Verification Of Investments

Verification of Investments By: Ankit Kumar.P.Jain Bhushan Kumar

VERIFICATION OF ASSETS- General Principles ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Auditor’s function Management’s Responsibility

VERIFICATION OF INVESTMENTS- General Principles ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

GUIDANCE Note issued by the ICAI ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Verification Internal Control Evaluation

[object Object],[object Object],[object Object],[object Object],[object Object]

1. Verification of transactions ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object]

Provisions of the Companies Act, 1956 consent of the company in a general meeting. S. 293(1)(c) the shares of any other body corporate S. 372 power to invest the funds S. 292 transfer of shares S. 108 held by it in its own name S. 49 Provisions Sections

Disclosure Requirements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Accounting Standard-13 ,[object Object],[object Object],[object Object],[object Object]

Verification Of Investments

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