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  • Rights Duties and Liabilities of An Auditor

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    Aqib Ali
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    The document discusses business ethics and auditing. It defines business ethics as the study and examination of ethical principles and issues that can arise in a business environment. It then lists 12 ethical principles for businesses, including honesty, integrity, keeping promises, and respecting others. The document defines an audit as the examination, correction, and verification of business records conducted by a qualified accountant. There are three main types of audits: corporate audits, office audits, and field audits. The purpose of an audit is to express an opinion on financial statements, assess the financial statements to gain confidence in the truth and fairness of the financial position and results of an enterprise. The document then lists the rights,

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    The document discusses business ethics and auditing. It defines business ethics as the study and examination of ethical principles and issues that can arise in a business environment. It then lists 12 ethical principles for businesses, including honesty, integrity, keeping promises, and respecting others. The document defines an audit as the examination, correction, and verification of business records conducted by a qualified accountant. There are three main types of audits: corporate audits, office audits, and field audits. The purpose of an audit is to express an opinion on financial statements, assess the financial statements to gain confidence in the truth and fairness of the financial position and results of an enterprise. The document then lists the rights,

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    8 views2 pages

    Rights Duties and Liabilities of An Auditor

    Uploaded by

    Aqib Ali
    The document discusses business ethics and auditing. It defines business ethics as the study and examination of ethical principles and issues that can arise in a business environment. It then lists 12 ethical principles for businesses, including honesty, integrity, keeping promises, and respecting others. The document defines an audit as the examination, correction, and verification of business records conducted by a qualified accountant. There are three main types of audits: corporate audits, office audits, and field audits. The purpose of an audit is to express an opinion on financial statements, assess the financial statements to gain confidence in the truth and fairness of the financial position and results of an enterprise. The document then lists the rights,

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    Ethics and audit

    Business Ethics:

    karobari ikhlaqiaat itlaq shuda ikhlaqiaat ya pesha warana ikhlaqiaat ki aik qisam hai, jo ikhlaqi usoolon
    aur ikhlaqi ya ikhlaqi masail ki jaanch partaal karti hai jo karobari mahol mein peda hosakti hai. yeh
    karobari tarz amal ke tamam pehluo par laago hota hai aur afraad aur poori tanzeemon ke tarz amal se
    mutaliq hai.

    Rule and principle of business ethics:

    karobari aygziktoz ke liye 12 ikhlaqi usool

    imandari. tamam muwasilat aur aamaal mein imandaar banin. .. .

    integrity .

    wada rakhen .

    wafadaari dosray ikhlaqi usoolon ke daira car mein raho. .. .

    nakami munsifana aur sirf tamam mamlaat mein rehne ki koshish karen. .. .

    caring

    doosron ke liye ehtram

    qanoon se bachna .

    Meaning of AudutL:

    ‫ آڈیٹنگ‬aik azad ‫ کوالیفائ‬accountant ke zareya kiye gaye karobari khaton ki jaanch, islaah aur toseeq hai .

    aud aik audit kisi fard ya company tax return ki jaanch partaal hai taakay is ki durustagi ki tasdeeq
    hosakay. audit ki bunyadi tor par teen kasmain hain .

    sp corporate audit

    f‫ اوفیس‬audit

    au‫ فیلڈ‬audit

    Objective of AuditL

    audit ka maqsad maali bayanaat par apni raye ka izhaar karna, maali bayanaat ke baray mein raye dena
    hai, aaditr maali adad o shumaar ki jaanch partaal karta hai taakay –apne aap ko maali hesiyat ki
    haqeeqat aur insaaf ke baray mein mutmaen kar sakay aur antrprayz ke operating nataij ko dekhen

    rights duties and liabilities of an auditor


    kitabon aur accounts tak rasai ka haq. 255 ( 1 )

    information maloomat aur wazahaten haasil karne ke liye theek hai .

    255 ( 2 )

    general general mitngon ka notice masool honay ka haq. dafaa 255 ( 6 ) .

    represent numaindagi karne ka haq, jahan kisi aur shakhs ko aaditr muqarrar kya jaye .
    Duties and Liabilities of a Company Auditor (Section 227):

    1. hasas daaron ko company ki sahih aur munsifana haalat ke baray mein ittila den

    2. bayan karen ke balance sheet aur munafe aur nuqsaan a / c qanoon ke zareya darkaar tamam
    maloomat dete hain

    3. bayan karen ke balance sheet aur munafe aur nuqsaan a / c account ki kitabon se ittafaq karta hai

    4. bayan karen ke balance sheet aur munafe aur nuqsaan a / c accounting ke miyaar se mutfiq hain

    state. bayan karen ke is ne tamam zaroori maloomat haasil karli hain

    6. yeh bitayen ke aaya company ne qanoon ke mutabiq tamam kitaaben barqarar rakhi hain .

    7. apni report mein qabliyat ki wajohaat bayan karen

    state. bayan karen ke usay dosray aaditr ke zareya audit kiye jane walay branch accounts ke baray
    mein audit report masool hui hai aur is ne apni report tayyar karne mein is se kaisay nimta hai .

    9. aaditr apni report mein bayan kere ga ke aaya :

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