Matters to be included in the auditor s report.

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....- (i)   (a)  whether  the  company  is  maintaining  proper  records  showing   full particulars, including quantitative details and situation of fixed assets; (b) whether these fixed assets have been physically verified by the management at reasonable intervals; whether any material discrepancies were noticed on such verification a....

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....arties covered in the register maintained under section 189 of the Companies Act. If so, (a) whether receipt of the principal amount and interest are also regular; and (b)   if overdue amount is more than rupees one lakh, whether reasonable steps have been taken by the company for recovery of the principal and interest; (iv)   is there an adequate internal control syst....

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....(vi)  where  maintenance  of cost  records  has  been  specified by the Central Government under sub-section (1) of section  148  of the Companies Act, whether such accounts and records have been made and maintained; (vii)   (a) is the company regular in depositing undisputed statutory dues including provident  fund,  employees&#3....

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....her the amount required to be transferred to investor education and protection fund in accordance with the relevant provisions of the Companies Act, 1956 (1  of  1956) and rules made thereunder has been transferred to such fund within time. (viii) whether in case of a company which has been registered for a period not less than five years, its accumulated losses at. the end of the fin....