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Statutory Audit

Statutory Audit is Audit of Books of Accounts in compliance with requirements of any statute to assure true and fair view of the accounts as well as compliance with  special provisions of the Companies Act 2013, ICAI guidelines and Accounting and Auditing Standards issues by ICAI. In short, statutory audit is Audit under the Companies Act. Accounts of every company integrated under the companies act in India are needed to get it audited from a Chartered Accountant in Practice to assure true and fair view of its accounts & interrelated statements. Further, the auditor has to check compliance with various regulations & provisions of the Companies Act. Statutory Audit assures reliability of annual accounts of the company for various stakeholders of Accounts of the Company like government, shareholders, debtors, creditors, bankers etc.

The complication of Statutory Audit Function has increased manifolds recently. Globalization, complex Business and Statutory environment combined with need for synchronization with various global accounting standards and ever increasing faith on audited accounts by a variety of stakeholders has put ever increasing answerability on the shoulders of any statutory auditor.

Our firm is well equipped and well experienced in Statutory Audit of listed and unlisted companies and we perform it as per the Audit Program designed for the company after assessment of their Internal Control.
 

Statutory Audit Execution General Process. Steps generally we follow:

1. Getting Appointment Letter & Board Resolution Copy

2. Getting NOC from Previous Auditor

3. Filing our no disqualification status to the company

4. Filing of Form ADT-1 to ROC

5. Getting Letter of Engagement

6. Assessment of Internal Control

7. Formulation of Internal Audit Program Action Plan and Calendar 8. Conduction Audit as per IGAAP Companies Act       ICAI Accounting Standards and Auditing Standards

9. Forming an opinion on financial statement prepared by the company

10. Reporting to Shareholders

11. Attending AGM
 

 

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