Sa 260$r
Upcoming SlideShare
Loading in...5
×
 

Sa 260$r

on

  • 178 views

Aseem Trivedi's Audit Notes in Hindi

Aseem Trivedi's Audit Notes in Hindi

Statistics

Views

Total Views
178
Views on SlideShare
178
Embed Views
0

Actions

Likes
0
Downloads
0
Comments
0

0 Embeds 0

No embeds

Accessibility

Categories

Upload Details

Uploaded via as Adobe PDF

Usage Rights

© All Rights Reserved

Report content

Flagged as inappropriate Flag as inappropriate
Flag as inappropriate

Select your reason for flagging this presentation as inappropriate.

Cancel
  • Full Name Full Name Comment goes here.
    Are you sure you want to
    Your message goes here
    Processing…
Post Comment
Edit your comment

Sa 260$r Sa 260$r Document Transcript

  • SA-260 (R) fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds lkFk laizs’k.k Q. 01 fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ls vki D;k le>rs gSa Ans: SA-260 ds vuqlkj ] fu;a=.k ds fy;s izHkkfjr O;fDr mu O;fDr;ksa vFkok laxBuksa dks lanfHkZr djrs gSa ¼mnkgj.k ds fy;s fuxfer U;kl (Corporate trustee)½ ftudk mRrjnkf;Ro midze ds Strategic direction dk fujh{k.k djus rFkk midze ds ys[kkadu ls lacaf/kr gksrk gSA blesa foRrh; izfrosnu izfØ;k dk fujh{k.k Hkh “kkfey gksrk gSA dqN midzeksa ds fy;s fu;a=.k ds fy;s izHkkfjr O;fDr;ksa esa izca/k dkfeZd (Management personel) dk lekos”k Hkh gks ldrk gS mnkgj.k ds fy;s ,d vf/kxzghr lkoZtfud vFkok futh {ks= ds “kkldh; eaMy (Governance body) dk ,d vFkok Lokeh&izca/kdA dqN n”kkvksa esa ] fu;a=.k ds fy;s izHkkfjr O;fDr midze ds foRrh; fooj.kksa dks vuqeksfnr djus ds fy;s mRrjnk;h gksrs gSa ¼tcfd vU; n”kkvksa esa ;g mRrjnkf;Ro izca/k dk gksrk gS½ blds vfrfjDr nwljh rjQ izca/k “kCn ml O;fDr ¼O;fDr;ksa½ dks lanfHkZr djrk gS ftudk nkf;Ro midze ds ifjpkyu dks laikfnr djuk gSA Q. 02 fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds lkFk laizs’k.k djus dk vads{kd dk mn~ns”; D;k gSa Ans: SA-260 ds vuqlkj ] vads{kd dk mn~ns”; gS fd og %& (A) fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds lkFk lgh gS vads{kd dk ;g nkf;Ro gS fd og foRrh; fooj.k ds vads{k.k rFkk vads{k.k ds fu;ksftr {ks= ds laiw.kZ fopkj rFkk le; ds laca/k esa Li’V :i ls fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds lkFk laizs’k.k djsaA (B) fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ls vads{k.k ls lacaf/kr lwpuk,W izkIr djukA (C) vads{k.k ds nkSjku mRiUu gq;s egRoiw.kZ voyksduksa dks le;kuqlkj iznku djuk ] tks fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds fy;s foRrh; izfrosnu izfØ;k ds fujh{k.k ls lacaf/kr gSA (D) vads{kd rFkk fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds e/; nks rjQk laizs’k.k (Two way communication) dks izksRlkfgr djukA Q. 03 dkSu ls fo’k; gSa ftudk laizs’k.k djuk vko”;d gSa Ans: 01. foRrh; fooj.kksa ds vads{k.k ds laca/k esa vads{kd dk mRrjnkf;Ro %& vads{kd dks bl ckr dk laizs’k.k djuk pkfg;s fd og izca/k }kjk fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds lkFk rS;kj fd;s x;s foRrh; fooj.kksa ij viuh jk; O;Dr djus rFkk jk; dk;e djus ds fy;s mRrjnk;h gSA rFkk foRrh; fooj.kksa dk vads{k.k izca/k rFkk fu;a=.k ds fy;s izHkkfjr O;fDr;ksa dks muds nkf;Roksa ls eqDr ugha djrk gSA 02- vads{k.k dk fu;ksftr {ks= rFkk le; %& vads{kd dks vads{k.k ds fu;ksftr {ks= rFkk le; ds ,d lokZaxh.k fopkj dk Hkh laizs’k.k djuk pkfg;sA 03- vads{k.k ls izkIr egRoiw.kZ [kkst %& A. vads{kd dks midze ds ys[kkadu O;ogkjksa ds lHkh egRoiw.kZ ek=kRed igywvksa ds ckjs esa vius fopkjksa dk laizs’k.k djuk pkfg;s ftlesa ys[kkadu uhfr;ksa ] ys[kkadu vuqekuksa rFkk foRrh; fooj.k dh vfHkO;fDr;ksa dk Hkh lekos”k gksrk gSA B. vads{k.k ds nkSjku lkeus vkbZ egRoiw.kZ dfVukbZ;kW ;fn dksbZ gS rksA C. tc rd midze ds izca/k eas fu;a=.k ds fy;s izHkkfjr O;fDr “kkfey gS %& (i) vkarfjd fu;a=.k dh fMtkbZu ] mldh LFkkiuk vFkok mlds izHkkoh lapkyu esa ;fn dksbZ egRoiw.kZ detksfj;kW vads{kd ds lkeus vkbZ gSa rFkk ftldk SA-315 vFkok SA-330 ds vuqlkj izca/k dk laizs’k.k djuk vko”;d gSA (ii) egRoiw.kZ fo’k; ] ;fn dksbZ gksa rks ] tks vads{k.k ds nkSjku mRiUu gq;s gS ftu ij izca/k ds lkFk fopkj foe”kZ fd;k tkuk pkfg;s vFkok tks i=&O;ogkj (Correspondance) ds v/khu gSA (iii) vads{kd fy[khr fooj.k ds Hkh ekWx ldrk gSA D. vU; fo’k; ] ;fn dksbZ gks rks ] tks vads{k.k ds nkSjku lkeus vk;s gSa rFkk tks vads{kd ds is”ksxr fu.kZ; ds fglkc ls foRrh; izfrosnu izfØ;k ds fy;s egRoiw.kZ gSaA Q. 04 ,d lwphc) daiuh dh n”kk esa ,sls dkSu ls vfrfjDr laizs’k.k gSa tks vads{kd }kjk djus vko”;d gSa
  • Ans: SA-260 ds vuqlkj ] ,d lwphc) miØe dh n”kk esa ] vads{kd dks izca/k ds fy, izHkkfjr O;fDr;ksa dks bl ckr dk laogu dj nsuk gskxk fd ,UxstesaV Vhe rFkk QeZ ds lHkh O;fDr ,oa QeksZ dk ,d usVodZ gks rks ,lh lHkh QeksZ esa Lora=rk dh vkpkj lafgrk dk ikyu fd;k x;k gS ,oa vads{kd dh jk; esa mijksDr esa ls fdlh ds Hkh laLFkk ls fd, x;s O;ogkjksa ls vads{kd dh Lora=rk izHkkfor ugha gksrhA ds }kjk ;g Hkh crk fn;k tkuk pkfg, fd tgka rd vads{k.k dh Qhl ,oa vU;dk;ksZ ls Qhl dh rqyuk dh tk, rks vU; dk;ksZ dh Qhl budh ugha gS f dog vads{kd dh Lora=rk ij izHkko Mkyksa vads{kd dks ;g Hkh Li’V dj nsuk pkfg, fd mlus Lora=rk ij izHkko Mkyus okys fcanq ij fopkj dj mldks laHkkouk dks [kRe dj fn;k gSA vFkok mUgsa ,d Lohd`r lhek rd de dj fn;k gS Q. 05 SA-260 ds varxZr dkSu lh vU; ckrksa ij /;ku nsuk vko”;d gSa Ans: 01. tc vads{kd dks vius is”ksxr fu.kZ; ds vuqlkj ;g yxrk gS fd dsoy ekSf[kd laizs’k.k djuk i;kZIr ugha gksxk rks mls fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds lkFk fy[khr esa laizs’k.k djuk pkfg;sA tgkW bl SA ds vuqlkj vko”;d fo’k; ekSf[kd :i ls laizsf’kr fd;s x;s gSa rks vads{kd dks mudk izi=hdj.k dj ysuk pkfg;s rFkk bl ckr dk Hkh izi=hdj.k dj ysuk pkfg;s fd dc vkSj fdlds lkFk laizs’k.k fd;k x;k gSA tc fo’k;ksa dk fy[khr laizs’k.k fd;k x;k gS ogkW vads{kd dks laizs’k.k dh ,d izfrfyih vads{k.k izi=hdj.k ds ,d Hkkx ds :i esa vius ikl j[k ysuk pkfg;sA 02- le; ds vk/kkj ij vads{kd dks fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds lkFk laizs’k.k djuk pkfg;sA 03- vads{kd dks bl ckr dk ewY;kadu dj ysuk pkfg;s fd D;k vads{k.k ds mn~ns”; gsrw vads{kd rFkk fu;a=.k ds fy;s izHkkfjr O;fDr;ksa ds chp nks rjQk laizs’k.k (Two-way communication) i;kZIr gksxkA vi;kZIrrk vads{kd dks feF;kdFku dh fo|ekurk dh vksj ys tkrh gSA