIL score. 8) Enare that at ri (2) The, lemnasmmpeioenmmaiss shoutd be, Stewed yg Cannanis. Haseks Obtained and. soutinied by, Bank,. of) Stack statements > y _ Aboolinize (8) The loan Provided. shall ber vlthein - Business - of Baal. porsennel a Examine ott. WIP. o shal be yt -P) ee bP ecunitibs 50 as to covets sSIYIISSUsp ai (Auditor shall obtain Reasonable, Yssutame, that thene & oan cmemrled uicomee. @) Mudior shall obta Reasenable Assume that thane sgmmemdendetie vues wreeds 17 of Total ® eee the | @) For incom i mays bee Sn “that situation, Yudidor nud nat to the Report. C diamadbaeaid Ns, KVbs ds taken to dericcennic, cont emeclvendade Ysess the vp geese @pempar “ctens Soke the: b Bank. abil Sy Reasmablanans of i pald with. th fete 4 pee wears and. (Ensure that In ote bas pee Indennal. Rules 6 Reaplations. ) Enwre that riders rate. is ah AGI Directs, a de eo ay: CE Ail nas ected. oeeeived. Checks the Committ ed ro wp irae ¢ ea Sr case Balances, Sey» Bioncs Check, that trdangible Intoust has been Paid as peru seh nie ner Nia gee mont ies Split OSH731 y Fi: — y HASR a ~Giody Gop Shy Go OO) Avot wit Le y the Proje wa oT >a ens? to © constituted. tee oS hatter : ait a ate (shady group wild y y is 4 yore Sobmit te draft) @ Draft will & ‘ x alee ee senator of Lent y T= a ae =e wa a = ert ag y escent sete A ; wil prade rot 1 shat te ¢ ner raft pall be discus af (suggestions, todays teeeciatiolate ae eee 3 f a CAL | bopwenants ate) % y | sind in Net, Sugguhems, => Final ~ -- _, at y the website ae Improvements ave propesect qe. ued considered) at Standaras ore @ f print = to wumnul > ee, ' e es ae ace — enn om = ve , Gh International ce 8 a inttaoction! Fedevahon ‘Resrane Starda x oa Aecomants a ES oll Poa RS @) “To mene? the exshing and comer cius worldwide aud it whaichs Sas), Bae" ted tp be deseloped | a ee ea,Ci ig an tera SABPASAMEHLPRE vnden the, Tithe of tha. 0 1A (©) Jo 3p access their relevance ; tg8- ‘¥ st Standards ~~ Stdncterts a ; Risied aay ra ak Qu = - tle Engagements bivance, ted Engages Stuns£00 844 YF Geunal frinuplr Oud Responutslines > RP w. 8 Sew Se Ke 100-194 Y _nitoductony Maton ~ Goo =829 © Aut endence boo- A Ung, werk of oo - 249 OF Auait Ondusen eno =614~ —P Spied Yat others & Reporting ( ‘Ppplicabie » CA- ink ee °SQ 260 ° SH 26S °Sh 330 © Sh Hor ° sq 490 0 Sh S40 2 Sh 60D ° 3% 620 o SA ¥20 ‘af | ve |A @eoeee@e:iais:eAses«. &governing Ahat involes forming deusion Evins. b ‘Compan a tat” a Mi wtb _ Aish fs 5 1Sc0- emul” bag? CO Meteiadiy V POR.) eet (SRA Raat MHodior Should *Ardtor shale ely i bt OY tt RNR 5 ee RENO og a ; tndicabing dane 7” we ean *Avait lees cedures i isl ° ‘SRE lea tua shouldbe — He should be alert to (sel¥cher of ate wed fy @ voi @ evidences Aung io SO thu Teper otra? : pt ectenctes thee WMG 3 } (b)eenclabiensé induating fad etc.) a a Engager (Ctenivnens. questioning : Pls om fre (aud Risk Bor be reduced to i & d “zen cve to mherenE a ge tay Limiatiens of, velit )aa (i) whether Management has wrRE () Spekuamatacgpenmmtatapenagat of is ne 0.) Pupaxation. += let as 6) Maintenance te) Tiga willl Ch manna Management i is : Monogr i Detoonsine, ueqacennst gine an cone (0) Change. in dpm _ + Ro met accept Check enlatence Abe Mudit ° ieeomtien yy Masts ch cae fo) Change. ho tey z a : — 1b a tentiack or “Die hc Between Auditor & Laniinls 3 (8) Nome (Swope of Ave: & Coe fa Tuditer + co ifiraes cfr cuen WoO SAUDE ERKHE Abb cba EeCwee eer Peupt whe Hhonge, Cheek, wher aaa pte Sepa cnt —— nt tet the er et chong ae) —y- POT ar gay \ ’ \ \ \ \ \ \ | \ | | | |“Trev _g009,) SB Ry wording, to SA soo dw Yudit Evidences, Yuditor & boug % obtain Suffivent & nade Yudib Bvidewe, to obtaun Reawmable, oo oe sas Financied Stalemunts.fathnr, ae aio, pata Mat if 3 shu. eto should Toone Fee are bof hana wal f Apuatanies « 1f change pronides high lee of astanancty Sudo bad er te change Reyvested 7h ris aes : e Si¥ fa te basis oe Guuastms » we am toncede. thai Me K 4 the Aylitor Ud. should accept the change, 1h terms. of ements it pedis a ‘higher law) o ‘assurana. and would enable duwir to Obtain 8 & A Yudit Evidence tegandeng the. Asctive lan. 2 By 0F | yoy 2008 } - - a Fcorchin 4p.SA 200. 1m Overall objectives ty Muditr is bound to cemply with the Basie. Principle pense be” athe an Avelit YA as bau PHidead unden Sh 200. that ieee dubs the tp eronune, ee ea — Procidines. « Fr re a ae Sepa ‘shavld aa ihe! Ale Risk. o} i om "hd dua » aes Nature, Ti ny & Enient of Substantive, Seles sw Sarno se ee austen, 5. ade Anda. tm 143; Beth ein Bate Te the ently ond 4 i, tonnot restrict tuin doing, 30. There} the tentution o Magmt. that Stabstmy” Yodrtor” should only e en. Vein 1 “Beds anc poe ae I134 eed¢e bet ccoeleince tp the Pouiions 2 contauned th 8A 280. ~~’ Yudi shi mauntaun eh Working fa oe Abovled ben wert. evidences ob the drei ah “. i seinen ae Pent ou Auditor ‘has fotmed. enor “Sud ing the. tis decsston, nakung catinacties 0% mesummpitons ,- the Audited Yaust doument . His 2 we a yu, the. above, mevidioned. Previaiion af Seka . we ‘ Can ten tet ie Yuditor Ahold mauttain ‘doumentaiory, siete Profs sean fed fy him_epguding Ae sac PPIIASsS Hy syuvaed¢ é G a Ce tol. fect cea iat # ssl dune 2 418 eee _ DA full tires practice, momnben. of ICA wv ang te gxfoton cheung a. superba a Ths ft sho 6. ernie in Engagement iether en pide Reena = Sulitor —— SK awho "ik pasinen oh te Wait fir + = “To mnaintein Conbo) is Seen © Engaguewunt cane > iL Persons eve se Paefariy an Audit ement eran ede, 66664859944 F OER HHH H AE“ER ge eT PARIER ST RARRNGIGL To aNMTAN. GunLTY cnTtoL 4 +h Zyanuial L Statements e i — a ~~ v Be Saber e 4 Requinunuats b tnglentenk oe — oo —— “efi Geek al a, ins Gia = e fer eee nie Queptance Qua Requiremun © w . V% and “Reapers bili = Ww x Proper Continvene ey 4 . ; “Sisto =; — Clent in Ture shovid maces PAIR” be, properly should be W Asustonis “geen communicated monitored see ovtney shieidier tp =—— at a a oo ce Yudit Proudures anaes apnteae (creloomdl (wi be| * BY. shoud - som, op cms impliance. — in reaheer 2108 anomie a i Ne h * Proper * 1 ngs faxiner “ | tomdahnechadit, SD § A on ae PERE iT PE sin Tiare elk pe provide asic qint | GEUenE caruyig Klewa Boutnses |