Chapter 9
Company Audit
CHAPTER OUTLINE
9.2 Preliminaries before Commencement of Company Audit
9.3 Audit of Share Capital Transactions
9.6 Audit of Pre-incorporation Profit
9.7 Specific Provisions for Accounts in the Companies Act
9.8 Payment of Interest Out of Capital
9.1 INTRODUCTION
A company is said to be an artificial person created by law having a separate legal entity distinct from its shareholders. It cannot be directly managed by its owners, i.e. shareholders, because they are very large in number having ...
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