Perceptions of Auditors on Various Aspects of Statutory Audit
Renu Gupta
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Perceptions of Auditors on Various Aspects of Statutory Audit

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Audit that is made compulsory by law or statute is called statutory audit. In India, the accounts of joint stock companies, banking companies, insurance companies, electricity companies, co-operative societies, trusts and other specified entities are subject to compulsory or statutory audit. The appointment of auditor, manner of audit, contents of audit report and other matters are specifically mentioned under statutory audit. Though, auditing practices are standardized in our country especially in case of statutory audit, still perceptions of auditors on various aspects of compulsory or statu...