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Auditing

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Auditing PPT for B.Com.,
Presented By
V.GopalaKrishnan.,M.Com.,MBA.,M.Phil.,PGDMM.,
Assistant Professor,
Dept of Commerce,
Kamaraj College, Tuticorin

Published in: Business
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Auditing

  1. 1. AUDITING Presented By V.Gopalakrishnan.,M.Com.,M.B.A.,M.Phil.,PGDMM., Assistant Professor, Department of Commerce, Kamaraj College, Tuticorin.
  2. 2. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 2
  3. 3. Meaning - Auditing • The Word Audit is derived from the Latin word “Audire” which means to hear. • In Olden days, some experienced people ordinarily judges the accounts of business people for the purpose of the correctness of accounts. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 3
  4. 4. Meaning The general meaning of an audit is a planned and documented activity performed by qualified personnel to determine by investigation, examination, or evaluation of objective evidence, the adequacy and compliance with established procedures, or applicable documents, and the effectiveness of implementation. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 4
  5. 5. Definition Simple Definition:- Spicer & Pegler “Audit is an examination of accounts & records which is carried out by vouching the evidences, supporting various transactions; by such an examination it is ascertained that the Balance Sheet gives a true & fair view of the state of affairs of business & the Profit & Loss Account gives a true & fair view of the profit or loss of business. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 5
  6. 6. Characteristics of Auditing 1. Systematic & Scientific Procedure 2. Essential Documents are integral part 3. It is done with the help of vouchers, documents, information and explanations received from the authorities. 4. Undertaken by an Independent person or Body 5. Analytical approach V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 6
  7. 7. Cont. 6. Art & Science Both 7. Verification of the results 8. The Auditor has to satisfy himself with the authenticity 9. Compliance 10. The auditor has to inspect, compare, check, review, scrutinize the vouchers supporting the transactions and examine correspondence, Memorandum of Association and Articles of association etc., in order to establish correctness of the books of accounts. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 7
  8. 8. Scope of Auditing The scope of audit is increasing with the increase in the complexities of the business. It is said that long range objectives of an audit should be to serve as a guide to the management future decisions. Today most of the economic activities are largely conducted through public finance. The auditor has to see whether these larger funds are properly used. The scope of audit encompasses verification of accounts with a intention of giving opinion on its reliability. Hence it covers cost audit, management audit, social audit etc. It should be remembered that an auditor just expressed his opinion on the authenticity of the account. He has no power to take action against anybody, in this regard its said that “an auditor is a watch dog but not a blood hound”. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 8
  9. 9. Cont. 1. Legal Requirements 2. Entity Aspects 3. Reliable Information 4. Proper Communication 5. Evaluation 6. Test 7. Comparison 8. Judgments 9. Work 10. Evidence 11. Misstatement V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 9
  10. 10. Principles of Auditing Fundamental principles of Auditing 1. Integrity, Objectivity and Independence 2. Confidentiality 3. Skill & Competence 4. Responsibility of work performed by others 5. Documentation 6. Planning 7. Audit Evidence 8. Accounting system & Internal Control 9. Audit Conclusions 10. Audit Report V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 10
  11. 11. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 11
  12. 12. Detection & Prevention of Errors • trasanction is to be left out to register, partial entry of one transactionError of Omission • Rs. 1500 recorded as Rs. 5100Error of Commission • ommission to post,posting wrong side & amount to an a/c, double posting,totalling mistake, balance b/d & c/f Clerical Error • fundamental principle of Accountancy & AuditingError of Principle • two errors togather which will be resulted in trial balance sheet will agree Compensating Error V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 12
  13. 13. Detection & Prevention of Frauds Misappropriation Of Cash Of Goods By Employees Manipulation of A/c Showing more Profits Showing less profit By Top Management V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 13
  14. 14. Advantages of Auditing A. Businessman's point of view:- 1. Detection of errors and frauds 2 . Loan from banks 3. Proper valuation of investments 4 . Proper valuation of assets 5. Government acceptance 6. Suggestions for improvement 7. Better Reputation 8. Uniformity in accounts B. Investor's point of view 1 . Protects interest 2. Moral check 3. Builds reputation 4. Good security V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 14
  15. 15. Cont. C. Other Advantages 1. Audited account are detected as an authentic record of transaction. 2. Errors and frauds are detected and rectified. 3. It increases the morale of the staff and thus it prevents frauds and errors. 4. Because of his expertise the auditor may advise on various matters to his clients. 5. An auditor acts as a trustee of his shareholders. Hence he safeguards their financial interest. 6. For taxation purpose auditing of account is a must. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 15
  16. 16. Cont. 7. In case of any claim is to be made from the insurance company only audited account should be submitted. 8. Even in case of partnership firm auditing of accounts helps in the settlement of claim at the time of retirement/death of a partner. 9. Auditor account helps in managerial decisions. 10. They are useful to secure loan at the of amalgamation, absorption, reconstruction etc. 11. Auditing safeguards the interest of owners, creditors, investors, and workers. 12. It is useful to take certain financial decisions like issuing of shares, payment of dividend etc. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 16
  17. 17. Limitations of Auditing Truly speaking, an audit should have no limitations of its own. It is designed to protect the interest of all parties who are interested in the affairs of the business. If there be any shortcoming arising there from, it may be due to its narrow scope of application in its related field of operation and unextended definition of the concept. Auditing suffers from the following shortcomings: 1. Want of complete picture The audit may not give complete picture. If the accounts are prepared with the intention to defraud others, auditor may not be able to detect them. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 17
  18. 18. Cont. 2. Problems of dependence: Sometimes the auditor has to depend on explanations, clarification and information from staff and the client. He may or may not get correct or complete information. 3. Post-mortem examination: Auditing is a post-mortem examination. There is no use of such examination when events have already been occurred. 4. Existence of errors in the audited accounts: It is not possible for the auditor in all cases, to check each and every transaction of an organization. As a result, there may be error in the audited accounts even after the checking by the auditor. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 18
  19. 19. Cont. 5. Lack of expertise: Auditor has to seek opinion of experts on certain matters on which he may not have experts knowledge. The auditor has to depend upon such reports which may not always be correct. 6. Diversified situations: Auditing is considered to be a mechanical work. Auditors may not be in a position to frame audit programme, which can be followed in all situations. 7. Quality of the auditor: Success of audit depends on the sincerity with which the auditor has performed his duties. The same audit work can be done by two different auditors with difference in sincerity. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 19
  20. 20. Differences Between Accounting & Auditing Accounting Auditing Meaning It is the process of recording classifying and summarizing the business transactions to monetary Terms It is the process of review of accounts to establish their reliability and the statements therefrom Scope It entails preparation of financial statements and their interpretation Examination of accounts and records Object It investigates finding out the operating results and figuring out the financial status of an enterprise The object is to judge the correctness and reliability of financial statement prepared by the internal staff of business enterprises Hierarchy Accounting Precedes the Auditing Auditing succeeds accountingV.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 20
  21. 21. Accounting Auditing Qualification No formal qualification is insisted for acting as an accountant Auditor should be a qualified charted- accountant. Expertise Accountant is expected to be familiar with audit techniques and procedures. Auditor is one who has the expertise to apply not only accounting principles but also auditing techniques and processes Nature of Employment Accountant is permanent staff of an enterprise. He is an independent outsider. He is working on an assignment basis. Remuneration Accountant receives salary as per Remuneration of auditor is Pre-fixed The terms of his service. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 21
  22. 22. FACTORS INVESTIGATION AUDITING Description Audit means the inspection, examination or verification of a person, organization, system, process, enterprise, project or product. Investigation means an inquiry, or is the act of detail examination of activities so as to achieve certain objectives. Owners Audit is conducted on behalf of owners only and they make the appointment. Investigation may be conducted either by owner of the undertaking or by an outsider. Purpose To determine the true and fair view. Varies from business to business Process Routine process Investigation is not a regular process Scope It includes only an examination of the accounts of a business It covers an examination of the accounts bur also covers an inquiry into other matter that are connected with the purpose for which it is undertaken Period Year or six months May cover several years Employees Does not examine personally May examine personally V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 22
  23. 23. Audit Procedure Audit Programme Audit Note Book Working Papers Routing Checking Test checking V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 23
  24. 24. Audit Programme • “An Audit programme is an outline of all procedures to be followed in order to arrive at an opinion concerning a clients financial statement. • An audit programme is a written scheme prepared by the auditor to distribute the work to be followed during audit; i. How much work is to be done? ii. Who is going to do a particular portion of work? iii. What is the duration of the time? V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 24
  25. 25. Types of Audit Working Programme Fixed Audit Programme Flexible Audit Programme V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 25
  26. 26. Specimen of Audit Programme M/s.M.BalaMurugan Ltd., For the year ended on 31.3.2015 Particulars of Work Extent of Work to be Done Actual Work Completed Time Taken to Complete Completed by (Signature) A.Cash Book: 1. Posting 2. Costing 3. Vouching 1 month Full 3 months June Full July, November B.Debtor’s Legder: 1.Posting 2. Costing 3. Vouching 1 month 1 month 3 month April March May, October Physical verification 1. Cash 2. Fixed assets 3. Stock As on 31.3.20 As on 31.3.20 As on 31.3.20 As on 31.3.20 As on 31.3.20 As on 31.3.20V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 26
  27. 27. Audit Note Book • During the course of an audit, the audit staff makes a note of the points that require clarification, explanation or investigation. • Contents of the Audit Note Book;  Technical Details about the Business  Missing Vouchers  Frauds and Errors found in the book  Suggestions made by audit staff V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 27
  28. 28. Audit Procedures Adoption of Distinctive Ticks Routing Checking Test Checking Difference in Balance Books V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 28
  29. 29. I. Adoption of Distinctive Ticks  He should use different types of ticks for different purposes  He should issue clear instructions to the members  Tick should be small and clear  The kinds of ticks used by audit staff  The auditor should have the pencils and inks of different colours of pencils every year V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 29
  30. 30. Example of Tick V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 30
  31. 31. Routine Checking Routing checking is the checking of Common records and books or original entry and ledgers with a view of detect clerical errors and frauds of a very simple nature. Advantages:  Detection of errors and frauds  Checking of postings  Checking of final accounts  Arithmetical accuracy of entries  Simple Job V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 31
  32. 32. Test Checking • Test Checking is also known selective verification “Sampling Process” Test checking is a substitute for detailed checking. • Advantages  Saves Time and energy  Useful & Purposive  Easy for the auditer V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 32
  33. 33. Various Techniques of Audit • Routine checking • Test Checking • Vouching • Valuation • Physical examination • Confirmation • Inquiry • Confirmation • Examination of subsidiary Books • Analysis of Financial Statements V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 33
  34. 34. Internal Check • A System of Internal check is an arrangement of duties where by no one person is allowed to carry through and to record every aspect of a transaction. • Objectives  To allocate the duties & responsibilities of clerk  To minimize the Errors & Frauds  To detect error of fraud easily it is committed  To prepare final a/c  To exercise moral pressure over staff V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 34
  35. 35. Internal Control V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 35
  36. 36. Advantages – Disadvantages Internal Check • Advantages  Proper distribution of work  Detection of errors and frauds  Minimization of errors and frauds  Increase the deficiency Disadvantages  No Seriousness  Carelessness  Expensive  DisorderV.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 36
  37. 37. Vouching • Vouching means checking of entries with the help of documentary evidences. For each entry it is to be ascertained which is properly authorised V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 37
  38. 38. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 38
  39. 39. Precautions to be taken by the auditor while examining vouchers  Each voucher should be consecutively numbered  Voucher should be inspected and cancelled by the auditor  Voucher name should be correctly mentioned  Auditor verify the voucher date and time  Auditor verify the official seal & Authorized sign  When voucher is missing, the auditor should satisfy himself with regard to the reason of its being lost and demand for duplicate copy V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 39
  40. 40. Verification - Meaning • Verification means truth proving or confirming the Truth. Verification signifies “Proving the truth or Confirmation”. • Verification includes the following,  Existence  Valuation  Ownership  Possession V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 40
  41. 41. Valuation - Meaning • Valuation of assets is an important part of their verification. Valuation means to test exact value of an asset on the basis of its Utility. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 41
  42. 42. Classification of Assets • Fixed Assets – Plant & Machinery, Land, Buildings • Current Assets – Stock in hand • Wasting Assets – Coal, Mines • Intangible assets – Goodwill, paten right, copyright • Fictitious Assets - Shares V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 42
  43. 43. Company Audit • Company audit is conducted is accordance with the provisions of the Companies Act,1956. • To Conduct a Company audit, a company must appoint qualified Auditor. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 43
  44. 44. Qualification of Auditor • A person shall not be qualified for appointment as auditor unless he is Charted Accountant within the Meaning of CAAct, 1949 • A Person who holds restricted Auditors Certificate (Part –B) 1956 An Auditor must possess adequate educational qualification He is independent of all influences A Charted Accountant means a person who is a member of the Institute of Charted Accountants of India. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 44
  45. 45. QUALITIES OF AN AUDITOR • Independence • Integrity • Objectivity • Ability for expression and communication • Tactfulness • Awareness V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 45
  46. 46. RIGHTS & POWERS OF AN AUDITOR Right of access at all times to books, accounts, and vouchers of the company Right to receive notice and to attend general meetings Right to obtain information and explanations Right to visit branches Right to sign audit report Right to receive remuneration V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 46
  47. 47. DUTIES OF AN AUDITOR 1) Compliance with Audit Standard 2) Duty to Report Fraud 3) Duty not to render certain services He can not render "consulting and specialized services" which means any one or combination of- • Accounting and Book keeping services • Internal Audit • Design and implementation of any financial information system • actuarial services • investment advisory services • investment banking services • management services • any other kind of consultancy services V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 47
  48. 48. 4) Duty to sign audit reports etc. 5) Duty to attend General meeting 6) Duty to Report Under section 143 of the Act the auditor has a duty to report to the members of the company on: • accounts examined by him • every financial statement laid before a general meeting during his tenure 7) Duty to Enquire- • Secures loans and advances • transactions represented merely by book entries • personal expenses • issue of shares for cash • loans and advances made by the company etc. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 48
  49. 49. APPOINTMENT OF AN AUDITOR
  50. 50. WHO CAN BECOME AN AUDITOR? Chartered Accountant in practice Partnership firm of CA’s in practice Holder of a certificate in Part ‘B’ States V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 50
  51. 51. DISQUALIFICATIONS OF AN AUDITOR  A body corporate  An officer or employee of the company under audit  A person who is a partner, or who is in the employment of an officer or employee of the company  A person who is indebted to the company for an amount exceeding Rs.1000  A person holding security of that company  A person who has been disqualified for appointment as an auditor of a company on above mentioned grounds, shall also not be eligible for appointment with any other body corporate which may be that company’s subsidiary or that company’s holding company. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 51
  52. 52. WHO CAN APPOINT AN AUDITOR? • Appointment by directors • Appointment by shareholders • Appointment by the Central Government • Appointment by the Comptroller and Auditor General V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 52
  53. 53. APPOINTMENT BY DIRECTORS • FIRST AUDITORS : The board of directors shall appoint the first auditor(s) of the company within One Month of the Date Of Registration of the company. • CASUAL VACANCY: The directors have been empowered to fill any casual vacancy in the office of an auditor, except which is caused by prior resignation of an auditor. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 53
  54. 54. APPOINTMENT BY SHAREHOLDERS • FIRST AUDITORS : In case the directors fail to appoint the first auditor(s), the shareholders shall do so at a general meeting by passing a resolution. • SUBSEQUENT AUDITORS: (i) By Ordinary Resolution (ii) By Special Resolution • CASUAL VACANCY: If a casual vacancy in the office of an auditor arises by his resignation, such vacancy should only be filled by the company in a General Meeting. The company shall within 7 days give intimation to the auditor so appointed. The auditor shall inform in writing to the Registrar of Companies within 30 days of his appointment. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 54
  55. 55. APPOINTMENT BY CENTRAL GOVERNMENT If a company, at an annual general meeting, fails to appoint or re-appoint an auditor, the Central Government may appoint a person to fill the vacancy. • The company has to give notice of the above fact to the Government within 7 days of the Annual General Meeting. • The appointment by the Central Government is made from the panel of names suggested by the applicant company. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 55
  56. 56. APPOINTMENT BY THE COMPTROLLER AND AUDITOR GENERAL In case of Government Companies, the Comptroller and Auditor General appoints or re-appoints the auditor. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 56
  57. 57. The retiring auditor shall NOT be re-appointed in the following cases 1. Not qualified 2. Unwilling 3. Passing of a special resolution RE-APPOINTMENT OF AN AUDITOR V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 57
  58. 58. 4. Appointment of some other person 5. Unable to comply with the ceiling on no. of audits V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 58
  59. 59. Ceiling on Number of Audits Provisions of the Act Objective of the ceiling Compliance Ceiling in case of individuals Ceiling in case of Partnership firm V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 59
  60. 60. REMUNERATION OF THE AUDITOR
  61. 61. 1. Fees to the Auditor 2. Expenses 3. Cost of any facility provided to the auditor CONSTITUENTS OF REMUNERATION V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 61
  62. 62. • In case of first auditor appointed by the board of directors Board of Directors • In case of auditors appointed by the shareholders in the general meeting Shareholders in the General Meeting • In case of auditors appointed by the CAG for government company Shareholders in the General Meeting WHO CAN FIX REMUNERATION? V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 62
  63. 63. REMOVAL OF AUDITOR
  64. 64. REMOVAL OF AUDITOR BEFORE THE EXPIRY OF HIS TERM Section 224(7) The purpose of this section is to make the removal of an independent and conscientious auditor difficult. • Removal of First Auditor • Removal of Subsequent Auditor V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 64
  65. 65. APPOINTMENT OF AN AUDITOR IN PLACE OF A RETIRING AUDITOR Section 225 • SPECIAL NOTICE OF THE RESOLUTION: For appointing a person other than the retiring auditor, a special notice of such a resolution should be given to the company at least fourteen days before the meeting. • RIGHT OF RETIRING AUDITOR TO MAKE REPRESENTATION: The retiring auditor has a right to make representations in writing to the company, not exceeding a reasonable length, and request for their notification to the members. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 65
  66. 66. • RIGHT TO GET REPRESENTATION CIRCULATED: The company, on receipt of the representation, shall mention the fact of the representation in the notice of the meeting and send a copy thereof to every member to whom the notice of the meeting is sent. • GROUND FOR EXEMPTION: If the Central Government, on the application, is satisfied that the auditor is securing needless publicity of a defamatory matter, it can exempt the company from sending the copy of representations to the members. • OTHER RIGHTS: Besides the rights mentioned, the retiring auditor also has a right to be heard at the meeting. • PASSING OF RESOLUTION: The general meeting may by passing an ordinary resolution, remove such an auditor. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 66
  67. 67. PENALTY FOR NON-COMPLIANCE According to section 232 of the Companies Act, 1956, if default is made by a company in complying with any of the provisions contained in section 225, the company and every officer of the company who is in default, shall be punishable with fine which may extend up to five thousand rupees. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 67
  68. 68. Audit Report • A Report is a statement of collected and considered facts so drawn up as to give clear and concise information to persons who are not already in possession of the full facts. • Kinds of Audit Report • Final Report • Interium Report • Partial Report V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 68
  69. 69. Characteristics of a Good Audit Report  It should be unbiased  It should be expressed in clear  It should be accurate  It should be in simple style  It should be brief  It should be coherent V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 69
  70. 70. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 70
  71. 71. V.Gopalakrishnan.,M.Com.,MBA.,M.Phil.,PGDMM 71

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