Provisions Relating to Audit under Companies Act, 2013

7 topics

1. Statutory Audit – Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities, Branch Audit and Joint Audit, Role of Audit Committee
2. Cost Audit
3. Secretarial Audit
4. Audit of Various Items of Financial Statements (with Special Emphasis on Audit of Inventory and PPE)
5. Audit Report, Report vs. Certificate, Reporting Requirements under Companies Act, Contents of the Reports and Modifications in the Report (with Coverage of CARO)
6. Report on Internal Financial Control over Financial Reporting
7. National Financial Reporting Authority (NFRA)