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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$PRESS MY THANKS TO ALL MY COLLEAGUES, FRIEND !ITH !HOM I HAVE
HAD DEATES AND DISCUSSION ON THE SUJECT !HICH HAS ALSO HELLPED.
7/25/2019 NEW CERTI,ACKNOLEDGE,DECLERATION,2016.docx
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INDE+
S%. N&. TOPIC P'. N&.
1
INTRODUCTION.OF COMPANY AUDIT 1-16
1( HISTORY OF AUDIT
2( RE#UIREMENTS OF COMPANY AUDIT.
)( GENERAL CONSIDERATION IN COMPANY
AUDIT.OJECTIVES AND STD
2
ANNE$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
7/25/2019 NEW CERTI,ACKNOLEDGE,DECLERATION,2016.docx
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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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/( 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
7/25/2019 NEW CERTI,ACKNOLEDGE,DECLERATION,2016.docx
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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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