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CA Final Audit Standards
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Module 11
Audit of Public Sector Undertakings (PSUs)
1
C&AG's Role in Auditing Government Companies and PSUs
Explain the role and powers of the Comptroller and Auditor General of India (C&AG) in the audit of government companies and PSUs.
2
Auditor and C&AG: A Coordinated Relationship
Describe the relationship and coordination between the statutory auditor and the C&AG.
3
Supplementary and Test Audits by C&AG Under Companies Act, 2013
Explain the concept and process of supplementary audit and test audit conducted by the C&AG under the Companies Act, 2013.
4
Propriety Audits: Objectives and Relevance for Public Funds
Define 'propriety audit' and explain its objectives and relevance in the context of public funds.
5
Types of C&AG Audits
Distinguish between financial, compliance, and performance audits as conducted by the C&AG.
6
Reporting on Government Directives
Describe the auditor's responsibility to report on compliance with directives issued by the government.
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