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Page 1
LEARNING OUTCOMES
THE COMPANY AUDIT
After studying this chapter, you will be able to:
? Understand qualification and disqualification of an auditor.
? Know the procedures of appointment, reappointment, filling up of the casual
vacancies and removal of auditor.
? Understand powers and duties of auditor.
? Understand the provisions relating to rotational retirement.
Company Audit
• Appointment of Auditor
• Rotation of Auditor
• Audit Committee
• Auditor's Remuneration
• Removal of Auditor
• Ceiling Limit
• Powers & Duties of Auditor
• Audit Report as per Co., Act 2013
• Joint Audit
• Audit of Branch
• Cost Audit
• Punishment for non-compliance
CHAPTER
10
Page 2
LEARNING OUTCOMES
THE COMPANY AUDIT
After studying this chapter, you will be able to:
? Understand qualification and disqualification of an auditor.
? Know the procedures of appointment, reappointment, filling up of the casual
vacancies and removal of auditor.
? Understand powers and duties of auditor.
? Understand the provisions relating to rotational retirement.
Company Audit
• Appointment of Auditor
• Rotation of Auditor
• Audit Committee
• Auditor's Remuneration
• Removal of Auditor
• Ceiling Limit
• Powers & Duties of Auditor
• Audit Report as per Co., Act 2013
• Joint Audit
• Audit of Branch
• Cost Audit
• Punishment for non-compliance
CHAPTER
10
10.2
AUDITING AND ASSURANCE
INTRODUCTION
Companies Act, 2013 is rule based Act. Sections 139 to 148 of the Companies Act,
2013 (hereinafter referred to as the Act unless otherwise mentioned) deal with
provisions relating to audit of companies. Therefore, it is quite important to
understand these provisions very carefully. You may also study sections 128 to 138
relating to “Accounts” of companies for better understanding of the subject. The
provisions relating to ‘audit’ broadly deal with who can be appointed as an auditor
under the Act, i.e., qualifications and disqualifications, the manner of appointment
and removal of an auditor and rights and duties of an auditor. A scheme of the
provisions of the Act relating to audit is given below for quick reference:
1. ELIGIBILITY, QUALIFICATIONS AND
DISQUALIFICATIONS OF AN AUDITOR
The provisions relating to eligibility, qualifications and disqualifications of an
auditor are governed by section 141 of the Companies Act, 2013 (hereinafter
referred as the Act). The main provisions are stated below:
(1) A person shall be eligible for appointment as an auditor of a company only if
he is a chartered accountant.
It may be noted that a firm whereof majority of partners practising in India
are qualified for appointment as aforesaid may be appointed by its firm name
to be auditor of a company.
SECTIONS COVERED IN THIS CHAPTER
139. Appointment of auditors.
140. Removal, resignation of auditor and giving of special notice.
141. Eligibility, qualifications and disqualifications of auditors.
142. Remuneration of auditors.
143. Powers and duties of auditors and auditing standards.
144. Auditor not to render certain services.
145. Auditors to sign audit reports, etc.
146. Auditors to attend general meeting.
147. Punishment for contravention.
148. Central Government to specify audit of items of cost in respect of certain
companies.
Page 3
LEARNING OUTCOMES
THE COMPANY AUDIT
After studying this chapter, you will be able to:
? Understand qualification and disqualification of an auditor.
? Know the procedures of appointment, reappointment, filling up of the casual
vacancies and removal of auditor.
? Understand powers and duties of auditor.
? Understand the provisions relating to rotational retirement.
Company Audit
• Appointment of Auditor
• Rotation of Auditor
• Audit Committee
• Auditor's Remuneration
• Removal of Auditor
• Ceiling Limit
• Powers & Duties of Auditor
• Audit Report as per Co., Act 2013
• Joint Audit
• Audit of Branch
• Cost Audit
• Punishment for non-compliance
CHAPTER
10
10.2
AUDITING AND ASSURANCE
INTRODUCTION
Companies Act, 2013 is rule based Act. Sections 139 to 148 of the Companies Act,
2013 (hereinafter referred to as the Act unless otherwise mentioned) deal with
provisions relating to audit of companies. Therefore, it is quite important to
understand these provisions very carefully. You may also study sections 128 to 138
relating to “Accounts” of companies for better understanding of the subject. The
provisions relating to ‘audit’ broadly deal with who can be appointed as an auditor
under the Act, i.e., qualifications and disqualifications, the manner of appointment
and removal of an auditor and rights and duties of an auditor. A scheme of the
provisions of the Act relating to audit is given below for quick reference:
1. ELIGIBILITY, QUALIFICATIONS AND
DISQUALIFICATIONS OF AN AUDITOR
The provisions relating to eligibility, qualifications and disqualifications of an
auditor are governed by section 141 of the Companies Act, 2013 (hereinafter
referred as the Act). The main provisions are stated below:
(1) A person shall be eligible for appointment as an auditor of a company only if
he is a chartered accountant.
It may be noted that a firm whereof majority of partners practising in India
are qualified for appointment as aforesaid may be appointed by its firm name
to be auditor of a company.
SECTIONS COVERED IN THIS CHAPTER
139. Appointment of auditors.
140. Removal, resignation of auditor and giving of special notice.
141. Eligibility, qualifications and disqualifications of auditors.
142. Remuneration of auditors.
143. Powers and duties of auditors and auditing standards.
144. Auditor not to render certain services.
145. Auditors to sign audit reports, etc.
146. Auditors to attend general meeting.
147. Punishment for contravention.
148. Central Government to specify audit of items of cost in respect of certain
companies.
10.3
THE COMPANY AUDIT
Fig.: Is the person eligible for
appointment as auditor?
*
(2) Where a firm including a limited liability
partnership is appointed as an auditor of a
company, only the partners who are
chartered accountants shall be authorised
to act and sign on behalf of the firm.
(3) Under sub-section (3) of section 141
along with Rule 10 of the Companies (Audit
and Auditors) Rules, 2014 (hereinafter
referred as CAAR), the following persons
shall not be eligible for appointment as an
auditor of a company, namely-
(a) a body corporate other than a limited liability partnership registered
under the Limited Liability Partnership Act, 2008;
(b) an officer or employee of the company;
(c) a person who is a partner, or who is in the employment, of an officer or
employee of the company;
(d) a person who, or his relative or partner -
(i) is holding any security of or interest in the company or its
subsidiary, or of its holding or associate company or a subsidiary
of such holding company;
It may be noted that the relative may hold security or interest in
the company of face value not exceeding Rupees 1,00,000.
It may also be noted that the condition of Rupees 1,00,000 shall,
wherever relevant, be also applicable in the case of a company
not having share capital or other securities.
Students may also note that in the event of acquiring any security
or interest by a relative, above the threshold prescribed, the
corrective action to maintain the limits as specified above shall be
taken by the auditor within 60 days of such acquisition or
interest.
The following points merit consideration in this regard:
(a) The value of shares of Rupees 1,00,000 that can be held by
relative is the face value not the market value.
Page 4
LEARNING OUTCOMES
THE COMPANY AUDIT
After studying this chapter, you will be able to:
? Understand qualification and disqualification of an auditor.
? Know the procedures of appointment, reappointment, filling up of the casual
vacancies and removal of auditor.
? Understand powers and duties of auditor.
? Understand the provisions relating to rotational retirement.
Company Audit
• Appointment of Auditor
• Rotation of Auditor
• Audit Committee
• Auditor's Remuneration
• Removal of Auditor
• Ceiling Limit
• Powers & Duties of Auditor
• Audit Report as per Co., Act 2013
• Joint Audit
• Audit of Branch
• Cost Audit
• Punishment for non-compliance
CHAPTER
10
10.2
AUDITING AND ASSURANCE
INTRODUCTION
Companies Act, 2013 is rule based Act. Sections 139 to 148 of the Companies Act,
2013 (hereinafter referred to as the Act unless otherwise mentioned) deal with
provisions relating to audit of companies. Therefore, it is quite important to
understand these provisions very carefully. You may also study sections 128 to 138
relating to “Accounts” of companies for better understanding of the subject. The
provisions relating to ‘audit’ broadly deal with who can be appointed as an auditor
under the Act, i.e., qualifications and disqualifications, the manner of appointment
and removal of an auditor and rights and duties of an auditor. A scheme of the
provisions of the Act relating to audit is given below for quick reference:
1. ELIGIBILITY, QUALIFICATIONS AND
DISQUALIFICATIONS OF AN AUDITOR
The provisions relating to eligibility, qualifications and disqualifications of an
auditor are governed by section 141 of the Companies Act, 2013 (hereinafter
referred as the Act). The main provisions are stated below:
(1) A person shall be eligible for appointment as an auditor of a company only if
he is a chartered accountant.
It may be noted that a firm whereof majority of partners practising in India
are qualified for appointment as aforesaid may be appointed by its firm name
to be auditor of a company.
SECTIONS COVERED IN THIS CHAPTER
139. Appointment of auditors.
140. Removal, resignation of auditor and giving of special notice.
141. Eligibility, qualifications and disqualifications of auditors.
142. Remuneration of auditors.
143. Powers and duties of auditors and auditing standards.
144. Auditor not to render certain services.
145. Auditors to sign audit reports, etc.
146. Auditors to attend general meeting.
147. Punishment for contravention.
148. Central Government to specify audit of items of cost in respect of certain
companies.
10.3
THE COMPANY AUDIT
Fig.: Is the person eligible for
appointment as auditor?
*
(2) Where a firm including a limited liability
partnership is appointed as an auditor of a
company, only the partners who are
chartered accountants shall be authorised
to act and sign on behalf of the firm.
(3) Under sub-section (3) of section 141
along with Rule 10 of the Companies (Audit
and Auditors) Rules, 2014 (hereinafter
referred as CAAR), the following persons
shall not be eligible for appointment as an
auditor of a company, namely-
(a) a body corporate other than a limited liability partnership registered
under the Limited Liability Partnership Act, 2008;
(b) an officer or employee of the company;
(c) a person who is a partner, or who is in the employment, of an officer or
employee of the company;
(d) a person who, or his relative or partner -
(i) is holding any security of or interest in the company or its
subsidiary, or of its holding or associate company or a subsidiary
of such holding company;
It may be noted that the relative may hold security or interest in
the company of face value not exceeding Rupees 1,00,000.
It may also be noted that the condition of Rupees 1,00,000 shall,
wherever relevant, be also applicable in the case of a company
not having share capital or other securities.
Students may also note that in the event of acquiring any security
or interest by a relative, above the threshold prescribed, the
corrective action to maintain the limits as specified above shall be
taken by the auditor within 60 days of such acquisition or
interest.
The following points merit consideration in this regard:
(a) The value of shares of Rupees 1,00,000 that can be held by
relative is the face value not the market value.
10.4
AUDITING AND ASSURANCE
(b) The limit of Rupees 1,00,000 would be applicable where the
securities are held by the relative of an auditor and not
where the securities are held by an auditor himself or his
partner. In case of an auditor or his partner, securities of
even small value shall be a disqualification.
(c) Grace period of 60 days for corrective action shall apply only
in respect of securities held by relatives. This would not
apply to auditor or his partner.
[The term “relative”, as defined under the Companies Act, 2013,
means anyone who is related to another as members of a Hindu
Undivided Family; husband and wife; Father (including step-
father), Mother (including step-mother), Son (including step- son),
Son’s wife, Daughter, Daughter’s husband, Brother (including
step- brother), Sister (including step-sister).]
Example
Ex 1: Mr. A, a practicing Chartered Accountant, is holding securities of
XYZ Ltd. having face value of ` 900. Whether Mr. A is qualified for
appointment as an auditor of XYZ Ltd.?
As per section 141(3)(d)(i), an auditor is disqualified to be appointed as
an auditor if he, or his relative or partner holding any security of or
interest in the company or its subsidiary, or of its holding or associate
company or a subsidiary of such holding company.
In the present case, Mr. A is holding security of ` 900 in XYZ Ltd.
Therefore, he is not eligible for appointment as an auditor of XYZ Ltd.
Ex 2: Mr. P is a practicing Chartered Accountant and Mr. Q, the relative
of Mr. P, is holding securities of ABC Ltd. having face value of ` 90,000.
Whether Mr. P is qualified from being appointed as an auditor of ABC
Ltd.?
As per section 141(3)(d)(i), a person is disqualified to be appointed as an
auditor if he, or his relative or partner is holding any security of or interest
in the company or its subsidiary, or of its holding or associate company
or a subsidiary of such holding company. Further, as per proviso to this
section, the relative of the person may hold the securities or interest in
the company of face value not exceeding of ` 1,00,000.
Page 5
LEARNING OUTCOMES
THE COMPANY AUDIT
After studying this chapter, you will be able to:
? Understand qualification and disqualification of an auditor.
? Know the procedures of appointment, reappointment, filling up of the casual
vacancies and removal of auditor.
? Understand powers and duties of auditor.
? Understand the provisions relating to rotational retirement.
Company Audit
• Appointment of Auditor
• Rotation of Auditor
• Audit Committee
• Auditor's Remuneration
• Removal of Auditor
• Ceiling Limit
• Powers & Duties of Auditor
• Audit Report as per Co., Act 2013
• Joint Audit
• Audit of Branch
• Cost Audit
• Punishment for non-compliance
CHAPTER
10
10.2
AUDITING AND ASSURANCE
INTRODUCTION
Companies Act, 2013 is rule based Act. Sections 139 to 148 of the Companies Act,
2013 (hereinafter referred to as the Act unless otherwise mentioned) deal with
provisions relating to audit of companies. Therefore, it is quite important to
understand these provisions very carefully. You may also study sections 128 to 138
relating to “Accounts” of companies for better understanding of the subject. The
provisions relating to ‘audit’ broadly deal with who can be appointed as an auditor
under the Act, i.e., qualifications and disqualifications, the manner of appointment
and removal of an auditor and rights and duties of an auditor. A scheme of the
provisions of the Act relating to audit is given below for quick reference:
1. ELIGIBILITY, QUALIFICATIONS AND
DISQUALIFICATIONS OF AN AUDITOR
The provisions relating to eligibility, qualifications and disqualifications of an
auditor are governed by section 141 of the Companies Act, 2013 (hereinafter
referred as the Act). The main provisions are stated below:
(1) A person shall be eligible for appointment as an auditor of a company only if
he is a chartered accountant.
It may be noted that a firm whereof majority of partners practising in India
are qualified for appointment as aforesaid may be appointed by its firm name
to be auditor of a company.
SECTIONS COVERED IN THIS CHAPTER
139. Appointment of auditors.
140. Removal, resignation of auditor and giving of special notice.
141. Eligibility, qualifications and disqualifications of auditors.
142. Remuneration of auditors.
143. Powers and duties of auditors and auditing standards.
144. Auditor not to render certain services.
145. Auditors to sign audit reports, etc.
146. Auditors to attend general meeting.
147. Punishment for contravention.
148. Central Government to specify audit of items of cost in respect of certain
companies.
10.3
THE COMPANY AUDIT
Fig.: Is the person eligible for
appointment as auditor?
*
(2) Where a firm including a limited liability
partnership is appointed as an auditor of a
company, only the partners who are
chartered accountants shall be authorised
to act and sign on behalf of the firm.
(3) Under sub-section (3) of section 141
along with Rule 10 of the Companies (Audit
and Auditors) Rules, 2014 (hereinafter
referred as CAAR), the following persons
shall not be eligible for appointment as an
auditor of a company, namely-
(a) a body corporate other than a limited liability partnership registered
under the Limited Liability Partnership Act, 2008;
(b) an officer or employee of the company;
(c) a person who is a partner, or who is in the employment, of an officer or
employee of the company;
(d) a person who, or his relative or partner -
(i) is holding any security of or interest in the company or its
subsidiary, or of its holding or associate company or a subsidiary
of such holding company;
It may be noted that the relative may hold security or interest in
the company of face value not exceeding Rupees 1,00,000.
It may also be noted that the condition of Rupees 1,00,000 shall,
wherever relevant, be also applicable in the case of a company
not having share capital or other securities.
Students may also note that in the event of acquiring any security
or interest by a relative, above the threshold prescribed, the
corrective action to maintain the limits as specified above shall be
taken by the auditor within 60 days of such acquisition or
interest.
The following points merit consideration in this regard:
(a) The value of shares of Rupees 1,00,000 that can be held by
relative is the face value not the market value.
10.4
AUDITING AND ASSURANCE
(b) The limit of Rupees 1,00,000 would be applicable where the
securities are held by the relative of an auditor and not
where the securities are held by an auditor himself or his
partner. In case of an auditor or his partner, securities of
even small value shall be a disqualification.
(c) Grace period of 60 days for corrective action shall apply only
in respect of securities held by relatives. This would not
apply to auditor or his partner.
[The term “relative”, as defined under the Companies Act, 2013,
means anyone who is related to another as members of a Hindu
Undivided Family; husband and wife; Father (including step-
father), Mother (including step-mother), Son (including step- son),
Son’s wife, Daughter, Daughter’s husband, Brother (including
step- brother), Sister (including step-sister).]
Example
Ex 1: Mr. A, a practicing Chartered Accountant, is holding securities of
XYZ Ltd. having face value of ` 900. Whether Mr. A is qualified for
appointment as an auditor of XYZ Ltd.?
As per section 141(3)(d)(i), an auditor is disqualified to be appointed as
an auditor if he, or his relative or partner holding any security of or
interest in the company or its subsidiary, or of its holding or associate
company or a subsidiary of such holding company.
In the present case, Mr. A is holding security of ` 900 in XYZ Ltd.
Therefore, he is not eligible for appointment as an auditor of XYZ Ltd.
Ex 2: Mr. P is a practicing Chartered Accountant and Mr. Q, the relative
of Mr. P, is holding securities of ABC Ltd. having face value of ` 90,000.
Whether Mr. P is qualified from being appointed as an auditor of ABC
Ltd.?
As per section 141(3)(d)(i), a person is disqualified to be appointed as an
auditor if he, or his relative or partner is holding any security of or interest
in the company or its subsidiary, or of its holding or associate company
or a subsidiary of such holding company. Further, as per proviso to this
section, the relative of the person may hold the securities or interest in
the company of face value not exceeding of ` 1,00,000.
10.5
THE COMPANY AUDIT
In the present case, Mr. Q. (relative of Mr. P), is having securities of
` 90,000 face value in ABC Ltd., which is as per requirement of proviso to
section 141(3)(d)(i). Therefore, Mr. P will not be disqualified to be
appointed as an auditor of ABC Ltd.
Ex 3: M/s BC & Co. is an Audit Firm having partners Mr. B and Mr. C, and
Mr. A the relative of Mr. C, is holding securities of MWF Ltd. having face
value of
` 1,01,000. Whether M/s BC & Co. is qualified from being appointed as
an auditor of MWF Ltd.?
As per section 141(3)(d)(i), a person is disqualified to be appointed as an
auditor if he, or his relative or partner is holding any security of or interest
in the company or its subsidiary, or of its holding or associate company
or a subsidiary of such holding company. Further as per proviso to this
section, the relative of the person may hold the securities or interest in
the company of face value not exceeding of ` 1,00,000.
In the instant case, M/s BC & Co, will be disqualified for appointment as
an auditor of MWF Ltd. as the relative of Mr. C (i.e. partner of M/s BC &
Co.) is holding the securities in MWF Ltd. which is exceeding the limit
mentioned in proviso to section 141(3)(d)(i).
Ex 4: M/s RM & Co. is an audit firm having partners CA. R and CA. M.
The firm has been offered the appointment as an auditor of Enn Ltd. for
the Financial Year 2016-17. Mr. Bee, the relative of CA. R, is holding 5,000
shares (face value of ` 10 each) in Enn Ltd. having market value of `
1,50,000. Whether M/s RM & Co. is disqualified to be appointed as
auditors of Enn Ltd.?
As per section 141(3)(d)(i), a person shall not be eligible for appointment
as an auditor of a company, who, or his relative or partner is holding any
security of or interest in the company or its subsidiary, or of its holding or
associate company or a subsidiary of such holding company. However, as
per proviso to this section, the relative of the person may hold the
securities or interest in the company of face value not exceeding of
` 1,00,000.
In the instant case, M/s RM & Co. is an audit firm having partners CA. R
and CA.
M. Mr. Bee is a relative of CA. R and he is holding shares of Enn Ltd. of
face value of ` 50,000 only (5,000 shares x ` 10 per share).
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FAQs on The Company Audit: Notes(Part- 1) - Auditing and Ethics for CA Intermediate
| 1. What is a company audit? |  |
Ans. A company audit is a systematic examination of a company's financial records, statements, and operations to ensure they are accurate, reliable, and in compliance with applicable laws and regulations. It is conducted by an independent auditor who assesses the company's internal controls, financial statements, and overall financial health.
| 2. Why is a company audit important? | |
Ans. A company audit is important for several reasons. Firstly, it provides assurance to stakeholders, such as shareholders, lenders, and investors, about the accuracy and reliability of the company's financial information. It helps in building trust and confidence in the company's financial statements. Secondly, a company audit helps in detecting and preventing fraud or mismanagement of funds within the organization. It also ensures compliance with legal and regulatory requirements, thereby reducing the risk of penalties and legal consequences.
| 3. What are the types of company audits? | |
Ans. There are different types of company audits, including financial audit, operational audit, compliance audit, and forensic audit.
- Financial audit: This type of audit focuses on the examination of financial statements and records to verify their accuracy and compliance with accounting standards.
- Operational audit: It evaluates the efficiency and effectiveness of a company's operations, including internal controls, risk management, and operational processes.
- Compliance audit: It assesses whether the company is complying with applicable laws, regulations, and internal policies.
- Forensic audit: This type of audit is conducted to investigate suspected financial irregularities, fraud, or misconduct within the company.
| 4. Who can conduct a company audit? | |
Ans. A company audit can only be conducted by a qualified and independent auditor. The auditor should possess the necessary professional qualifications, such as being a Chartered Accountant or Certified Public Accountant, and should be registered with the relevant regulatory authority. The auditor should also adhere to the professional standards and ethics set by the auditing profession.
| 5. What is the process of a company audit? | |
Ans. The process of a company audit typically involves the following steps:
1. Planning: The auditor plans the scope and objectives of the audit, identifies the key areas to be examined, and develops an audit strategy.
2. Fieldwork: The auditor collects and examines relevant financial records, such as bank statements, invoices, and vouchers. They also conduct interviews with company personnel and perform analytical procedures to assess the accuracy and completeness of financial information.
3. Testing and Evaluation: The auditor performs tests of controls and substantive tests to assess the effectiveness of internal controls and the accuracy of financial statements. They evaluate the company's compliance with applicable laws and regulations.
4. Reporting: The auditor prepares an audit report summarizing their findings, conclusions, and recommendations. The report is shared with the company's management, shareholders, and other stakeholders.
5. Follow-up: The auditor may follow up on the implementation of their recommendations and review any corrective actions taken by the company.
Note: This answer is based on the assumption that the article is about the general concept of a company audit. If the article provides specific information or context, please provide additional details to tailor the answer accordingly.
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The Company Audit: Notes(Part- 1) CA Intermediate Questions
The "The Company Audit: Notes(Part- 1) CA Intermediate Questions" guide is a valuable resource for all aspiring students preparing for the
CA Intermediate exam. It focuses on providing a wide range of practice questions to help students gauge
their understanding of the exam topics. These questions cover the entire syllabus, ensuring comprehensive preparation.
The guide includes previous years' question papers for students to familiarize themselves with the exam's format and difficulty level.
Additionally, it offers subject-specific question banks, allowing students to focus on weak areas and improve their performance.
Study The Company Audit: Notes(Part- 1) on the App
Students of CA Intermediate can study The Company Audit: Notes(Part- 1) alongwith tests & analysis from the EduRev app,
which will help them while preparing for their exam. Apart from the The Company Audit: Notes(Part- 1),
students can also utilize the EduRev App for other study materials such as previous year question papers, syllabus, important questions, etc.
The EduRev App will make your learning easier as you can access it from anywhere you want.
The content of The Company Audit: Notes(Part- 1) is prepared as per the latest CA Intermediate syllabus.
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