https://www.taxtmi.com/acts?id=15578 Auditors have a continuous right of access to all company books and vouchers and may require information from officers; this includes access to subsidiary records for consolidation. Auditors must inquire into loans and advances, book-entry transactions, sale of investment assets, deposit classification, personal expense charges, and share allotment cash receipts. Auditors must report to members whether accounts and financial statements give a true and fair view, confirm obtaining necessary information, the maintenance of proper books and branch returns, compliance with accounting standards, internal financial control adequacy and effectiveness, and disclose qualifications or adverse matters; fraud suspicion must be reported to the Central Government. en-us Wed, 21 Dec 2011 13:48:09 +0530 Wed, 21 Dec 2011 13:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15578 Auditors have a continuous right of access to all company books and vouchers and may require information from officers; this includes access to subsidiary records for consolidation. Auditors must inquire into loans and advances, book-entry transactions, sale of investment assets, deposit classification, personal expense charges, and share allotment cash receipts. Auditors must report to members whether accounts and financial statements give a true and fair view, confirm obtaining necessary information, the maintenance of proper books and branch returns, compliance with accounting standards, internal financial control adequacy and effectiveness, and disclose qualifications or adverse matters; fraud suspicion must be reported to the Central Government. Act-Rules Bills Wed, 21 Dec 2011 13:48:09 +0530 https://www.taxtmi.com/acts?id=15578