AUDIT
Broadly, Audit involves the following :
* Indepth study of existing systems, procedures and controls for proper understanding. Suggestions for improvement and strengthening.
* Ensuring compliance with policies, procedures and statutes.
* Comprehensive review to ensure that the accounts are prepared in accordance with Generally Accepted Accounting Policies and applicable Accounting Standards/IFRS.
* Checking the genuineness of the expenses booked in accounts.
* Reporting inefficiencies at any operational level.
* Detection and prevention of leakages of income and suggesting corrective measures to prevent recurrence.
* Certification of the books of account being in agreement with the Balance Sheet and Profit and Loss Account.
* Issue of Audit Reports under various laws.
Types of Audits conducted
* Statutory Audit of Companies
* Tax Audit under Section 44AB of the Income Tax Act, 1961.
* Audit under other sections of the Income Tax Act, 1961 such as 80HHC, 80-IA, etc.
* Concurrent Audits.
* Revenue Audit of Banks.
* Branch Audits of Banks.
* Audit of PF Trusts, Charitable Trusts, Schools, etc.
* Audit of Co-operative Socities.
* Information System Audit
* Internal Audits.