Question
As per Companies Act, 2013, an auditor of a company
cannot render which of the following service?Solution
Section 144 - An auditor appointed under this Act shall not provide the company the following services (whether such services are rendered directly or indirectly to the company or its holding company or subsidiary company: (a)┬а accounting and book keeping services (b)┬а internal audit (c)┬а design and implementation of any financial information system (d)┬а actuarial services (e)┬а investment advisory services (f)┬а investment banking services (g)┬а rendering of outsourced financial services (h)┬а management services (i) any other kind of services as may be prescribed
Besides the traditional techniques of budgetary control and standard costing, there are several other techniques of control that have been developed in ...
рдЗрдирдореЗрдВ рд╕реЗ рдХреНрдпрд╛ Clearance рдХрд╛ рдмреИрдВрдХрд┐рдВрдЧ рдкреНрд░рдпреЛрдЧ рдореЗрдВ рд╕рд╣реА рдЕрд░реНрде рд╣реИ?
рдирд┐рдореНрдирд▓рд┐рдЦрд┐рдд рд╡рд╛рдХреНрдп рдХрд╛ рд╕рд╣реА рдЕрдиреБрд╡рд╛рдж рдХреМрди рд╕рд╛ рд╡рд┐рдХрд▓реНрдк рдирд╣реАрдВ рд╣реЛрдЧрд╛ред
...рдирд┐рдореНрдирд▓рд┐рдЦрд┐рдд рдореЗрдВ рд╕реЗ рдХрд╛рд▓рд╛рддреАрдд рджрд╛рд╡рд╛ рдХрд╛ рдкрд░реНрдпрд╛рдп ┬а┬а рд╣реЛрдЧрд╛ ?
рдЗрдирдореЗрдВ рд╕реЗ рдХреНрдпрд╛ 'рд╕рд╛рдВрд╡рд┐тАНрдзрд┐тАНрдХ рдкрд░рдХреНрд░рд╛рдореНрдпрддрд╛' рдХрд╛ рдмреИрдВрдХрд┐рдВрдЧ рдкреНрд░рдпреЛрдЧ я┐╜...
The analysis opens vistas for further research in this area.
Surprise inspection by some independent officer will also be made at times.
Allocation рдХреЗ рд▓рд┐рдП рд╕рд╣реА рд╣рд┐рдиреНрджреА рдкрд╛рд░рд┐рднрд╛рд╖рд┐рдХ рд╢рдмреНрдж рд╣реИ
рдирд┐рдореНрди рд╣рд┐рдиреНрджреА рд╢рдмреНрджреЛрдВ рдХрд╛ рд╕рд╣реА рдЕрдБрдЧреНрд░реЗрдЬреА рд╢рдмреНрджрд╛рд░реНрде рдмрддрд╛рдПрдВ-
...рд╢рдмреНрджреЛрдВ рдореЗрдВ рдХреМрди рд╕рд╛ тАШ┬а рдирд┐рдХрд╛рд▓рдирд╛ тАШ рд╢рдмреНрдж рдХрд╛ рд╕рд╣реА рдЕрдВрдЧреНрд░реЗрдЬреА рдкрд░реНрдпрд╛рдпя┐╜...