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  2. Statutory auditor - Wikipedia

    en.wikipedia.org/wiki/Statutory_auditor

    A "statutory audit" is a legally required review of the accuracy of a company's or government's financial records. The purpose of a statutory audit is the same as the purpose of any other audit – to determine whether an organization is providing a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records and financial ...

  3. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    Secretarial auditor/Statutory secretarial auditor is an independent firm engaged by the client subject to the audit of secretarial and applicable laws/compliances of other applicable laws to express an opinion on whether the company's secretarial records and compliance of applicable laws are free of material misstatements, whether due to fraud ...

  4. Auditor - Wikipedia

    en.wikipedia.org/wiki/Auditor

    An auditor is a person or a firm appointed by a company to execute an audit. [1] To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications.

  5. International Standards on Auditing - Wikipedia

    en.wikipedia.org/wiki/International_Standards_on...

    The Audit Directive of 17 May 2006 is important in order to ensure a high quality for all statutory audits required by Community law requiring all statutory audits be carried out on the basis of all international auditing standards.

  6. The Institute of Chartered Accountants of India - Wikipedia

    en.wikipedia.org/wiki/The_Institute_of_Chartered...

    Only a member of ICAI can be appointed as statutory auditor of a company under the Companies Act, 2013. The management of the institute is vested with its council with the president acting as its chief executive authority. A person can become a member of ICAI and become a financial (i.e. statutory) auditor of Indian Companies.

  7. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    Under statutory law, an auditor can be held civilly or criminally liable. [3] Due to the risk of liability, CPAs and accounting firms may carry professional liability insurance to provide some protection from legal claims and lawsuits, although some firms choose to self-insure. [4]

  8. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.

  9. Association of International Accountants - Wikipedia

    en.wikipedia.org/wiki/Association_of...

    AIA is recognised by the UK Government as a Recognised Qualifying Body for statutory auditors under the Companies Act 2006, as a Prescribed Body under the Companies (Auditing and Accounting) Act 2003 in Ireland, and members qualified as a statutory auditor and registered with a Recognised Supervisory Body (RSB) are able to seek registration as ...