Types of Audits under the Companies Act, 2013.
1) Statutory audits 2) Internal audits 3) Cost Audit 3) Secretarial Audit Statutory audits Who can conduct the audit – Statutory audit has to be conducted by a Chartered Accountant or a firm of Chartered Accountant. Scope of Audit – Audit of the financial record and statement of the company. Auditor is required to comply with Auditing Standards …