CA Inter Audit Chapter 1 Nature, Objective and Scope of Audit Handwritten Notes PDF

CA Inter G2, CA Intermediate, Chapter 1: Nature, Objective and Scope of Audit, P6: Audit & Assurance Leave a comment

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We are Sharing With You CA Inter Audit Chapter 1: Nature, Objective and Scope of Audit Handwritten Notes. So kindly Check Out our http://www.castudynotes.com website and ALL the Best for Your Upcoming Exams.

CA STUDY NOTES
  • Meaning, Objectives and Scope of Audit
    Meaning of Audit an audit is independent examination of financial information of any entity, whether profit oriented or not, and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon.
  • this definition has the following implications:
    (a) Audit is independent examination.
    (b) examination is of financial information when the objective is to express an opinion.
    (c) requirement of audit applies in case of every entity, whether profit oriented or not
    (commercial entities or NGOs), whatever is the business size of entity (Small Size
    entity or large size entity), whatever is the legal form of the entity (proprietor, partnership or company).

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