NEW CERTI,ACKNOLEDGE,DECLERATION,2016.docx

7/25/2019 NEW CERTI,ACKNOLEDGE,DECLERATION,2016.docx

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PROJECT REPORT ON

COMPANY AUDIT

SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIRMENT

FOR

MCOM PART II SEM - IV

{2015-2016

BY

MISS! RAJESHRI "D"#IRI

UNDER THE #UIDANCE OF MR NI$HIL $AR$HANIS

UNIVERSITY OF MUMBAI

SHETH T.J.EDUCATION SOCIETYS

SHETH N"$"T"T COLLE#E OF COMMERCE %

SHETH J"T"T COLLE#E OF ARTS& THANE '(EST)


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SHETH T.J.EDUCATION SOCIETYS

SHETH N.K.K.T COLLAGE OF COMMERCE &

SHETH J"T"T COLLE#E OF ARTS

CERTIFICATE

THIS IS TO CERTIFY MISS!RAJESHRI DHARMENDRA #IRI OF M.COM PART

II, SEMISTER - IV , ROLL NO 46,HAS UNDERTAKEN AND COMPLETED THE

PROJECT REPORT ON COMPANY AUDIT DURING THE ACEDEMIC YEAR 2015-

2016 UNDER THE GUIDANCE OF MR NI$HIL $AR$HANISSUMITTED ON

* * 2016, DATE TO THIS, COLLAGE IN FULLFILLMENT OF CURRICULAM OF

M.COM UNIVERSITY OF MUMAI THIS IS ONAFIDE PROJECT !ORK AND

INFORMATION PRESENTED IS TRUE AND TO THE EST OF MY KNO!LEDGE

AND ELIEF.

PROJECT #UIDE E+TERNAL E+AMINER

COURSE COORDINATTOR PRINCIPAL


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DECLEARATION

I RAJESHRI DHARMENDRA #IRI HERE DECLEARD THAT PROJECT REPORT

ENTITLED "A CASE STUDY OF COMPANY AUDITUNDER THE GUIDANE OF MR

NI$HIL $AR$HANIS SUMITTED IN PARTIAL FULFILLMENT IN OF THE

RE#UIRMENT FOR THE A!ARD OF DEGREE OF MASTER OF COMMERCE Y

UNIVERSITY OF MUMAI IS MY ORIGINAL !ORK

RAJESHRI DHARMENDRA #IRI

CLASS! MCOM PART II

DIVISION! A

ROLL NO! ,6

PLACE! THANE&'()"

SI#NATURE!


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AC$NO(LED#MENT

I TAKE THIS OPPOURTUNITY TO E$PRESS AND RECORD MY THANKS AND

GRATITUDE TO SHETH N.K.T.T. COLLEGE THANE AND ENTIRE FACULTY OF

SEMESTE- IV OF M.COM COURSE IN THE COLLAGE

FURTHER I ALSO ACKNOLEDGMENT MY SINCERE AND SPECIAL THANKS AND

GRATITUDE TO MY PROJECT GUIDE , MR NIKHIL KARKHANIS PROJECT

COORDINATTOR AND PRINCIPAL DR P.M.KARKHELE !ITHOUT !HOSE

CONTINUES GUIDANCE AND ENCOURAGEMENT IT !OUOLD NOT EEN

POSSIL FOR ME TO COMPLETE THIS PROJECT !ORK.

I E$PRESS MY THANKS TO ALL MY COLLEAGUES, FRIEND !ITH !HOM I HAVE

HAD DEATES AND DISCUSSION ON THE SUJECT !HICH HAS ALSO HELLPED.


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INDE+

S%. N&. TOPIC P'. N&.

1

INTRODUCTION.OF COMPANY AUDIT 1-16

1( HISTORY OF AUDIT

2( RE#UIREMENTS OF COMPANY AUDIT.

)( GENERAL CONSIDERATION IN COMPANY

AUDIT.OJECTIVES AND STD

2

ANNE$TURE TO THE AUDITORS REPORT

1*-1+

)

REVISED SCHEDULE III OF COMPANIES ACT 201)

1(CONCEPTS OMITTED

2(NE! CONCEPTS ONE PERSON COMPANY

1-)4

4 CARO

COMPANIES /AUDITORS REPORT( ORDER, 2015

)5-42

5

STANDARD OF AUDITING 200A

4)-4*

6

STANDARD OF AUDITING )00

4+-52

*

CONCLUSION

5)

+

!ELIEOGRAPHY

54

COMPANY AUDIT

INTRODUCTION


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A &3 78 879 :& ;< %:7=77> 3 8& 8::


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/4( A 3> ;7=77=7:7&8 8@&?7 8


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A&B:7' 3&>77 ?@


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9:< B9 3>7' 8:'< "

A &> > =7> :& &97= @78 &% @ 788:: >


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' B97:8 ;< &9B:B9


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/( 7= :@


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AUDIT OF PAYMENT

M' R % ;< B87< &= 87::7' =


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R&?7' 3&7:8 B8: ;< &879


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DIVIDENDS !-

T@< %9 @8& :@< 9B: &= :@< B97:&% :@: @< 8@&B>9 @< &% 9779


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CONSIDERATIONS IN INITIAL AUDITS

T@< B97:&% 8@&B>9 B9>&?7' :77:7 /;(%7:78& ;

=B%78@ @%9 &3 &= 98 &= &B:8 &= 8B;8797%7%> =7>< 8B@ 9: :&

:@< %7&B8 %< 8@>&:@


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:< 7:& &B:, ?@7>< 797:.

!7:@ 7


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S&< &= :@< :: :@< 8@%9


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/>( D78>&8B%< &= 7:


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T& @


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ANNE+TURE TO THE AUDITORS REPORT

1. T@< :B%< &= :@< C&38 ;B87> 3%:7B>%8,

7>B97' B:7::7< 98 9 87:B:7& &= =7


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*. T %


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BAC$#ROUND OF FORMATION OF NE( INDIAN COMPANIES ACT 201= %

(AY FOR(ARD

T@< C&37?.

A>:@&B'@ :@< C&37


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T@< 7>> &= 2011 ?8 B>:7: ;&%: 9


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STRUCTURE OF THE COMOANIES ACT!

T@< C&37


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M& :& M%@.

E =&% G> :@< &>B87& &= 7:8 6 :@ AGM 9 :@B87& &=


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=&% 78:7 &378&.

L7;7>7: &= 79


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&=


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!7:@ 7


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83


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'>


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I 997:7& :& :@< %78:


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III. C&%3&%:< I9


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+ S


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A44> O3B< 78 97==


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COMPANIES 'AUDITORKS REPORT) ORDER& 2015

PARA 1" A33>7;7>7:" I: 8@>> 33> :& > :@< 7'7;7>7: &97:7&8 &= 3%7:< >77:


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[ I '


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=: 8@&B>9 >8& ;<


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[ A >& 78 &879


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&:, :@< > ;

NEW CERTI,ACKNOLEDGE,DECLERATION,2016.docx

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