ual ane4

6Com AuoutngovdLuch
16 vsen
t pe Ad Hacdice o Audeting siqumesd
txiw w objecfrve oAudu twq.

Audi-tivg
Auci Oiect| Becovdahy Cbjeet Spereie Oojetl

khiartia e Detctier aud

idutiolStatnects
ed
Cleucaley Cowpeseting DuplicatTnou
IPntpla

MSSPpxopiizto
Owm.syteu Com miksion

trhal Cople EmbilemtLs |usSopTpTi-

SioW lSSou

Moi Objecfive
Th uain popse ef fudit is "to cdettnáne
Te reliaoiiy Qud actordey ted duluual sluenuut
Quel hs Avppc tingy Jattooting uonds oa
pattiwla uatce houod.
 GoodLuck ae

Sofptepamatiow goe
lldrt valve aud
adees Or dtals iu Ugrod

A aiWfaiud T iau be dew natsúqe) uas,

ysods nay be stlow y pleyO r wit te ku4

ewpleyes
alse udit ott tustme
gceds9etky
MNPUlatia Accovut
Tt Downtd by upptl vel eMauugemetf
objeetive Ua wulend a atai. tid
diLect
He
OTtipt u t y tt usvally bumittek le
uuaga, BoD et. By aking {alse Uestrits u Vhepet
be Salts pdüasesdte, valvatiu eAtock.
*Maulytuo ty pe enietive
Q behind svth anipularl

Sheuoing kew re/rt au aHoal Onds.

t adute dinet lepc
aveid
pdade kalS at lowel_ prile
Leuyauits h

Cowpcttrp.

tetve . actual On
Suowing ne bre/t Hhau
fo Maiuctau lbuideute e Salehotde,
ditlalu dev ctesud hughe vaki,
o attact mTe bubscribeu
n s e a d iwautual ututiou o Obiaing
Moymatung Mey-
wptuatt e ugtou

Duplitatiou
Tuu oll Ho wdth oise wtae
double pottiuq a hraarticys uthal r
Absdai' lectoadqe,
*o} intipll;
we alu
oe tho1 i t ofcor
VIolartma mntipk attbvwtivg It ma
al J OCCUT Hweto wTdhe Valuajio

t au ututiceal a t #uaa yesolt n

Rualtial ustatwat duautial tectaet

at alu
Aobjeet au Qudit

tmzzelrneut e tasu"-

d epeciallu ahige bfinS tuyes , wu 0 tau

VCownauncatleu betwa

Yellowkug wag
attovt 0 ctdips auel petty Cal
Qud
puTchales ote
udeu
Shrwing alse PuMet 0r eNesy paymeut
 Dalo
|Paga No.:

0ShowYng m.oe protA than actual one.

To molntafnconfidenre of shamholder
To declare dividend at higher rdte
To Mslead inanfcal fnstihutPon utor
obtuining turther eredt+
l o attroct mor_6ubscribers or Such shar
 Dat
Pag

IMen objetiu udt to

Jhe main purpose o
determfne the ma lYal flly 4 a 0euio ly o the
4noncial 9oemenl 2 the suppoiting accouni
ncoIds o1 a particolor naneR perfod.

Se condocy obfecd%zel..
Hsan uniotentionalmfstok.e or
mis deuciphfan in the bonk_a accaLnts_Oreod
Type ot errar are
Clerico error he errors whfch_an commtte
by loccountfng Clerks are calledl cler cdl rrors

Errors amfssionlt is commiited by nat

NCordng 0 tronsactfon ether inthe book a
gsgYnal8uch en omission mos be eYther
Complete_orpartal
A) Pada omissYon. OmissYon ocur tht
Hnanal fransaction is ecorded only p0rtfally
bComplete.omfssion: t takes place ifq
tronsartion 1S nut Orded nthe
iuy na| att al:
 Dalo

Page

and les bulky H 9s diffPcult +o detect unleis

Proper rcard ure maYntaïned H can.be_done
inalla.wing-ua
Caodmay be Stalen by empalyeen or with
the help c empolyet
By 1ssuYng d lse credik natu-to Cuwtnmer on
Qctount 0gaad return

CManYpulatFon o Accounts:
HYs to.mmltteo by upperlevel sf
management wththe differentobfectiue to_mf'slead
Certoln partfe or outsfdeu o buineslf is wually
committed by managers, Bop etr By ma.kfnq false
entife Ynrupect o RKpenie, Sale. pu rchoye valuation.
ot Stach
KManly tuoo ty pa a matiy e am behind
Such manipulatYon
lahve0 1.5howinq low prufthan qctua| one
2To ovoid or mduae dYrect tax:
1 o purchaue sharu nt lower price.
i To giue wrong Ympresion to the other compank

ot the comp etitors

 Pinepla And_ Pratire o luditng
PRgn
Assignment-
aplaYn the objeclive af Hudtting
Adurfng

Mafn object Seconday object pecfrc

obective

Ver?fPcatYon ot Detection8
accountS$4ionntalprevent{on ot
tutenenis
Errprs traud

Cierfcal Com pensaltirg Duplfraterros

NsopproprYati on
ror Error ot
mfssfon -Commisb 1un em bi zzlpment MRso Ppror
atfon
g0odu
to (omplete
misSion 0miSs10on
 Datn

cumplele omYs5Ionofhe fian9g clon in0yorrur

duea nany oU.onS6uch.u 6eller i nvoce

whicb.am
) Ceroru anmission Ihe Lrro1s
ComDitted while ecoidinq or postYng 9 iransactton
r tors ojcomnission
iheyconbe Yn manly W
1poStYng o wrosnq amt Y Subsiday boohi
odger
Po stng in fong Alc
8) PostYng on the ung side ej gn AJc buuk
o btainq a wrong totala Subsidrory

Campen Sat Yng etro.r:

tttes to-tuwoor rnor
CLOS whYch mutually Compense te the ettects of one

another

Crroys tDaplfcatfon
Jhere amthose whiCh ar se bf ca w
al
at deyblepastng at 4transartian.usom journ
OlSubsYdiary book, to ledger
 Data
Pago io

6 fror prindpleJhe arethose iror

ot
whih ocrur hy víoiotYng the buir
piingfdeo
nrCounting: Hmay dgo dceTdue to the wrgnq
Valuatfor o0550te hYq her ieye9taff

B) Trou da:: 1+fs an intentional_Acttha euHsin

oatefa Mis-stakement Yo ytinanefol_sHart emens
that on BUbyect oun oudt
Lypeoroud
) Embezz]iment-a caih
+s-the eau iet oau raud
opecialiyin large bunes howe whemthere fs
Ymitedor no communicthton bétweenthe owrer
of or oranas.otfon the cauhies.
Some ars the tollo
wing way
1 JheA of cah receipts and petty calh
ShouinqtLiau paument to ceditors,
Purchaer ete
ShowInq abe payment or eK Les_paymeafs
in rauh baok

) MPsappropaïatfon q gan d
His eauy în cale at buïnes
w hich produres drdls in gaad aj high_value
o1