SA-299
la;qDr vads{kdksa ds mRrjnkf;Ro
Q. 01 la;qDr vads{kd dkSu gksrs gSa
Ans: orZeku esa cM+s&cM+s miØeksa esa ,d ls vf/...
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Sa 299

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Aseem Trivedi's Audit Notes in Hindi

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Sa 299

  1. 1. SA-299 la;qDr vads{kdksa ds mRrjnkf;Ro Q. 01 la;qDr vads{kd dkSu gksrs gSa Ans: orZeku esa cM+s&cM+s miØeksa esa ,d ls vf/kd vads{kd fu;qDr djuk ,d vkepyu gSA tc ,d midze la;qDr :i ls vads{kd laikfnr djus ds fy;s rFkk midze ds foRrh; fooj.kksa ij fjiksZV nsus ds fy, ,d vFkok vf/kd vads{kdksa dh fu;qfDr djrk gS rks ,sls vads{kdksa dks gh la;qDr vads{kd dgkW tkrk gSA Q. 02 la;qDr vads{kdksa ds mRrjnkf;Roksa dk o.kZu dhft, Ans: SA-299 ds vuqlkj ml vads{k.k dk;Z ds laca/k esa ftUgsa la;qDr vads{kdksa ds e/; ckaVk x;k gS] izR;sd vads{kd dsoy mldks vkoafVr fd, x, dk;Z ds laca/k esa gh mRrjnk;h gksxk] Hkys gh og vius }kjk fu’ikfnr fd, x, dk;Z ij vyx fjiksZV ns vFkok ughaA lHkh la;qDr vads{kd fuEufyf[kr dk;Z ds fy;s la;qDr vFkok O;fDrxr :i ls mRrjnk;h gksxsA 1- ,sls vads{k.k dk;Z ftUgsa muds chp foHkkftr ugha fd;k x;k gS rFkk ftls lHkh vads{kdksa }kjk la;qDr :i ls fd;k tk,xkA 2- ml la;qDr vads{kdksa }kjk fy, x, ml fu.kZ; ds lEcU/k esa lHkh la;qDr vads{kd mRrjnk;h gksxs tks fdlh ,d ds }kjk fd, tkus okys dk;Z ds fy, vads{k.k izfof/k;ksa dh izd`fr] le; rFkk ek=k ds lEcU/k esa fy, x, gSA 3- mu fo’k;ksa ds lEcU/k esa ftUgsa muesa ls fdlh ,d vads{kd }kjk la;qDr vads{kdksa dh tkudkjh esa yk;k x;k gS rFkk ftu ij lHkh us viuh lgefr nh gSA 4- ;g ifj{k.k djus ds fy, Hkh la;qDr vads{kd mRrjnk;h gksxs dh midze ds foRrh; fooj.k lEcfU/kr fo/kku dh izdVhdj.k dh vko”;drkvksa dk ikyu djrk gS rFkkA 5- ;g lqfuf”pr djus ds fy, Hkh oss la;qDr :i ls mRrjnk;h gksxs dh vads{k.k izfrosnu lEcfU/kr fo/kku dh vfuok;Zrkvksa dk ikyu djrs gSA ,d la;qDr vads{kd fuEufyf[kr ds fy, O;fDrxr :i ls mRrjnk;h gksxkA 1- mldks vkoafVr fd, x, dk;Z {ks= ds lEcU/k esa ykxw gksus okyh vads{k.k izfof/k;ksa dh izd`fr le; rFkk ek=k dks lqfuf”pr djukA dqN eqn~ns tSls fd ifj{k.k tkap rFkk fun”kZu ds iz;ksx dh mi;qDrrk ds ckjs esa izR;sd la;qDr vads{kd dks vius dk;Z {ks= ds lEcU/k esa Lo;a fu.kZ; ysuk pkfg,A ;g nkf;Ro vU; la;qDr vads{kdksa ds lkFk ugh ckaVk tk ldrkA 2- mldks vkoafVr fd, x, foHkkxA “kk[kk ds vads{k.k izfrosnuA fooj.k dk ifj{k.k djuk rFkk ;g lqfuf”pr djuk fd mUgs midze ds ys[kk&[kkrksa esa mfpr :i ls “kkfey fd;k 3- ;g Hkh izR;sd la;qDr vads{kd dk i`Fkd ,oa fof”k’V mRrjnf;Ro cu tkrk gS fd ,sls foHkkxksa@”kk[kkvksa dk nkSjk djus dh vko”;drkvksa ds ckjs esa Lo;a fu.kZ; ys ftuds lEcU/k esa mudks dke lkSik x;k gSA 4- ml n”kk esa tgkW fof”k’V “kk[kk,a ] {ks= ;k bdkbZ;k fofHkUu la;qDr vads{kdkas ds chp vkoafVr dh tkrh gS ogkW izR;sd la;qDr vads{kd dk ;g i`Fkd ,oa fof”k’V mRrjnkf;Ro cu tkrk gS fd ,d foHkkx@{ks=@”kk[kk ds ckjs esa izca/k ls mfpr lwpuk,W rFkk Li’Vhdj.k izkIr djs rFkk mlds }kjk izkIr fd, x, Li’Vhdj.kksa vkSj lwpukvksa dk eqY;kadu djsaA Q. 03 la;qDr vads{kdksa ds izfrosnu lEcfU/kr mRrjnkf;Roksa dk o.kZu dhft, Ans: lkekU;r% la;qDr vads{kd ,d lger izfrosnu rd igqWpus esa lQy gks tkrs gSA ;|fi ] tc fjiksZV ds fofHkUu fo’k;ksa esa ls fdlh ekeysa ij la;qDr vads{kdksa es erHksn vFkok vlgefr gks rks vko”;drk iM+us ij muesa ls izR;sd vads{kd dks ,d i`Fkd izfrosnu ds ek/;e ls viuh&viuh jk; O;Dr djuk pkfg,A ,d la;qDr vads{kd izfrosnu esa “kkfey fd, tkus okys fo’k;ksa ds ckjs esa la;qDr vads{kdksa ds cgqer ds fopkjksa }kjk ck/; ugh gksrk gSA rFkk ,d vlgefr dh n”kk esa mldks ,d i`Fkd izfrosnu ds }kjk viuk er j[kuk pkfg,A

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