wbixÿvi mvaviY aviYv

An Overview of Auditing 4

f~wgKv
Introduction
†Kv¤úvwb g¨v‡bR‡g›U (company management) Gi `vwqZ¡ n‡”Q †Kv¤úvwbর e¨emvq cwiPvjbv Kiv। †Kv¤úvwb
g¨v‡bR‡g›U G‡ÿ‡Î †kqvi‡nvìvi‡`i G‡R›U (agent) ev cªwZwbwa wn‡m‡e KvR K‡i। e¨emvq cwiPvjbvi †ÿ‡Î
wnmve msiÿY Ges wewfbœ ai‡bi wnmve cªwZ‡e`b (accounting reports) ˆZwi Kiv †Kv¤úvwb g¨v‡bR‡g›Ui
`vwqZ¡| †h‡nZy G‡R›U KZ…©K e¨emvq cªwZôvb cwiPvjbv Kiv nq Ges wnmve msiÿY I wnmve cªwZ‡e`b ‰Zwi Kiv
nq, †m‡nZy D³ wnmve msiÿY I cªwZ‡e`b ˆZwi mwVK Ges wbf©yjfv‡e Kiv n‡q‡Q wKbv, Zv wbwðZ nIqv
†kqvi‡nvìvi‡`i Rb¨ GKvšÍ cª‡qvRb| GB wbðqZv w`‡q _v‡Kb wbixÿKMb (auditors)| wbixÿKMb wnmv‡ei
mwVKZv I wbf‚j©Zv hvPvB Kivi j‡ÿ¨ †h Kvh©vejx m¤úv`b K‡ib ZvnvB wbixÿv Kvh©vejx (audit activities)| GB
BDwb‡U e †Kv¤úvwbi     (financial statements) wbixÿv wKfv‡e m¤úv`b Kiv nq, Zvi
cªv_wgK   aviYv  Kiv n‡e|

BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 1 mßvn

G BDwb‡Ui cvVmg~n
cvV-4.1 : wbixÿvi c«v_wgK aviYv
cvV-4.2 : wbðqZv ev Avk¦vm
cvV-4.3 : wbixÿK, †hvM¨Zv, ¸Yvejx, AwaKvi I `vwqZ¡mg~n
cvV-4.4 : wbixÿv gvb`Ûmg~n Ges wbixÿ‡Ki bxwZgvjv
cvV-4.5 : wnmveweÁvb, wbixÿY Ges AbymÜvb
cvV-4.6 : wbixÿvi cªKvi‡f`

wbixÿv, wbðqZv, wbixÿK, wbixÿ‡Ki †hvM¨Zv, ¸Yvejx, AwaKvi I `vwqZ¡, RvwjqvwZ,

g~L¨ kã
wbixÿv gvb`Û I wbixÿ‡Ki bxwZgvjv, wnmveweÁvb, AbymÜvb, wbixÿvi cªKvi‡f`|
evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

wbixÿvi c«v_wgK aviYv

cvV-4.1
Introduction to Auditng

D‡Ïk¨

G cvV †k‡l Avcwb-

• wbixÿvi msÁv ej‡Z cvi‡eb|
• wbixÿvi D‡Ïk¨mg~n eY©bv Ki‡Z cvi‡eb|
• wbixÿvi AvIZv ev cwiwa eY©bv Ki‡Z cvi‡eb|
• wbixÿK, †kqvi‡nvìvi Ges †Kv¤úvwbi g¨v‡bR‡g›U Gi g‡a¨ m¤úK© Rvb‡Z cvi‡eb|
• wbixÿvi mwVK I wbi‡cÿ e  ¸iæZv aviYvi msÁvi e¨vL¨v Rvb‡Z cvi‡eb|
• ¸iæZi Awgj ev fz‡ji A_© ej‡Z cvi‡eb|

wbixÿvi A_©
Meaning of auditing
wbixÿvi Bs‡iwR n‡”Q audit, hv e¨vcKfv‡e cªPwjZ| Avgiv hLb †Kvb KvR wb‡R bv K‡i Ab¨ †Kvb cÿ‡K w`‡q
KvRwU m¤úv`b K‡i _vwK, ZLb Kv‡Ri mwVKZv, wbf©~jZv I wbi‡cÿZv wb‡q cªkœ Avm‡e, GUvB ¯^vfvweK| hviv
A‡b¨i n‡q KvR K‡i, Zv‡`i‡K G‡R›U (agent) ejv nq| GB G‡R›Uiv A‡bK mgq gvwj‡Ki ¯^v‡_© KvR bv K‡i
wb‡Ri ¯^v‡_© KvR K‡i _vK‡Z cv‡i|
GKwU †Kv¤úvwbi cªK…Z gvwjK n‡”Q †kqvi‡nvìviMY| †Kv¤úvwb g¨v‡bR‡g›U (company management) Zv‡`i
c‡ÿ e¨emvq cªwZôvb cwiPvjbv K‡i _v‡K, ZvB Zv‡`i‡K †kqvi‡nvìvi‡`i G‡R›U ejv nq| GB G‡R›UMb
e¨emvq cªwZôv‡bi mvwe©K Kvh©vejxi wnmve msiÿY K‡ib _v‡K Ges wnmve ermi †k‡l wewfbœ ai‡bi Avw_©K
cªwZ‡e`b (different types of financial reports) ‰Zwi K‡i _v‡Kb|  Avq weeiYx (income
statement), Avw_©K Ae¯’vi weeiYx ev DØZ©cÎ (statement of financial position or balance sheet),
†kqvi †nvìvi BKz¨BwU weeiYx (statement of shareholders’ equity), bM` cªevn weeiYx (cash flow
statement) ˆZix K‡i _v‡Kb| †h‡nZz D³ Avw_©K cªwZ‡e`bmg~n †Kv¤úvwb cªK…Z gvwjKMY (†kqvi‡nvìviMY)
ˆZix K‡ib bv eis Zv‡`i c‡ÿ G‡R›UMY (‡Kv¤úvwb g¨v‡bR‡g›U) ‰Zwi K‡ib; †m‡nZy D³ Avw_©K cªwZ‡e`bmg~n
Z…Zxq †Kvb cÿ Øviv cixÿv-wbixÿv Kiv‡bv nq| GB  Avw_©K weeiYxmg~‡n cªKvwkZ wewfbœ Z_¨-DcvË mwVK
wKbv, Avw_©K weeiYxmg~n úªPwjZ wnmveweÁv‡bi gvb`Û (accounting standards) Abyhvqx Ges wbi‡cÿfv‡e
cª¯ÍyZ Kiv n‡q‡Q wKbv, Zv wb‡q wbixÿK wbi‡cÿ ev ¯^vaxb gZvgZ (independent opinion) cª`vb K‡i _v‡Kb,
Zv‡KB wbixÿv (audit) e‡j|
Ab¨fv‡e ejv hvq, †Kv¤úvwbi Avw_©K weeiYxmg~n (financial statements) wnmveweÁv‡bi gvb`Û Abyhvqx ‰Zwi
Kiv n‡q‡Q wKbv, D³ weeiYxmg~‡n cªKvwkZ mKj -DcvË mwVK wKbv Ges fyj n‡Z gy³ wKbv, G wel‡q GKRb
¯^vaxb wbixÿ‡Ki wbi‡cÿ ev ¯^vaxb gZvgZ cª`vb Kiv‡KB wbixÿv e‡j|
International Standards on Auditing (ISA) Gi g‡Z, "An audit is the independent examination of
financial statements or related information of an entity, whether profit oriented or not, and
irrespective of its size or legal form, when such an examination is conducted with a view to
expressing an opinion thereon.” (GKwU cªwZôv‡bi (cªwZôvbwU gybvdvfyMx ev AgybvdvfyMx wKsev AvKv‡i †QvU

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evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

ev eo hvB †nvK bv) mKj Avw_©K weeiYxmg~n Ges Gi mv‡_ mswkøó mKj Z_¨mg~‡ni Dci cwiPvwjZ GKwU
wbi‡cÿ cixÿv Pvjv‡bv Ges gZvgZ cª`vb‡K wbixÿv e‡j|)
Mauts Gi g‡Z, "Audit is concerned with the verification of accounting data for determining the
accuracy and reliability of accounting statements and reports.” (wnmv‡ei DcvË (accounting data)
Gi mwVKZv Ges Avw_©K weeiYx ev cªwZ‡e`bmg~‡ni mZ¨Zv I wbf©i‡hvM¨Zv hvPvBKiY‡K wbixÿv e‡j)।
AZGe, wbixÿvi msÁv †_‡K wb‡gœv³ welq¸‡jv c«Zxqgvb|
(K) wbixÿv n‡”Q GKwU †Kv¤úvwb ev cªwZôv‡bi mKj Avw_©K weeiYxi Dci wbixÿK KZ©…K cwiPvwjZ GKwU
wbi‡cÿ cixÿv-wbixÿv|
(L) wbixÿvi g~j D‡Ïk¨ n‡”Q cªwZôv‡bi Avw_©K weeiYxmg~‡ni mKj Z_¨ DcvË mwVK I wbf©yj wKbv Ges
Avw_©K weeiYxmg~n mswkøó wnmveweÁv‡bi gvb`Û Abyhvqx ‰Zwi Kiv n‡q‡Q wKbv, †m wel‡q wbixÿ‡Ki
¯^vaxb gZvgZ cª`vb Kiv|

wbixÿvi D‡Ïk¨mg~n
Objectives of auditing
International Standards on Audit (ISA) 200 Abymv‡i wbixÿvi mvgMÖxK D‡Ïk¨ n‡”Q `ywU|
(1) Avw_©K weeiYxmg~n (financial statements) mwVK I fyj n‡Z gy³ Ges Avw_©K weeiYxmg~n mswkøó
wnmveweÁv‡bi gvb`Û (accounting standards) ev wnmveweÁv‡bi c«wZ‡e`b KvVv‡gv (accounting
reporting frameworks) Abyhvqx ˆZwi Kiv n‡q‡Q, GB g‡g© wbixÿ‡Ki wbKU n‡Z hyw³hy³ Avk¦vm
(reasonable assurance) cvIqv|
(2) Avw_©K weeiYxmg~‡ni Dci wbixÿv cªwZ‡e`b (audit report) ‰Zix Kiv Ges Zv †kqvi‡nvìvi‡`i wbKU
h_vmg‡q Dc¯’vcb Kiv|
Dc‡iv³ `ywU D‡Ïk¨ n‡”Q wbixÿvi †gŠwjK D‡Ïk¨ (primary objectives)| wbixÿvi †ÿ‡Î †gŠwjK D‡Ïk¨
e¨ZxZ †MŠY D‡Ïk¨¸‡jv (secondary objectives) Kx ev Av‡`Š †Kvb †MŠY D‡Ïk¨ Av‡Q wKbv Zv Rvbv cª‡qvRb|
GK K_vq wbixÿvi †Kvb †MŠY D‡Ïk¨ †bB| A‡b‡K g‡b K‡ib †h, fyj (errors) I RyqvPywi (frauds) D`&NvUb
Ges cªwZ‡iva Kiv wbixÿvi †MŠY D‡Ïk¨| cªK…Z c‡ÿ fyj I RyqvPywi D`&NvUb Ges cªwZ‡iva Kiv †Kv¤úvwb
g¨v‡bR‡g‡›Ui †gŠwjK `vwqZ¡| AZGe, f‚j I RyqvPzwi D`&NvUb Ges cÖwZ‡iva Kiv wbixÿ‡Ki `vwqZ¡ bq| A_©vr
fyj D`&NvUb Ges c«wZ‡iva Kivi Rb¨ wbixÿK wbixÿv Kvh©vejx m¤úv`b K‡ib bv| Z‡e, wbixÿv PjvKvjxb mg‡q
wbixÿK Ggbfv‡e Zvi wbixÿv Kvh©µg m¤úv`b Ki‡eb, hv‡Z K‡i wnmv‡e eo ai‡bi fyj I RyqvPywi (material
errors and frauds) n‡q _vK‡j Zv D`&NvUb Kiv hvq| †Kbbv, International Standards on Audit (ISA)
Abymv‡i wbixÿ‡Ki `vwqZ¡ n‡”Q †Kv¤úvwb g¨v‡bR‡g›U KZ…©K ‰ZwiK…Z Avw_©K weeiYxmg~n eo ai‡bi fyj-ÎywU n‡Z
gy³ Ges Avw_©K weeiYxmg~n mswkøó wnmveweÁv‡bi gvb`Û (accounting standards) ev wnmveweÁv‡bi c«wZ‡e`b
KvVv‡gv (accounting reporting frameworks) Abyhvqx ‰Zwi Kiv n‡q‡Q, GB g‡g© cªZ¨qb Kiv| myZivs, fyj-
ÎywU I RyqvPzwi D`&NvUb wbixÿvi GKwU ˆ`e¨vr D‡Ïk¨, hv cªwZôv‡bi Avw_©K weeiYxmg~n eo ai‡bi fyj-ÎywU I
RyqvPzwi †_‡K gy³, Zv cÖZ¨q‡bi Rb¨ cª‡qvRb|
wbixÿvi AvIZv ev cwiwa
Scope of auditing
wbixÿvi AvIZv ev cwiwa ej‡Z wbixÿK †h mg¯Í Kvh©vejx m¤úv`b K‡ib Ges †h mg‡qi g‡a¨ Kvh©vejx m¤úv`b
K‡ib, Zv‡KB †evSvq| c«wZôv‡bi c«K…wZi Dci Ges wbixÿvi ai‡bi Dci wbixÿvi AvIZv ev cwiwa wbf©i K‡i|

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evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

†hgbt c«wZôvbwU hw` gybvdvfyMx c«wZôvb n‡q _v‡K, †m‡ÿ‡Î wbixÿvi AvIZv ev cwiwa Agybvdv‡fvMx c«wZôvb
†_‡K wfbœ n‡q _v‡K| Avevi ewnt¯’ wbixÿvi AvIZv ev cwiwa Af¨šÍixY wbixÿv †_‡K wfbœ n‡q _v‡K| ZvB mKj
†ÿ‡Î wbixÿvi AvIZv ev cwiwa GKB iKg bvI n‡Z cv‡i| mvaviYZt wbixÿvi AvIZv ev cwiwa wbgœiƒc:
1) MvwYwZK wbf©yjZv hvPvB (verification of arithmetical accuracy)t wbixÿvaxb c«wZôv‡bi mKj
wnmvec‡Îi MvwYwZK wbf©yjZv hvPvB Kiv wbixÿv cwiwai AšÍfy³ © | G‡ÿ‡Î c«‡qvR‡b c«wZôv‡bi wnmvemg~‡ni
Rv‡e`v, LwZqvb, wewfbœ wnmv‡ei †hvMdj cy•Lvbycy•Lfv‡e cixÿv Kiv nq|
2) mvÿ¨c«gvY msM«n (collection of evidences)t c«wZôv‡bi Avw_©K weeiYxmg~‡ni Dci gZvgZ c«`v‡bi c~‡e©
wbixÿK h‡_ó cwigvY Ges h_vh_ Z_¨ I mvÿ¨-c«gvY msM«n Ki‡eb| G‡ÿ‡Î wbixÿvaxb c«wZôvb wbixÿ‡Ki
Pvwn`v †gvZv‡eK mKj c«Kvi Z_¨ I c«gvYcÎ PvwnevgvÎ wbixÿK‡K c«`vb Ki‡eb|
3) mvÿ¨c«gv‡Yi h_v_©Zv hvPvB (verification of appropriateness of evidences)t wbixÿK †h mKj Z_¨
I mvÿ¨-cÖgvY msM«n K‡i‡Qb, †m¸‡jvi h_v_©Zv Ges mZ¨Zv hvPvB Ki‡eb| KviY, wbixÿK‡K ch©vß cwigvY
I h_vh_ mvÿ¨-cÖgv‡Yi Dci wfwË K‡i gZvgZ c«`vb Ki‡Z n‡e| Ab¨_vq, wbixÿ‡Ki gZvgZ fyj n‡Z
cv‡i|
4) mZ¨Zv I wbi‡cÿZv hvPvB (verification of true and fairness)t wbixÿK wbixÿvaxb cÖwZôv‡bi Avw_©K
weeiYxmg~‡ni mZ¨Zv I wbi‡cÿZv hvPvB K‡ib Ges Avw_©K weeiYxmg~n mve©Rbxbfv‡e M…nxZ wnmveweÁv‡bi
bxwZgvjv Abyhvqx c«¯ÍyZ Kiv n‡q‡Q wKbv, Zv wbixÿvi †ÿ‡Î hvPvB K‡ib|
5) wnmv‡ei h_v_©Zv hvPvB (verification of appropriateness of accounts)t wbixÿvaxb cÖwZôv‡bi mKj
c«Kvi †jb‡`bmg~n cixÿv-wbixÿv Kiv Ges Zv‡`i mZ¨Zv I h_v_©Zv wbixÿvi gva¨‡g hvPvB Kiv nq| †hgbt
gRywi wnmve, †eZb cÖ`vb wnmve, weµq wnmve, m¤úwËi wnmve Ges e¨‡qi wnmvemg~n h_vh_fv‡e cixÿv-
wbixÿv K‡i †m¸‡jvi mZ¨Zv Ges h_v_©Zv hvPvB Kiv wbixÿvi AvIZvf~³|
6) Af¨šÍixY wbqš¿Y hvPvB (verification of internal controls)t wbixÿvaxb c«wZôv‡bi Af¨šÍixY wbqš¿Y
e¨e¯’v KZUyKy Kvh©Kix Ges kw³kvjx, Zv wbixÿvi gva¨‡g hvPvB Kiv nq| †Kbbv, wbixÿK Kx ai‡bi wbixÿv
c×wZ e¨envi Ki‡eb Ges wbixÿvi MfxiZv KZUyKy n‡e, Zv wbf©i K‡i wbixÿvaxb c«wZôv‡bi Af¨šÍixY
wbqš¿Y e¨e¯’vi Kvh©KvwiZvi Dci|
7) †jb‡`‡bi Aw¯ÍZ¡ hvPvB (verification of the existence of transactions)t c«wZôv‡bi Avw_©K
weeiYxmg~‡n c«KvwkZ Z_¨-DcvË mswkøó †jb‡`bmg~n Av‡`Š msNwUZ n‡q‡Q wKbv ev †jb‡`bmg~‡ni ev¯Íe
†Kvb Aw¯ÍZ¡ Av‡Q wKbv, Zv wbixÿvi AvIZvaxb hvPvB Kiv|
8) m¤ú~Y© Ges mwVK c×wZ‡Z †jb‡`b wjwce×KiY (complete and appropriate recording of
transactions)t †h mg¯Í †jb‡`b wnmve eB‡Z wjwce× Kiv n‡q‡Q, †m¸‡jv m¤ú~Y©iƒ‡c Ges mwVK c×wZ‡Z
wjwce× Kiv n‡q‡Q wKbv, Zv wbixÿK hvPvB Ki‡eb| GQvovI, Avw_©K weeiYx‡Z c«KvwkZ mKj wnmv‡ei
MvwYwZK ï×Zv hvPvB Kiv wbixÿvi cwiwai AšÍf³
z© |
9) mwVK wnmve ermi (appropriate accounting period/cut-off)t †jb‡`bmg~n h_vh_ wnmve erm‡i Ges
mwVK Zvwi‡L wjwce× Kiv n‡q‡Q wKbv, Zv wbixÿvi †ÿ‡Î hvPvB Kiv nq| †hgbt †Kv‡bv †jb‡`b hw` 2020
mv‡j msNwUZ n‡q _v‡K, Zvn‡j D³ †jb‡`bwU D³ wnmve erm‡i wjwce× Kiv n‡q‡Q wKbv, Zv hvPvB Kiv
wbixÿvi AvIZvaxb|
10) mwVK †k«YxwefvM (appropriate classification)t Avq-e¨q msµvšÍ Ges m¤ú` I `vq msµvšÍ †jb‡`bmg~n
mwVKfv‡e †kÖYxweb¨vm Kiv n‡q‡Q wKbv Ges Zv mwVKfv‡e Avw_©K weeiYx‡Z c«Kvk Kiv n‡q‡Q wKbv, Zv
hvPvB Kiv wbixÿvi AvIZvaxb|

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11) Aw¯ÍZ¡ I gvwjKvbv (existence and ownership)t m¤úwË Ges `vqmg~‡ni Av‡`Š †Kvb Aw¯ÍZ¡ Av‡Q wKbv,
Ges D³ m¤úwË Ges `vqmg~‡ni Dci cÖwZôv‡bi mwZ¨B gvwjKvbv Av‡Q wKbv, Zv wbixÿvi †ÿ‡Î hvPvB Kiv
nq|
12) mwVK g~j¨ wba©viY (appropriate valuation)t mKj c«Kvi m¤ú` Ges `v‡qi g~j¨ mwVKfv‡e wba©viY Kiv
n‡q‡Q wKbv ev h_vh_ g~j¨ wba©viY Kiv n‡q‡Q wKbv, Zv hvPvB Kiv wbixÿvi AvIZvaxb|
13) h_vh_ c«Kvkbv (appropriate disclosures)t †jb‡`b msµvšÍ mKj Z_¨ h_vh_fv‡e Ges we¯ÍvwiZfv‡e
c«Kvk Kiv n‡q‡Q wKbv, Zv wbixÿvi AvIZvaxb hvPvB Kiv|

wbixÿK, †kqvi‡nvìvi Ges †Kv¤úvwbi g¨v‡bR‡g›U-Gi g‡a¨ m¤úK©

Relationship among auditor, shareholders and company management
wbixÿvi mv‡_ c«avb wZbwU cÿ (three parties) RwoZ| GB wZbwU cÿ n‡jvt-
(K) wbixÿK (auditor)–whwb Avw_©K weeiYxmg~n  -wbixÿv c~eK
© G‡`i mwVKZv I wbf©yjZvi wel‡q
gZvgZ cª`vb K‡ib|
(L) †Kv¤úvwb g¨v‡bR‡g›U (company management)–hviv cªwZôv‡bi Avw_©K weeiYxmg~n cª¯yZ
Í K‡i
_v‡Kb|
(M) †kqvi‡nvìviMY (shareholders)–hviv g~jZt †Kv¤úvbxi gvwjK Ges wbixÿK KZ…K
© wbixwÿZ Avw_©K
weeiYxmg~n (audited financial statments) Zv‡`i Kv‡R e¨envi K‡i _v‡Kb|
cªkœ n‡”Q GB wZbwU c‡ÿi g‡a¨ m¤úK© Kx? cª_gZt †`Lv hvK †kqvi‡nvìvi‡`i welqwU| †kqvi‡nvìviMY †kqvi
µ‡qi gva¨‡g †Kv¤úvwb‡Z A_© wewb‡qvM K‡i _v‡Kb| myZivs, Zviv n‡”Qb †Kv¤úvwbi cªK…Z gvwjK| Z‡e †Kv¤úvwb
cwiPvjbvq Zv‡`i mivmwi †Kv‡bv cªKvi Ae`vb bvB| ZvB †Kv¤úvwb cwiPvjbvi Rb¨ †kqvi‡nvìviMY †Kv¤úvwb
g¨v‡bR‡g›U‡K wb‡qvM †`b; hviv Zv‡`i c‡ÿ †Kv¤úvwb cwiPvjbv K‡ib| Gi A_© n‡”Q, †Kv¤úvwb g¨v‡bR‡g›U
G‡ÿ‡Î G‡R›U (agent)-Gi f~wgKv cvjb K‡i| wb‡gœ GB wZbwU c‡ÿi g‡a¨ m¤úK© wP‡Îi gva¨‡g c«Kvk Kiv
nj|
Three parties’ relationship

Auditor Company
Shareholders Management
s

Agent Agent

A_©vr †Kv¤úvwb g¨v‡bR‡g›U Ges †kqvi‡nvìvi‡`i g‡a¨ G‡RwÝ m¤úK© (agency relationship) we`¨gvb| Ab¨
w`‡K, wbixÿK‡K wb‡qvM †`b †kqvi‡nvìviMY, hv‡Z K‡i Zviv Ab¨ G‡R›U KZ…K© (A_©vr †Kv¤úvwb g¨v‡bR‡g›U
KZ…©K) ˆZwiK…Z Avw_©K weeiYxmg~n hvPvB c~e©K G‡`i mwVKZv I wbi‡cÿZvi wel‡q gZvgZ cª`vb K‡i| G
KvRwU Zviv K‡i †kqvi‡nvìvi‡`i c‡ÿ| A_©vr wbixÿK †kqvi‡nvìvi‡`i G‡R›U wn‡m‡e †Kv¤úvwb g¨v‡bR‡g›U
(Ab¨ G‡R›U) KZ…©K ‰ZwiK…Z Avw_©K weeiYxmg~‡ni Dci gZvgZ cª`vb K‡ib| G‡ÿ‡Î †kqvi‡nvìvi Ges
wbixÿ‡Ki g‡a¨I G‡RwÝ m¤úK© (agency reletionship) we`¨gvb| g~jK_v n‡”Q, †Kv¤úvwb g¨v‡bR‡g›U Ges

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evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

wbixÿK DfqB †kqvi‡nvìvi‡`i G‡R›U wn‡m‡e KvR K‡ib weavq Zv‡`i mv‡_ †kqvi‡nvìvi‡`i G‡RwÝ m¤úK©
we`¨gvb|

wbixÿvq mwVK, wbi‡cÿ I ¸iæZ¡Zv aviYv

Concept of true, fair and materiality in audit
†Kv¤úvwb g¨v‡bR‡g›U Avw_©K weeiYxmg~n ˆZwi K‡ib| wbixÿK D³ Avw_©K weeiYxmg~‡ni mwVKZv I wbi‡cÿZv
wb‡q gZvgZ cª`vb K‡ib| wbixÿ‡Ki gZvgZ wbgœiƒc n‡Z cv‡i:
In our opinion, the financial statements give a true and fair view, in accordance with
Bangladeshi generally accepted accounting principles, of the state of the company’s affairs as at
31 December 2020 and of its profit (loss) for the year ended.
G‡ÿ‡Î mwVK I wbi‡cÿ (true and fair) ej‡Z wbgœiƒc eySvq:
mwVK (true)t mwVK ej‡Z eySvq, Avw_©K weeiYxmg~n ev¯Íe (factual) Ges †m¸‡jv eo ai‡bi fyj (material
error) n‡Z gy³| A_©vr Avw_©K weeiYxmg~‡n mwbœ‡ewkZ mKj Z_¨-DcvË ev¯Íem¤§Z ev wg_¨v †Kvb Z_¨-DcvË
GLv‡b mwbœ‡ekb Kiv nqwb Ges Avw_©K weeiYxmg~n eo ai‡bi fyj-ÎywU †_‡K gy³|
wbi‡cÿ (fair)t wbi‡cÿ ej‡Z eySvq Avw_©K weeiYxmg~n cÿcvZ gy³ Ges †Kv¤úvwb‡Z †h mKj †jb‡`b
msNwUZ n‡q‡Q, D³ Avw_©K weeiYxmg~‡n †m¸‡jvi djvdj h_vh_fv‡e cªwZdwjZ n‡q‡Q| A_©vr Avw_©K
weeiYxmg~n ˆZixi †ÿ‡Î †Kvb cªKvi cÿcvwZZ¡ Kiv nqwb Ges †Kv¤úvwbi Avw_©K Ae¯’v (financial position) I
djvdj (financial performance) mwZ¨Kvifv‡e Avw_©K weeiYxmg~‡n cªKvk †c‡q‡Q|
¸iæZ¡Zv (materiality)t Avw_©K weeiYxmg~‡ni mKj ¸iæZ¡c~Y© wel‡q (in all material respects) mwVK I
wbi‡cÿ (true and fair) Z_¨-DcvË Dc¯’vcb Kiv n‡q‡Q wKbv, wbixÿK †m wel‡q gZvgZ cª`vb K‡ib| A_©vr,
wbixÿK Avw_©K weeiYxmg~‡ni mKj wel‡q gZvgZ cª`vb K‡ib bv, eis ïaygvÎ ¸iæZ¡c~Y© mKj wel‡qi mwVKZv I
wbi‡cÿZvi Dci gZvgZ cª`vb K‡ib| †h mKj welq Kg ¸iæZ¡c~Y© (immaterial), †m¸‡jvi Dci wbixÿK
gZvgZ cª`vb K‡ib bv|
cªkœ n‡”Q Avw_©K weeiYxmg~‡ni †Kvb welq¸‡jv ¸iæZ¡c~Y© (material)? †h mKj welq Avw_©K weeiYx n‡Z ev`
co‡j wKsev fyj Ges Awbi‡cÿfv‡e Dc¯’vcb I cªKvk Ki‡j, Z_¨-DcvË e¨enviKvix fyj wm×všÍ wb‡Z cv‡ib
wKsev †Kvb wel‡q wm×všÍ MÖnY †_‡K weiZ _vK‡Z cv‡ib, m mKj welq¸‡jv n‡”Q ¸iæZ¡c~Y© welq| A_©vr Avw_©K
weeiYxmg~‡n c«KvwkZ Z_¨-DcvË hw` e¨enviKvix‡K Zvi wm×všÍ MÖn‡Y c«fvweZ K‡i, †m mKj Z_¨-DcvË
wbixÿvi `…wó‡KvY †_‡K ¸iæZ¡c~Y© (material)|
welqwU GKwU D`vni‡Yi mvnv‡h¨ †evSv‡bv †h‡Z cv‡i| GKwU †Kv¤úvwbi †gvU m¤ú‡`i cwigvY 10 †KvwU UvKv|
D³ †Kv¤úvbxi bM`vb wnmv‡e (cash account) 1,000 UvKv Awgj †`Lv w`‡q‡Q| G‡ÿ‡Î 1000 UvKvi Awgj 
Mowgj wbixÿ‡Ki wbKU GKwU ¸iæZ¡nxb (immaterial) e¨vcvi Ges wZwb G welqUv‡K wbixÿvi Rb¨ Kg ¸iæZ¡c~Y©
welq a‡i wb‡q Avw_©K weeiYxmg~‡ni mwVKZv I wbi‡cÿZvi Dci gZvgZ cª`vb Ki‡eb| wKš‘, bM`vb wnmv‡e
hw` 1 jÿ UvKv Awgj n‡Zv, Z‡e D³ AwgjwU wbixÿ‡Ki wbKU ¸iæZ¡c~Y© (material) wn‡m‡e MY¨ n‡Zv|
†gvÏvK_v n‡”Q, wbixÿK ¸iæZ¡c~Y© wel‡qi Dci g‡bv‡hvMx n‡q _v‡Kb Ges Kg ¸iæZ¡c~Y© welqwU cwinvi K‡ib|
A_©vr wbixÿK hLb Avw_©K weeiYxmg~‡ni mwVKZv I wbi‡cÿZvi Dci gZvgZ †`b, Zv ïaygvÎ ¸iæZ¡c~Y© wel‡qi
Dci w`‡q _v‡Kb| †m Rb¨B ejv nq, wbixwÿZ Avw_©K weeiYx‡Z †Kvb cªKvi fyj-ÎywU †bB, wbixÿK GB RvZxq
gZvgZ cª`vb K‡ib bv; eis Zvui gZvgZ mvaviYZ GB iKg n‡q _v‡K †h, Avw_©K weeiYxmg~n eo ai‡bi fyj-
ÎywU n‡Z gy³| A_©vr wbixÿvi c‡iI Kg ¸iæZ¡c~Y© (immaterial) fyj-ÎywU Avw_©K weeiYxmg~‡n _vK‡Z cv‡i|

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evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

¸iæZi Awgj ev fz‡ji A_©

Meaning of material misstatement
Bs‡iRx misstatement Gi evsjv A_© n‡”Q fzqv/wg_¨v (false) ev AmZ¨ wee„wZ| wnmveweÁvb I wbixÿv kv‡¯¿
misstatement Gi evsjv A_© n‡”Q wg_¨v ev AmZ¨ wee„wZ ev AmZ¨ weeiY| Bs‡iRx material Gi evsjv A_©
n‡”Q ¸iæZ¡c~Y© ev ¸iæZi (important, substantial, significant)| myZivs, Bs‡iRx material misstatement
Gi evsjv A_© n‡”Q ¸iæZi wg_¨v AmZ¨ weeiY|
wbixÿvi †ÿ‡Î ¸iæZi wg_¨v weeiY ej‡Z Avw_©K weeiYx‡Z cÖKvwkZ AmZ¨ Z_¨-DcvˇK eySvq, hvi Øviv Z_¨-
DcvË e¨enviKvix fzj ev AmZ¨ Z_¨-DcvË e¨envi Kivi Kvi‡Y ÿwZMÖ¯Í nq| cÖkœ n‡”Q, †Kvb fzj ev AmZ¨‡K
wbixÿvi fvlvq ¸iæZi AmZ¨ Z_¨ e‡j? DËi n‡”Q, mKj cÖKvi cwigvbMZ (quantitative) Ges ¸YMZ
(qualitative) ¸iæZ¡Zv (materiality)-Gi AvIZvfz³Z_¨-DcvˇK ¸iæZi AmZ¨ Z_¨ (material
misinformation) e‡j Ges GB ¸iæZi AmZ¨ Z_¨ wb‡q MwVZ weeiYx‡K ¸iæZi wg_¨v ev AmZ¨ weeiYx
(material misstatement) e‡j|
¸iæZi AmZ¨/fyj Z_¨ Avw_©K weeiYx‡Z cvIqv †M‡j wbixÿK Zv cÖwZôv‡bi e¨e¯’vcbv KZ©…cÿ‡K Rvbv‡eb Ges
G¸‡jv‡K ms‡kvab Kivi Rb¨ Zv‡`i‡K Aby‡iva Ki‡eb| hw` e¨e¯’vcbv KZ©…cÿ Zv bv K‡i, †m‡ÿ‡Î wbixÿK †m
fzj¸‡jvi ÿwZKviK cÖfve Avw_©K weeiYx‡Z Kx, Zv wZwb wbixÿv cÖwZ‡e`‡b D‡jøL Ki‡eb| GB ai‡bi wbixÿv
cÖwZ‡e`b‡K kZ©hy³ (qualified) wbixÿv cÖwZ‡e`b e‡j|
(%& '    () iu, -. e  /     01।)

mvims‡ÿc:
wbixÿv n‡jv †Kv¤úvwbi Avw_©K weeiYxmg~n (financial statements) wnmveweÁv‡bi gvb`Û Abyhvqx ‰Zwi Kiv
n‡q‡Q wKbv, D³ weeiYxmg~‡n cªKvwkZ mKj -DcvË mwVK wKbv Ges fyj n‡Z gy³ wKbv, G wel‡q ¯^vaxb
wbixÿ‡Ki wbi‡cÿ ev ¯^vaxb gZvgZ cª`vb Kiv‡KB wbixÿv e‡j|
International Standards on Audit (ISA) 200 Abymv‡i wbixÿvi mvgMÖxK D‡Ïk¨ n‡”Q `ywU| h_vt (1)
Avw_©K weeiYxmg~n mwVK I fyj n‡Z gy³ Ges Avw_©K weeiYxmg~n mswkøó wnmveweÁv‡bi c«wZ‡e`b KvVv‡gv
Abyhvqx ‰Zwi Kiv n‡q‡Q, GB g‡g© wbixÿ‡Ki wbKU n‡Z hyw³hy³ Avk¦vm cvIqv| (2) Avw_©K weeiYxmg~‡ni
Dci wbixÿv cªwZ‡e`b ˆZix Kiv Ges Zv †kqvi‡nvìvi‡`i wbKU h_vmg‡q Dc¯’vcb Kiv|
wbixÿvi AvIZv ev cwiwa ej‡Z wbixÿK †h mg¯Í Kvh©vejx m¤úv`b K‡ib Ges †h mg‡qi g‡a¨ Kvh©vejx
m¤úv`b K‡ib, Zv‡KB †evSvq|
†Kv¤úvwb g¨v‡bR‡g›U Ges wbixÿK DfqB †kqvi‡nvìvi‡`i G‡R›U wn‡m‡e KvR K‡ib weavq Zv‡`i mv‡_
†kqvi‡nvìvi‡`i G‡RwÝ m¤úK© we`¨gvb|
mwVK (true) ej‡Z eySvq, Avw_©K weeiYxmg~‡n c«KvwkZ Z_¨-DcvËmg~n ev¯Íe (factual) Ges †m¸‡jv eo
ai‡bi fyj (material error) n‡Z gy³|
wbi‡cÿ (fair) ej‡Z eySvq Avw_©K weeiYxmg~n cÿcvZ gy³ Ges †Kv¤úvwb‡Z †h mKj †jb‡`b msNwUZ
n‡q‡Q, D³ Avw_©K weeiYxmg~‡n †m¸‡jvi djvdj h_vh_fv‡e cªwZdwjZ n‡q‡Q|
Avw_©K weeiYxmg~‡n c«KvwkZ Z_¨-DcvË hw` e¨enviKvix‡K Zvi wm×všÍ MÖn‡Y c«fvweZ K‡i, †m mKj Z_¨-
DcvË wbixÿvi `…wó‡KvY †_‡K ¸iæZ¡c~Y© (material)|
wbixÿvi †ÿ‡Î ¸iæZi wg_¨v weeiY ej‡Z Avw_©K weeiYx‡Z cÖKvwkZ AmZ¨ Z_¨-DcvˇK eySvq, hvi Øviv
Z_¨-DcvË e¨enviKvix fzj ev AmZ¨ Z_¨-DcvË e¨envi Kivi Kvi‡Y ÿwZMÖ¯Í nq|

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evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

wbðqZv ev Avk¦vm
cvV-4.2
Assurance

D‡Ïk¨

G cvV †k‡l Avcwb-

• wbðqZv ev Avk¦v‡mi A_© Rvb‡Z cvi‡eb|
• wbðqZv Pyw³i Dcv`vbmg~n eY©bv Ki‡Z cvi‡eb|
• wbixÿvi †ÿ‡Î wbðqZvi gvÎv KZ ai‡bi, Zv Rvb‡Z cvi‡eb|
wbðqZv ev Avk¦v‡mi A_©
Meaning of assurance
A‡bK †ÿ‡Î Avcbv‡K wewfbœ wel‡q wbðqZv †c‡Z nq ev Avk¦¯Í n‡Z nq| D`vniY ¯^iƒc ejv hvq-
(K) AwffveKiv wbðqZv †c‡Z Pvq †h, ¯‹y‡j ev”Pv‡`i h_vh_ wkÿv`vb n‡”Q|
(L) Kv÷gviiv wbðqZv †c‡Z Pvq †h, †i÷y‡i‡›U Zv‡`i‡K ¯^v¯’¨m¤§Z Lv`¨ cwi‡ekb Kiv n‡”Q|
(M) †kqvi‡nvìviiv wbðqZv †c‡Z Pvq †h, †Kv¤úvwbi Avw_©K weeiYxmg~n mwVK Z_¨ cªKvk Ki‡Q|
(N) †Kv¤úvwbi cwiPvjKiv wbðqZv †c‡Z Pvb †h, cªwZôv‡bi wewfbœ wm‡÷g (systems) h_vh_fv‡e KvR
Ki‡Q|
Dc‡iv³ mKj †ÿ‡Î Avcwb wb‡RB cwiw¯’wZ hvPvB Ki‡Z cvi‡eb bv ev Avcbvi c‡ÿ m¤¢e bvI n‡Z cv‡i| d‡j
Dc‡iv³ welqe¯Íymg~n hvPvB Kivi Rb¨ ev welqe¯Íymg~n m¤ú‡K© wbðqZv cvIqvi Rb¨ Avcbv‡K Ab¨ †Kvb e¨w³ ev
cªwZôv‡bi Ici wbf©i Ki‡Z nq| †hgbt
(K) ¯‹y‡j mwVKfv‡e cvV`vb n‡”Q wKbv Zv hvPvB Kiv nq ¯‹yj cwi`k©K-Gi gva¨‡g|
(L) †i÷y‡i‡›U ¯^v¯’¨ m¤§Z Lv`¨ mieivn Kiv n‡”Q wKbv, Zv hvPvB Kiv nq ¯^v¯’¨ cwi`k©K-Gi gva¨‡g|
(M) †Kv¤úvwbi Avw_©K weeiYxmg~‡n mwVK Z_¨ cªKvk Kiv n‡q‡Q wKbv, Zv hvPvB Kiv nq ewnt¯’ wbixÿK
(external auditor)-Gi gva¨‡g|
(N) †Kv¤úvwbi mKj wm‡÷g (systems) h_vh_fv‡e KvR Ki‡Q wKbv, Zv hvPvB Kiv nq Af¨šÍixY wbixÿvi
(internal audit) gva¨‡g|
Dc‡iv³ mKj D`vniY mswkøó wel‡q wbðqZv cª`vb Ki‡Q| Zvn‡j wbixÿvi †ÿ‡Î wbðqZv ej‡Z Kx eySvq, Zv
ms‡ÿ‡c Avgiv †R‡b †bB|
wbðqZv Gi A_© n‡jv †Kvb wel‡q Avk¦¯Í nIqv| GKwU cÿ †Kvb cªwZ‡e`b ev weeiYx ˆZwi Kivi ci Ab¨ cÿ
hLb Zvi wbfy©jZv Ges    hvPvB Kivi Rb¨ Z…Zxq †Kvb e¨w³ ev cªwZôvb‡K wb‡qvwRZ K‡i, Zv‡KB
wbðqZv Pyw³ (assurance engagement) e‡j| GB wbðqZvi Ici wbf©i K‡i cª_g cÿ wewfbœ wel‡q wm×všÍ
MÖnY K‡i _v‡K| †hgbt ¯‹yj cwi`k©K hw` wbðqZv †`b †h, we`¨vj‡q mwVKfv‡e cvV`vb n‡”Q, Z‡e Avcwb
Avcbvi mšÍvb‡K D³ we`¨vj‡q fwZ©i wm×všÍ wb‡eb|
wbiÿvi †ÿ‡Î wbixÿK (auditor) †Kv¤úvwbi Avw_©K weeiYxmg~‡ni wbf©yjZv I mwVKZvi wbðqZv cª`vb K‡i
_v‡Kb| myZivs, wbixÿv n‡”Q GK ai‡bi wbðqZv (assurance)| A_©vr wbixÿvi gva¨‡g †Kv¤úvwbi Avw_©K
weeiYxmg~‡ni wbf©yjZv I mwVKZvi wbðqZv c«`vb Kiv nq| wbixÿK hw` wbðqZv cª`vb bv K‡ib, Zvn‡j

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evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

†kqvi‡nvìviv †Kv¤úvwbi Avw_©K weeiYxmg~n‡K mwVK I wbf©i‡hvM¨ g‡b K‡ib bv| AZGe, wbixÿv I wbðqZv
GKB A‡_© e¨eüZ n‡q _v‡K|
wbðqZv Pyw³i Dcv`vbmg~n
Elements of assurance agreement
wbðqZv Pyw³i mv‡_ cvuPwU Dcv`vb RwoZ| Ab¨fv‡e ejv hvq, wbixÿvq †h wbðqZv c«`vb Kiv nq, Zv cvuPwU
Dcv`v‡bi mgš^‡q MwVZ|
(1) welqe¯Íy (subject matter)t wbixÿvq wbðqZvi welqe¯Íy ej‡Z wbixÿK †h welqe¯Íyi Dci wbðqZv c«`vb
K‡i _v‡K ev †h welqe¯Íyi wbixÿv K‡i _v‡K, Zv‡K eySvq| D`vniY ¯^iƒc ejv hvq, Avw_©K weeiYxmg~n
(financial statements) n‡”Q wbðqZv c«`v‡bi A‡bK¸‡jv welqe¯Íyi g‡a¨ Ab¨Zg, hvi Dci wbixÿK
wbðqZv c«`vb K‡i|
(2) wZbwU cªavb cÿ (three main parties)t wbixÿvi mv‡_ wZbwU cªavb cÿ RwoZ| cª_gZt `vwqZ¡cvª ß e¨w³,
whwb welqe¯Íy (†hgbt Avw_©K weeiYxmg~n) ‰Zwi K‡i _v‡Kb| GB `vwqZ¡cvª ß e¨w³ n‡”Qb †Kv¤úvwbi
g¨v‡bR‡g›U, hviv †Kv¤úvwbi Avw_©K weeiYxmg~n ‰Zwi K‡i _v‡Kb| wØZxqZt wbðqZv cª`vbKvix ev
cªvKwUkbvi (practitioner), whwb welqe¯Íyi Ici gZvgZ Ges wbðqZv cª`vb K‡ib| GB wbðqZv cª`vbKvix
n‡”Qb wbixÿK (auditor)| Z…ZxqZt e¨enviKvix, hviv wbðqZv cªwZ‡e`b (assurance report) e¨envi
K‡i Ges cªwZ‡e`bmg~‡ni Ici Av¯’v iv‡Lb| GB cªwZ‡e`b e¨enviKvixiv n‡”Qb †Kv¤úvwbi
†kqvi‡nvìviMY|
(3) wbðqZv cÖwZ‡e`b (assurance report)t wbðqZvi Z…Zxq Dcv`vb n‡jv wbðqZv cÖwZ‡e`b, †hLv‡b wbðqZv
cª`vbKvix ev wbixÿK Zvi gZvgZ cª`vb K‡ib Ges cªwZ‡e`b e¨enviKvixiv (†kqvi‡nvìvi3 ) welqe¯Íyi
wbðqZv cvIqvi j‡ÿ¨ D³ cªwZ‡e`b e¨envi K‡i _v‡Kb|
(4) gvb`Û (standards/criteria)t wbixÿK ev wbðqZv cª`vbKvix hLb wbðqZvi welqe¯Íy cixÿv-wbixÿv K‡ib,
ZLb wZwb mswkøó welqe¯Íyi gvb`Û Abyhvqx cixÿv-wbixÿv K‡i _v‡Kb| †hgbt Avw_©K weeiYxmg~n
(financial statements) cixÿv-wbixÿv Kiv nq Avw_©K cªwZ‡e`‡bi gvb`Û (financial reporting
standards) Abyhvqx| Avevi GKwU †Kv¤úvbx h_vh_ AvBb-Kvbyb AbymiY K‡i e¨emvq cwiPvjbv Ki‡Q
wKbv, Zv hvPvB Kiv nq mswkøó AvBb, wewa I wbqg-Kvby‡bi wecix‡Z| †gvÏvK_v n‡”Q, wbðqZvi welqe¯Íyi
mwVKZv I wek¦vm‡hvM¨Zv wba©viY Kiv nq welqe¯Íyi mv‡_ mswkøó gvb`Û, AvBb-Kvbyb, wewaweav‡bi wfwˇZ|
(5) h_vh_ I ch©vß mvÿ¨cªgvY (appropriate and sufficient evidence)t wbðqZv c«`vbKvix hLb welqe¯Íyi
mwVKZv I wek¦vm‡hvM¨Zv wb‡q gZvgZ cª`vb K‡ib, ZLb h_vh_ I ch©vß Z_¨-Dcv‡Ëi wfwˇZ Zv K‡i
_v‡Kb|
wbixÿvi †ÿ‡Î wbðqZvi gvÎv
Level of assurance
†Kv¤úvwb g¨v‡bR‡g›U cªwZôv‡bi Avw_©K weeiYxmg~n ev cªwZ‡e`bmg~n ˆZwi K‡ib| Zv‡`i `vex n‡”Q Avw_©K
weeiYx‡Z cªKvwkZ mKj Z_¨-DcvË mwVK I wbi‡cÿ (true and fair)| G‡ÿ‡Î wbðqZv c«`vbKvix ev wbixÿK
†Kv¤úvwb g¨v‡bR‡g›Ui D³ `vexi mZ¨Zv hvPvB c~eK© wbðqZv cª`vb K‡i _v‡Kb| GB wbðqZvi gvÎv (level of
assurance) `yB c«Kvi| h_vt
(K) BwZevPK ev hyw³m½Z (positive/reasonable assurance) e 
(L) †bwZevPK ev mxwgZ (negative/limited assurance)|

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evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

(K) BwZevPK ev hyw³ms½Z wbðqZv (positive/reasonable assurance)t wbixÿvi †ÿ‡Î welqe¯Íy wek` I
cy•Lvbycy•L hvPvB ev cixÿv-wbixÿv Kivi ci wbixÿK  gZvgZ cª`vb K‡ib _v‡K, Zv‡K BwZevPK ev
hyw³ms½Z wbðqZv e‡j _v‡K| GLv‡b BwZevPK wbðqZv ej‡Z welqe¯Íyi (†hgbt Avw_©K weeiYxmg~n) mKj
Z_¨-DcvË mwVK, Zv eySv‡bv n‡”Q bv| eis Avw_©K weeiYxmg~‡ni mKj Z_¨-DcvË wbf©yj I wbi‡cÿ n‡Z
cv‡i, Avevi bvI n‡Z cv‡i e‡j wbixÿK gZvgZ cª`vb Ki‡Z cv‡ib| BwZevPK wbðqZvi †ÿ‡Î wbixÿK
cªwZwU †ÿ‡Î wek` I cy•Lvbycy•L hvPvB ev cixÿv-wbixÿv K‡i gZvgZ cª`vb K‡i _v‡Kb:
BwZevPK wbðqZvi †ÿ‡Î wbixÿK wbgœiƒc gZvgZ cª`vb K‡i _v‡Kb|
In our opinion, internal control is effective, in all material respects, based on XYZ criteria (K L M
gvb`‡Ûi wfwˇZ Af¨šÍixY wbqš¿Y wel‡q Avgv‡`i gZvgZ n‡”Q, ¸iæZ¡c~Y© mKj †ÿ‡Î Af¨šÍixY wbqš¿Y
Kvh©Ki)|
A_ev, In our opinion, internal control is not effective, in all material respects, based on XYZ
criteria (K L M gvb`‡Ûi wfwˇZ Af¨šÍixY wbqš¿Y wel‡q Avgv‡`i gZvgZ n‡”Q, ¸iæZ¡c~Y© mKj †ÿ‡Î
Af¨šÍixY wbqš¿Y e¨e¯’v Kvh©Ki bq)|
BwZevPK wbðqZvi †ÿ‡Î wbðqZvi welqe¯Íy (†hgbt Dc‡iv³ gZvg‡Zi welqe¯Íy n‡”Q, cªwZôv‡bi Af¨šÍixY
wbqš¿Y) wek` I cy•Lvbycy•L hvPvB ev cixÿv-wbixÿv c~eK© wbixÿK Dc‡iv³ †h †Kv‡bv GKwU gZvgZ cª`vb K‡i
_v‡K|
(L) †bwZevPK/mxwgZ wbðqZv (negative/limited assurance)t wbixÿK welqe¯Íy mxwgZ AvKv‡i hvPvB ev
cixÿv-wbixÿv K‡i hLb GB g‡g© wbðqZv †`b †h, welqe¯Í‡y Z †Kvb cªKvi fyj-ÎywU cwijwÿZ nq bvB,
ZLb Zv‡K †bwZevPK ev mxwgZ wbðqZv e‡j| GLv‡b †bwZevPK ej‡Z welqe¯Íyi mwVKZv I wek¦vm †hvM¨Zv
†bB, Zv eySv‡bv n‡”Q bv| eis fyj-ÎywU _vK‡Z cv‡i, Z‡e Zv wbixÿ‡Ki `…wó‡MvPi nq bvB|
mxwgZ wbðqZvi †ÿ‡Î wbixÿK ch©vß cwigvY mvÿ¨cªgv‡Yi wfwˇZ gZvgZ †`b bv, eis wZwb ïaygvÎ welqe¯ÍywU
ch©v‡jvPbv c~e©K Zv‡Z †Kvb cªKvi mgm¨v Av‡Q wKbv, Zvi wbðqZv w`‡q _v‡Kb| †bwZevPK wbðqZvi †ÿ‡Î
wbixÿK wbgœiƒc gZvgZ cª`vb K‡i _v‡Kb:
Based on our work described in this report, nothing has come to our attention that causes us to
believe that internal control is not effective, in all material respects, based on XYZ criteria
(cªwZ‡e`‡b ewY©Z Avgv‡`i Kv‡Ri wfwˇZ ejv hvq †h, mKj ¸iæZ¡c~Y© ÿ‡Î Af¨šÍixY wbqš¿Y AKvh©Ki, Ggb
wKQy Avgv‡`i `…wó‡MvPi nqwb)|
†bwZevPK wbðqZvi †ÿ‡Î wbixÿK GB g‡g© gZvgZ cª`vb K‡ib †h, Af¨šÍixY wbqš¿‡Y †Kvb 4 ÎywU `…wó‡MvPi
nqwb| wKš‘ wbixÿK GB g‡g© gZvgZ cª`vb K‡ib bv †h, Af¨šÍixY wbqš¿‡Y †Kvb cªKvi ÎywU-weP¨ywZ †bB|

mvims‡ÿc:
GKwU cÿ †Kvb cªwZ‡e`b ev weeiYx ˆZwi Kivi ci Ab¨ cÿ hLb Zvi wbfyj © Zv Ges wbi‡cÿZv hvPvB Kivi
Rb¨ Z…Zxq †Kvb e¨w³ ev cªwZôvb‡K wb‡qvwRZ K‡i, Zv‡KB wbðqZv Pyw³ (assurance engagement) e‡j|
wbixÿvi gva¨‡g †Kv¤úvwbi Avw_©K weeiYxmg~‡ni wbf©yjZv I mwVKZvi wbðqZv cª`vb Kiv nq|
wbðqZv Pyw³ cvuPwU Dcv`v‡bi mgš^‡q MwVZ| h_vt (1) welqe¯Íy; (2) wZbwU cªavb cÿ; (3) wbðqZv
cÖwZ‡e`b; (4) gvb`Û; Ges (5) h_vh_ I ch©vß mvÿ¨cªgvY|
wbðqZvi gvÎv (level of assurance) `yB c«Kvi| h_vt (K) BwZevPK ev hyw³m½Z (positive/reasonable
assurance) e  (L) †bwZevPK ev mxwgZ (negative/limited assurance)|

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evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

wbixÿK, †hvM¨Zv, ¸Yvejx, AwaKvi I `vwqZ¡mg~n

cvV-4.3
Auditor, Qualifications, Qualities, Rights and Duties

D‡Ïk¨

G cvV †k‡l Avcwb-

• wbixÿK †K, Zv Rvb‡Z cvi‡eb|
• wbixÿ‡Ki †hvM¨Zv eY©bv Ki‡Z cvi‡eb|
• wbixÿ‡Ki ¸Yvejxmg~n eY©bv Ki‡Z cvi‡eb|
• wbixÿ‡Ki AwaKvimg~n eY©bv Ki‡Z cvi‡eb|
• wbixÿ‡Ki `vwqZ¡mg~n eY©bv Ki‡Z cvi‡eb|
• RvwjqvwZ D`&NvUb I cÖwZ‡iv‡a wbixÿ‡Ki `vwqZ¡mg~n eY©bv Ki‡Z cvi‡eb|

wbixÿK
Auditor
wbixÿK GKRb e¨vw³ ev GKwU wbixÿv cÖwZôvb (audit firm) n‡Z cv‡i, whwb ev †h cÖwZôvb †kqvi‡nvìvi‡`i
Øviv wb‡qvM cÖvß n‡q †Kv¤úvbxi wbixÿv Kvh© cwiPvjbv K‡i _v‡K| mvaviYZ †kqvi‡nvìviiv evwl©K mvaviY mfvq
(annual general meeting-AGM) †Kv¤úvbxi Avw_©K weeiYxmg~n wbixÿvi Rb¨ GKwU wbixÿv cÖwZôvb‡K wb‡qvM
w`‡q _v‡Kb| wbixÿv cÖwZôvb D³ †Kv¤úvbx‡Z GKwU wbixÿv `j (audit team) †cÖiY K‡i, hvi †bZ…‡Z¡ _v‡Kb
GKRb wbixÿv e¨e¯’vcK (audit manager)| wbixÿv e¨e¯’vcK wbixÿv `‡ji Kvh©vejx Z`viwK K‡ib, wbixÿv
†KŠkj I cwiKíbv ˆZix K‡ib Ges mKj Kv‡Ri †bZ…Z¡ w`‡q _v‡Kb|
K N Shrestha Gi g‡Z "An auditor is a person or a firm appointed by a company to execute an
audit” (wbixÿK n‡”Qb GKRb e¨w³ ev GKwU wbixÿv c«wZôvb †h wbixÿv Kvh© m¤úv`b Kivi Rb¨ †Kv¤úvbx KZ©…K
wb‡qvMc«vß nb)|
P H Colin Gi g‡Z "Auditor is an independent person who audits the company’s accounts”
(wbixÿK n‡jv GKRb wbi‡cÿ ev ¯^vaxb e¨w³ †h †Kv¤úvwbi wnmvemg~n wbixÿv K‡i _v‡Kb)|
GKwU wbixÿv `‡j †ckv`vi mb` cÖvß wnmveiÿK (qualified chartered accountant) _v‡Kb, Avevi wbixÿv
kv¯¿ wb‡q †jLvcov K‡i Ggb wkÿvbwem QvÎI _vK‡Z cv‡ib| Z‡e wbixÿv cÖwZ‡e`b (audit report) ˆZix I
†Kv¤úvbxi Avw_©K weeiYxmg~‡ni Dci gZvgZ cÖ`vb Ges cÖwZ‡e`‡b ¯^vÿi K‡i _v‡Kb GKRb †ckv`vi mb` cÖvß
wnmveiÿK|
wbixÿ‡Ki †hvM¨Zv
Qualifications of auditor
ewnt¯’ wbixÿK n‡Z n‡j KwZcq we‡kl †hvM¨Zv _vK‡Z n‡e| A_©vr †h †Kvb †hvM¨Zv m¤úbœ e¨vw³ ewnt¯’ wbixÿK
n‡Z cvi‡eb bv| †hgbt GKRb e¨w³ wnmveweÁv‡b ¯œvZvK, ¯œvZ‡KvËi I wc GBP wW (Ph.D) wWMÖx AR©b Kiv
m‡Z¡I wZwb ewnt¯’ wbixÿK n‡Z cvi‡eb bv| GKRb e¨w³i wb‡¤œv³ †hvM¨Zv _vKv mv‡c‡ÿ ewnt¯’ wbixÿK n‡Z
cvi‡eb Ges wZwb GKwU cÖwZôv‡bi ewnt¯’/wewae× wbixÿv Kvh© cwiPvjbv Ki‡Z cvi‡eb|
(1) GKRb wbixÿK‡K Aek¨B mb` cÖvß wnmveiÿ‡Yi Dci †ckv`vi wWMÖx AR©b Ki‡Z n‡e| †hgbt
evsjv‡`‡ki †ÿ‡Î Zv‡K Chartered Accountants (CA), hy³iv‡óªi †ÿ‡Î Chartered Public

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evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

Accountants (CPA), AvšÍ©RvwZK †ÿ‡Î Association of Chartered Certified Accountants (ACCA)

wWMÖx AR©b Ki‡Z n‡e| †Zgwbfv‡e Ab¨vb¨ †`‡ki †ÿ‡ÎI wnmveiÿ‡Yi Dci ¯^xK…Z †ckv`vi wWMÖxi
AwaKvix n‡Z n‡e|
(2) Zv‡K †ckv`vix wWMÖxi cvkvcvwk ¯^xK…Z †ckv`vi msMVb ev cÖwZôv‡bi m`m¨ n‡Z n‡e| †hgbt evsjv‡`‡ki
†ÿ‡Î The Institute of Chartered Accountants of Bangladesh (ICAB), hy³iv‡ó«i †ÿ‡Î American
Institute of Certified Public Accountants Gi mb` cÖvß m`m¨ n‡Z n‡e|
(3) whwb †Kv¤úvbxi wbixÿK wnmv‡e wb‡qvM cv‡eb, wZwb Aek¨B D³ †Kv¤úvbx ev Zvi mn‡hvMx †Kv¤úvbx
(subsidiary company)-Gi †Kvb cÖKvi m`m¨ (†hgbt WvB‡i±i, KgKZ©v) n‡Z cvi‡eb bv|
(4) whwb †Kv¤úvbxi wbixÿK wnmv‡e wb‡qvM cv‡eb, wZwb Aek¨B D³ †Kv¤úvbxi WvB‡i±i, KgKZ©vi LyeB Nwb5
e¨w³ ev AvZœxq-¯^Rb n‡Z cvi‡eb bv|
(5) wbixÿK‡K Aek¨B mKj cÖKvi Acivag~jK KvR-Kg© n‡Z gy³ _vK‡Z n‡e| Ggb wK Zv‡K Ggb †Kvb Kv‡R
wjß nIqv hv‡e bv, hv Zvi †ckv‡K cÖkœwe× K‡i| †hgbt GKRb wbixÿK Aek¨B Rbm¤§y‡L ev D¤§y³ ¯’v‡b
(public place) g`¨cvb Ki‡Z cvi‡eb bv, Ggb wK BD‡iv‡ci †Kvb †`‡kI bq| KviY, cÖKvk¨ g`¨cvb Zvi
†ckv‡K Am¤§vwbZ K‡i| hvi d‡j, Zvi wbixÿv mb` (audit certificate) evwZjI n‡Z cv‡i|
wbixÿ‡Ki ¸Yvejxmg~n
Qualities of an auditor
GKRb wbixÿK‡K wewfbœ ¸Yvejxi AwaKvix n‡Z nq| KviY, wbixÿvi ¸YMZ gvb Ges Avw_©K weeiYxmg~‡ni Dci
mwVK gZvgZ c«`vb Kiv wbf©i K‡i Dchy³ I `ÿ wbixÿ‡Ki Dci| myZivs, GKRb wbixÿK‡K Aek¨B KwZcq
¸Yvejxi AwaKvix nIqv Avek¨K| mvaviYZ wb‡gœv³ ¸Yvejxmg~n GKRb wbixÿ‡Ki _vKv AZ¨vek¨K|
1) ¯^vaxb‡PZv g‡bvfve (independent attitude)t wbixÿv msµvšÍ wel‡q wm×všÍ M«nYKv‡j GKRb wbixÿK‡K
Aek¨B wbixÿvi gvb`Ð Abymv‡i wm×všÍ M«nY Ki‡Z n‡e| G‡ÿ‡Î wZwb †Kvb cÿ Øviv c«fvweZ n‡eb bv|
wZwb wb‡R‡K fyj-ÎywU n‡Z gy³ ivL‡Z m‡Pó n‡eb, wbi‡cÿZvi mv‡_ wbixÿv Kvh© m¤úv`‡b m‡e©v”P †Póv
Ki‡eb Ges c«wZôv‡bi Avw_©K weeiYxmg~‡ni Dci ¯^vaxb gZvgZ c«`vb Ki‡eb|
2) mr (honest)t GKRb wbixÿK‡K Aek¨B me©‡ÿ‡Î mr n‡Z n‡e| G mZZv Zvi e¨w³MZ Rxe‡b Ges
wbixÿv †ckvi †ÿ‡ÎI c«‡hvR¨|
3) †hvMv‡hv‡Mi `ÿZv (communication skills)t GKRb wbixÿK hLb wbixÿv Kvh© cwiPvjbv K‡ib, Zv‡K
wbixÿvaxb c«wZôv‡bi wewfbœ wefvM, BDwbU, e¨w³eM© Ges Z…Zxq †Kvb c‡ÿi mv‡_ †hvMv‡hvM iÿv Ki‡Z
nq| †m‡ÿ‡Î Aek¨B Zv‡K h_vh_fv‡e †hvMv‡hvM iÿv Kivi ev ivLvi †hvM¨Zv AR©b Ki‡Z n‡e| Ab¨_vq,
Acwic° †hvMv‡hv‡Mi Kvi‡Y A_ev †hvMv‡hv‡Mi †ÿ‡Î Acwic°Zvi Kvi‡Y wZwb wbixÿv msµvšÍ Kv‡R
mswkøó mKj c‡ÿi wbKU n‡Z mn‡hvwMZv bvI †c‡Z cv‡ib|
4) †MvcbxqZv iÿv (maintain confidentiality)t GKRb wbixÿK hLb wbixÿvaxb c«wZôv‡bi Avw_©K
weeiYxmg~n hvPvB K‡ib, ZLb wZwb c«wZôvb m¤úwK©Z wewfbœ g~j¨evb welq Rvb‡Z cv‡ib| Zv‡K c«wZôv‡bi
D³ g~j¨evb welqmg~n †Mvcb ivLvi e¨vcv‡i m‡Pó _vK‡Z n‡e| Z‡e wb‡gœv³ `yB †ÿ‡Î wZwb wbixÿvaxb
c«wZôv‡bi Z_¨ Rbm¤§y‡L cÖKvk Ki‡Z cvi‡ebt
(K) hw` Av`vjZ KZ…©K Z_¨ cÖKvk Ki‡Z wb‡`©kbv A_ev AbygwZ †`qv nq|
(L) †ckvMZ Kvi‡Y hw` wZwb Z_¨ cÖKvk Kiv cÖ‡qvRb g‡b K‡ib|
5) we‡klÁ Áv‡bi AwaKvix (expertise)t GKRb wbixÿK‡K Aek¨B wbixÿv Kvh©µg ïiæ Kivi c~‡e©
wbixÿvaxb †Kv¤úvwb m¤ú‡K© h_vh_ Ges cwic~Y© Ávb AR©b Ki‡Z n‡e| †hgbt wbixÿvaxb †Kv¤úvwbi

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evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

e¨emv‡qi aib, c«wZôvb msµvšÍ mKj c«Kvi AvBb-Kvbyb, h_vt Ki AvBb, †Kv¤úvwb AvBb, Askx`vwi
Kviev‡ii AvB&b, gy`«v cvPvi †iva AvBb, BZ¨vw` m¤ú‡K© Zv‡K h_vh_ Áv‡bi AwaKvix nIqv c«‡qvRb|
GQvovI, Zv‡K †`‡ki mvwe©K A_©‰bwZK Ae¯’v, wbixÿvaxb †Kv¤úvwbwU †h wk‡íi Aax‡b Kvh©µg cwiPvjbv
Ki‡Q, †m wkí m¤ú‡K©I h‡_ó Ávb _vK‡Z n‡e| we‡klK‡i Zv‡K Aek¨B wnmve weÁvb I wbixÿv wel‡q
Mfxi Áv‡bi AwaKvix n‡Z n‡e|
6) hZœkxj AvPi‡Yi AwaKvix (careful behaviour)t GKRb wbixÿK‡K wbixÿv Kvh© m¤úv`bKv‡j wewfbœ
c‡ÿi mv‡_ h_vh_ †hvMv‡hvM iÿv Ki‡Z nq| †hgbt Zv‡K c«wZôv‡bi wewfbœ wefv‡Mi g¨v‡bRvi Ges
c«wZôv‡bi mv‡_ RwoZ Ab¨vb¨ c‡ÿi mv‡_ †hvMv‡hvM iÿv Ki‡Z nq| ZvQvov, Zvi Aaxb¯’‡`i mv‡_I
†hvMv‡hvM Ki‡Z nq| †hvMv‡hvM iÿv Kivi †ÿ‡Î Aek¨B wZwb h‡_ó ms‡e`bkxj Ges AvPi‡Y hZœkxj
n‡eb|
7) we‡kølY ÿgZv (ability to analyse)t GKRb wbixÿK‡K wnmve msµvšÍ wewfbœ welq we‡kølY Kivi ÿgZv
_vKv c«‡qvRb| wbixÿv PjvKvjxb Ae¯’vq †h †Kv‡bv c«Kvi mgm¨vi m¤§yLxb n‡j Zv we‡kølY c~e©K mgvavb
Kivi ÿgZv _vKv AZ¨vek¨K| Ab¨_vq, Zvi c‡ÿ wbixÿv msµvšÍ wewfbœ mgm¨vi mwVK mgvavb Kiv m¤¢e
n‡e bv Ges Avw_©K weeiYxmg~‡ni Dci fyj gZvgZ c«`vb Kivi m¤¢vebv _v‡K|
8) †ckv`vwi AvPi‡Yi AwaKvix (professional behaviour)t GKRb wbixÿK‡K Aek¨B †ckv`vwi AvPi‡Yi
AwaKvix nIqv c«‡qvRb| †Kbbv, wbixÿv GKwU gnr †ckv| G‡ÿ‡Î GKRb wbixÿK Aek¨B Ggb †Kvb KvR
ev AvPiY Ki‡eb bv, hv wbixÿv †ckvi gvb ÿybœ K‡i ev mvgvwRKfv‡e wbixÿv †ckv‡K †nq c«wZcbœ K‡i|
9) †ckvMZ `ÿZv I †hvM¨Zv (professional skills and experience)t GKRb wbixÿK‡K Aek¨B †ckvMZ
`ÿZv I †hvM¨Zvi AwaKvix nIqv Avek¨K| Zv‡K wbixÿv msµvšÍ wel‡q mg¨K Áv‡bi AwaKvix nIqv
c«‡qvRb Ges wnmveweÁv‡bi PjwZ wel‡q Zvi h_vh_ I c~Yv© ½ Ávb _vKv Avek¨K|
10) †evakw³ m¤úbœ (intelligent)t GKRb wbixÿK‡K Aek¨B D”Pgv‡bi †evakw³ m¤úbœ e¨w³ nIqv c«‡qvRb|
†Kbbv, c«wZôv‡b †Kvb c«Kvi Rvj-RyqvPywi msNwUZ n‡j Zv wbixÿv PjvKvjxb mg‡q wbixÿK‡K D`&NvUb
Ki‡Z n‡e| Rvj-RyqvPywi D`&NvUb GKwU KwVb e¨vcvi| GQvov, Rvj-RyqvPywii wewfbœ wb‡`©kK (indicator)
†`Lv gvÎB Zv †_‡K cwiw¯’wZ Abygvb Kivi gZ h‡_ó cwigvY †evakw³ wKsev aviYv kw³ _vKv c«‡qvRb|
wbixÿ‡Ki AwaKvimg~n
Auditor’s rights
wbixÿK Zvi wbixÿv Kvh© m¤úv`bKv‡j wbixÿv gvb`Ûmg~n (auditing standards) Øviv ¯^xK…Z KwZcq AwaKvi
†fvM K‡ib| wbixÿ‡Ki KwZcq ¯^xK…Z AwaKvi wb‡gœ eY©bv Kiv njt
(1) GKRb wbixÿK wbixÿv PjvKvjxb mg‡q cÖwZôv‡bi mKj cÖKvi wnmv‡ei eB †`Lvi I eySvi AwaKvi iv‡Lb|
(2) †h †Kvb ai‡bi Z_¨-DcvË msMÖn Kiv, eySv Ges †`Lvi AwaKvi iv‡Lb| GB Z_¨-DcvË ïaygvÎ wnmve ms6ó
bq, eis cÖwZôv‡bi Avw_©K welq‡K cÖfvweZ K‡i, Ggb †h †Kvb ai‡bi Z_¨-DcvË †`Lv Ges eySvi AwaKvi
iv‡L| †hgbt †Kv¤úvbxi weµq †KŠkj (sales strategy) Kx, Zv Rvbv Ges eySvq AwaKvi iv‡Lb| †Kbbv,
weµq †KŠkj weµ‡qi cwigvb‡K cÖfvweZ K‡i Ges cieZx©‡Z Bnv †Kv¤úvbxi bM`, cÖvc¨ wej Ges bxU
gybvdv‡KI cÖfvweZ K‡i|
(3) wb‡¤œv³ wel‡qI wbixÿK AwaKvi PPv© Ki‡Z cv‡ibt
(K) cÖ‡qvR‡b evwl©K mvaviY mfv (annual general meeting) WvKvi AwaKvi iv‡Lb,
(L) evwl©K mvaviY mfvq Dcw¯’Z nIqvi AwaKvi iv‡Lb,
(M) evwl©K mvaviY mfvq K_v ejvi AwaKvi iv‡Lb|

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evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

(4) wbixÿv Kvh©µg †kl bv K‡iB wZwb c`Z¨vM Kivi AwaKvi iv‡Lb| wbixÿK hw` g‡b K‡ib †h, wZwb ¯^vaxb I
wbi‡cÿfv‡e KvR Ki‡Z cvi‡Qb bv, Z‡e wZwb c`Z¨vM Ki‡Z cv‡ib|
(5) cÖ‡qvRbxq †h †Kvb Z_¨-DcvË wZwb †kqvi‡nvìvi‡`i wbKU †cÖiY Ki‡Z cv‡ib| G‡ÿ‡Î †Kv¤úvbx
g¨v‡bR‡g‡›Ui AbygwZi cÖ‡qvRb †bB|
wbixÿ‡Ki `vwqZ¡mg~n
Duties of auditor
wbixÿ‡Ki `vwqZ¡ I KZ©e¨ wbixÿv gvb`Ûmg~n (auditing standards) Øviv ¯^xK…Z| wb‡¤œ wbixÿ‡Ki `vwqZ¡ I
KZ©e¨mg~n D‡jøL Kiv n‡jv|
(1) wbixÿ‡Ki cÖavb `vwqZ¡ n‡”Q cÖwZôv‡bi Avw_©K weeiYxmg~n cixÿv-wbixÿv K‡i wb‡¤œv³ gZvgZ cÖ`vb Kivt
(K) Avw_©K weeiYxmg~n mwVK I wbi‡cÿ Z_¨-DcvË Dc¯’vcb I cÖKvk Ki‡Q wKbv;
(L) Avw_©K weeiYxmg~n me©Rbxbfv‡e M…nxZ wnmveweÁv‡bi bxwZgvjv (generally accepted
accounting principles) Abyhvqx ˆZix Kiv n‡q‡Q wKbv;
(M) GQvovI, cÖ‡Z¨K †`‡ki miKvi hw` †Kvb we‡kl wel‡q wbixÿ‡Ki gZvgZ Pvq, Z‡e D³ wel‡q
gZvgZ cÖ`vb Kiv Zvi `vwqZ¡| †hgbt †Kvb †`‡ki miKvi wb‡`©k cÖ`vb Kij †h, GKRb wbixÿK
†Kv¤úvbxi Avw_©K weeiYxmg~‡ni mwVKZv I wbi‡cÿZvi Dci gZvgZ cÖ`v‡bi cvkvcvwk D³
†Kv¤úvbx A_© cvPvi (money laundering)-Gi mv‡_ RwoZ wKbv, †m wel‡qI gZvgZ cÖ`vb
Ki‡eb|
(2) wbixÿK hw` wbixÿv Kvh©µg m¤úv`b bv K‡i c`Z¨vM K‡ib, Z‡e †Kb wZwb c`Z¨vM Ki‡jb, Zvi h_vh_
KviY D‡jøL c~e©K GKwU cªwZ‡e`b (report) Bmy¨ Kiv Zvi `vwqZ¡| GB cªwZ‡e`b‡K statement of
circumstances e‡j|
(3) wbixÿK hw` c`Z¨vM K‡ib wKsev Zvi wb‡qvM hw` cieZx©   7  ewa©Z Kiv bv nq, Z‡e cieZx©‡Z
whwb wbixÿK wnmv‡e wb‡qvM cv‡eb, Zv‡K cÖ‡qvR‡b wewfbœ Z_¨ w`‡q mnvqZv Kiv Zvi `vwqZ¡|
RvwjqvwZ D`&NvUb I cÖwZ‡iv‡a wbixÿ‡Ki `vwqZ¡mg~n
Auditor’s duties in fraud detection and prevention
wnmv‡ei RvwjqvwZ D`&NvUb I cÖwZ‡iv‡a wbixÿ‡Ki `vwqZ¡ Kx, Zv Rvbv GKvšÍ cÖ‡qvRb| †Kbbv RvwjqvwZ GKwU
A_©‰bwZK Aciva (financial crime), hvi Rb¨ `vqx e¨w³‡K Revew`wni AvIZvq Avb‡Z n‡e Ges cÖ‡qvR‡b
kvw¯Íg~jK e¨e¯’v M«nY Ki‡Z n‡e|
wnmv‡ei RvwjqvwZ mvaviYZ cÖwZôv‡bi Avw_©K erm‡ii g‡a¨ msNwUZ n‡q _v‡K| †hgbt Avw_©K ermi hw` 1
Rvbyqvix †_‡K 31 wW‡m¤^i ch©šÍ nq, wnmv‡ei RyqvPzwi ev RvwjqvwZ †m mg‡qi g‡a¨ N‡U _v‡K| c«wZôvb KZ©…K
Avw_©K weeiYxmg~n (financial statements) ˆZix Kivi ci wbixÿK Zvi wbixÿv Kvh© ïiæ K‡ib| A_©vr Avw_©K
ermi †kl nIqvi c‡i wbixÿv Kvh© ïiæ nq| myZivs, Avw_©K erm‡ii g‡a¨ hw` †Kvb cÖKvi RyqvPzwi N‡U _v‡K, Zv
D`&NvUb Ges cÖwZ‡iv‡ai `vwqZ¡ †Kvbfv‡eB wbixÿ‡Ki bq; eis wnmv‡ei RyqvPzwi D`&NvUb I cÖwZ‡iv‡ai GKK
`vwqZ¡ n‡”Q †Kv¤úvbx g¨v‡bR‡g›U Ges hviv †Kv¤úvbx cwiPvjbvi `vwq‡Z¡ wb‡qvwRZ Av‡Qb Zv‡`i| †hgbt †Kvb
†Kv¤úvwb‡Z hw` Af¨šÍixY wbixÿv e¨e¯’v (internal audit system) Pvjy _v‡K, †m †ÿ‡Î Af¨šÍixY wbixÿ‡Ki
cÖavbZg `vwq‡Z¡i g‡a¨ GKwU n‡”Q RyqvPzwi D`&NvUb I cÖwZ‡iva Kiv|

BDwbU Pvi c„ôv 86

evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

c«kœ n‡”Q G‡ÿ‡Î ewnt¯’ wbixÿ‡Ki `vwqZ¡ Kx? ewnt¯’ wbixÿ‡Ki cÖavbZg KvR n‡”Q cÖwZôv‡bi Avw_©K
weeiYxmg~n mwVK I wbi‡cÿfv‡e ˆZix Kiv n‡q‡Q wKbv, †m wel‡q gZvgZ cÖ`vb Kiv| GB mwVKZv I wbi‡cÿZv
wbY©‡qi †ÿ‡Î wbixÿK Ggb fv‡e KvR Ki‡eb, hv‡Z K‡i eo ai‡bi fyj-ÎywU Ges RyqvPzwimg~n (material
errors and frauds) D`&NvwUZ nq| A_¨©vr fyj-ÎywU Ges RyqvPzwi D`&NvU‡bi Rb¨ wbixÿv bq eis wnmv‡ei
mwVKZv Ges wbi‡cÿZv hvPvB‡q j‡ÿ¨ wbixÿv Kiv nq| †m Rb¨B ejv nq "An auditor is a watchdog not a
blood hound”| A_©¨vr GKRb wbixÿK cÖnixi f~wgKv cvjb Ki‡e, wKš‘ wZwb †Mv‡q›`vi f~wgKvq AeZxY© n‡eb
bv|
‡gvÏvK_v n‡”Q, wbixÿK †Mv‡q›`vwMwi Ki‡Z eva¨ bq Ges me©`v m‡›`nc«eY gb wb‡q Zvui wbixÿv KvR Kiv DwPr
bq| A_©vr wbixÿ‡Ki GUv g‡b Kiv DwPr bq †h, wZwb KwZcq Amvay Ges c«Zvi‡Ki mv‡_ KvR Ki‡Qb| hw` wZwb
g‡b K‡ib †h, †jb‡`‡b Rvj-RyqvPwi msNwUZ n‡q‡Q, †m‡ÿ‡Î Zv‡K Zv c«gvY Ki‡Z n‡e|

mvims‡ÿc:
wbixÿK n‡”Qb GKRb e¨w³ ev GKwU wbixÿv c«wZôvb †h wbixÿv Kvh© m¤úv`b Kivi Rb¨ †Kv¤úvbx KZ©…K
wb‡qvMc«vß nb|
wbixÿK n‡Z n‡j KwZcq we‡kl †hvM¨Zv _vK‡Z n‡e| †hgbt wbixÿK‡K Aek¨B mb` cÖvß wnmveiÿ‡Yi Dci
†ckv`vi wWMÖx AR©b Ki‡Z n‡e; ¯^xK…Z †ckv`vi msMVb ev cÖwZôv‡bi m`m¨ n‡Z n‡e; wbixÿvaxb †Kv¤úvbx ev
Zvi mn‡hvMx †Kv¤úvbxi †Kvb cÖKvi m`m¨ n‡Z cvi‡eb bv; wbixÿvaxb †Kv¤úvbxi WvB‡i±i, KgKZ©vi LyeB
Nwbô e¨w³ ev AvZœxq-¯^Rb n‡Z cvi‡eb bv; wbixÿK‡K Aek¨B mKj cÖKvi Acivag~jK KvR-Kg© n‡Z gy³
_vK‡Z n‡e|
GKRb wbixÿK‡K wewfbœ ¸Yvejxi AwaKvix n‡Z nq| †hgbt ¯^vaxb‡PZv g‡bvfve; mr; †hvMv‡hv‡Mi `ÿZv;
†MvcbxqZv iÿvi mvg_¨©; we‡klÁ Áv‡bi AwaKvix; we‡kølY ÿgZv; †ckv`vwi AvPi‡Yi AwaKvix; †ckvMZ
`ÿZv I †hvM¨Zv; †evakw³ m¤úbœ, BZ¨vw`|
wbixÿK Zvi wbixÿv Kvh© m¤úv`bKv‡j wbixÿv gvb`Ûmg~n (auditing standards) Øviv ¯^xK…Z KwZcq AwaKvi
†fvM K‡ib|
Avw_©K erm‡ii g‡a¨ hw` †Kvb cÖKvi RyqvPzwi N‡U _v‡K, Zv D`&NvUb Ges cÖwZ‡iv‡ai `vwqZ¡ wbixÿ‡Ki bq;
eis wnmv‡ei RyqvPzwi D`&NvUb I cÖwZ‡iv‡ai GKK `vwqZ¡ n‡”Q †Kv¤úvbx g¨v‡bR‡g›U Ges hviv †Kv¤úvbx
cwiPvjbvi `vwq‡Z¡ wb‡qvwRZ Av‡Qb Zv‡`i|

BDwbU Pvi c„ôv 87

evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

wbixÿv gvb`Ûmg~n Ges wbixÿ‡Ki bxwZgvjv

cvV-4.4 Auditing Standards and Principles of Auditors

D‡Ïk¨

G cvV †k‡l Avcwb-

• me©Rbxbfv‡e M…nxZ wbixÿv gvb`Ûmg~n m¤ú‡K© Rvb‡Z cvi‡eb|
• wbixÿK KZ©…K AbymiYxq †gŠwjK bxwZgvjv m¤ú‡K© aviYv jvf Ki‡Z cvi‡eb
me©Rbxbfv‡e M…nxZ wbixÿv gvb`Ûmg~n
Generally Accepted Auditing Standards
†h †Kvb †ckv`vi Kvh©vejx m¤úv`v‡bi †ÿ‡Î KwZcq wb‡`©kbvejx †g‡b Pj‡Z nq| †hgbt AvBb †ckvi †ÿ‡Î
AvBbRxex‡`i wKQz wb‡`©kbvejx †g‡b Zv‡`i †ckvMZ `vwqZ¡ cvjb Ki‡Z nq| Avevi wnmveweÁv‡bi Kvh©vejx
m¤úv`‡bi †ÿ‡Î wnmveiÿK †`kxqfv‡e me©Rb ¯^xK…Z/M„nxZ wnmveweÁv‡bi bxwZgvjv (generally accepted
accounting principles) †g‡b Pj‡Z nq| †Zgwbfv‡e wbixÿK hLb wbixÿv Kvh© cwiPvjbv K‡ib Ges Avw_©K
weeiYxmg~‡ni Dci gZvgZ cÖ`vb K‡ib, ZLb Zv‡K KwZcq wb‡`©kbvejx ev gvb`Û †g‡b Pj‡Z nq; †m mg¯Í
wb‡`©kbvejx ev gvb`Ûmg~n‡K me©Rbxbfv‡e M…nxZ wbixÿv gvb`Û (generally accepted auditing standards)
e‡j|
A_©¨vr wbixÿK †h mg¯Í wbqgvejx ev gvb`Ûmg~n Abymib K‡i wbixÿv Kvh© cwiPvjbv K‡i, Zv‡KB me©Rbxbfv‡e
M…nxZ wbixÿv gvb`Û e‡j| GB gvb`Ûmg~n wbixÿ‡Ki Kvh©vejx mwVKfv‡e m¤úv`‡bi †ÿ‡Î wb‡`©kbv c«`vb K‡i
Ges wbixÿv cÖwZ‡e`b-Gi mwVKZv, mvgÄm¨Zv o h_v_©Zv wbwðZ K‡i|
me©Rbxbfv‡e M…nxZ wbixÿv gvb`Ûmg~n wb‡gœv³ wZbwU fv‡M  9:|
(1) mvaviY gvb`Ûmg~n (general standards)
(2) Kvh©‡ÿ‡Îi gvb`Ûmg~n (standards of field work)
(3) wbixÿv cÖwZ‡e`b ˆZix msµvšÍ gvb`Ûmgyn (standards of reporting)
(1) mvaviY gvb`Ûmg~n (general standards)t wbixÿvi †ÿ‡Î AbymiYxq mvaviY gvb`Ûmg~n wb¤œiƒct
(K) wbixÿv msµvšÍ Kv‡R wbixÿ‡Ki Aek¨B cÖwkÿY Ges `ÿZv _vK‡Z n‡e|
(L) wbixÿK‡K me©`v ¯^vaxb I wbi‡cÿ gvbwmKZvi AwaKvix n‡Z n‡e|
(M) wbixÿK‡K Aek¨B h_vh_ †ckv`vixZ¡g~jK ¯^vaxbZv eRvq †i‡L wbixÿv Kvh© m¤úv`b I wbixÿv
cÖwZ‡e`b ˆZix Ki‡Z n‡e|
(2) Kvh©‡ÿ‡Îi gvb`Ûmg~n (standards of field work)t cÖwZôv‡bi †h wel‡qi Dci wbixÿK wbixÿv Kvh©
m¤úv`b K‡ib, †m welq‡K wbixÿ‡Ki Kvh©‡ÿÎ e‡j| Kvh©‡ÿ‡Î wbixÿK‡K wb‡¤œv³ gvb`Ûmg~n AbymiY
Ki‡Z nq|
(K) wbixÿK‡K Aek¨B wbixÿv Kvh© m¤úv`‡bi Rb¨ cÖ‡qvRbxq cwiKíbv cÖYqb Ki‡Z n‡e Ges
Aax¯Íb‡`i‡K h_vh_fv‡e Zv`viwK Ki‡Z n‡e|
(L) †h cÖwZôv‡b wbixÿv Kvh© m¤úv`b Ki‡eb, †m cÖwZôvb m¤ú‡K© chv©ß cwigvb avibv jvf Ki‡Z
n‡e| †hgbt cªwZôv‡bi mvwe©K cwi‡ek cwiw¯’wZ, Af¨šÍixY wbqš¿Y e¨e¯v’, BZ¨vw`| Avw_©K

BDwbU Pvi c„ôv 88

evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

weeiYxmg~‡n eo ai‡bi †Kvb fzj-ÎæwU Av‡Q wKbv Ges wbixÿvi aib, mgq Ges wbixÿvi MfxiZv ev
cwiwa KZUzKz n‡e, G wel‡q wbixÿK‡K wm×všÍ wb‡Z n‡j cªwZôvb m¤ú‡K© mg¨K avibv _vKv
AZ¨vekK|
(M) wbixÿv cÖwZ‡e`b ˆZix Ges Avw_©K weeiYxmg~‡ni Dci gZvgZ cÖ`v‡bi j‡ÿ¨ wbixÿK‡K chv©ß
cwigvb h_vh_ cÖgvYvw` (sufficient appropriate evidences) msMÖn Ki‡Z n‡e|
(3) wbixÿv cÖwZ‡e`b ˆZix msµvšÍ gvb`Ûmgyn (standards of reporting)t wbixÿK hLb wbixÿv cÖwZ‡e`b
ˆZix Ki‡eb, ZLb Zuv‡K wb‡¤§v³ gvb`Ûmgyn AbymiY Ki‡Z nqt
(K) †Kv¤úvbxi Avw_©K weeiYxmg~n (financial statements) я  wnmveweÁv‡bi bxwZgvjvmgyn
(GAAP) Abymv‡i ˆZix Kiv n‡q‡Q wKbv, Zv wbixÿv cÖwZ‡e`‡b my¯úófv‡e D‡jøL Ki‡Z n‡e|
(L) cÖwZôvb hw` Avw_©K weeiYxmg~n ˆZixi †ÿ‡Î wnmveweÁv‡bi mvgÄm¨Zv bxwZ (consistency
principle) Abymib bv K‡i _v‡K, Zv wbixÿK‡K Aek¨B wbixÿv cÖwZ‡e`‡b D‡jøL Ki‡Z n‡e|
(M) Avw_©K weeiYxmg~‡n hw` chv©ß cwigv‡b Z‡_¨i cÖKvk ev Z_¨eûj mshyw³ Ges cÖKvkbv (notes and
disclosures) bv _v‡K, Zv wbixÿK‡K Aek¨B wbixÿv cÖwZ‡e`‡b D‡jøL Ki‡Z n‡e|
(N) wbixÿK hLb Avw_©K weeiYxmg~‡ni Dci gZvgZ cÖ`vb Ki‡eb, ZLb Zv‡K cÖwZôv‡bi mgMÖ Avw_©K
weeiYxi Dci gZvgZ cÖ`vb Ki‡Z n‡e, A_ev hw` mvgMÖxK Avw_©K weeiYxi Dci gZvgZ cÖ`vb Kiv
m¤¢e bv nq, Z‡e wZwb ÒgZvgZ cÖ`vb Kiv m¤¢e bqÓ e‡j D‡jøL Ki‡eb| G †ÿ‡Î †Kb gZvgZ
cÖ`vb Kiv m¤¢e bq, Zv wbixÿv cÖwZ‡e`‡b D‡jøL Ki‡eb| †h †ÿ‡Î Avw_©K weeiYxmg~‡ni mv‡_
wbixÿ‡Ki bvg hy³ _v‡K, †m †ÿ‡Î wbixÿvi cÖK…wZ ev ‰ewkó¨ †Kgb wQj Ges wbixÿK Kx cwigvb
wbixÿv msµvšÍ `vwqZ¡ cvjb K‡i‡Qb, Zv wbixÿv cÖwZ‡e`‡b D‡jøL _vK‡Z n‡e|
wbixÿ‡Ki †gŠwjK bxwZgvjv
Fundamental Principles of Auditors
GKRb wbixÿK‡K wb‡¤§v³ cvuPwU †gŠwjK bxwZgvjv AbymiY Ki‡Z nq ev GKRb wbixÿK‡K wb‡¤§v³ cvuPwU
†ckvMZ ˆbwZKZvi AwaKvix n‡Z nq|
(1) mZZv (integrity)t GKRb wbixÿK‡K me©`v mr I wbwf©K n‡Z n‡e|
(2) e¯‘wbôZv (objectivity)t GKRb wbixÿK Aek¨B e¯‘wbô I wbi‡cÿ n‡eb| A_vr wZwb Kg©‡ÿ‡Î
cÿcvwZZ¡, wbR¯^v_© Ges A‰ea cÖfve n‡Z wb‡R‡K `y‡i ivL‡eb|
(3) †ckvMZ †hvM¨Zv Ges h_vh_ mZK©Zv/hZœkxj (professional competence and due care)t GKRb
wbixÿK me©`v wbixÿv msµvšÍ mKj cÖKvi AvBb, wbqg-bxwZ Ges wnmveweÁv‡bi me©‡kl gvb`Ûmgyn (latest
accounting standards)-Gi Dci chv©ß Ges h_vh_ avibv ivL‡eb| wZwb Zvi Kv‡R cy‡ivcywi g‡bvwb‡ek
Ki‡eb Ges Kvh© m¤úv`b Kv‡j h_vh_ mZK©Zv Aej¤^b Ki‡eb ev Kv‡Ri c«wZ h_vh_ hZœkxj n‡eb|
4) †MvcbxqZv (confidentiality)t GKRb wbixÿK Aek¨B g‡°j †Kv¤úvbx (client company)-Gi (A_©vr †h
†Kv¤úvbxi Avw_©K weeiYxmg~n wbixÿv Kiv n‡”Q) mKj Z_¨-DcvË †Mvcb ivL‡eb| Z‡e wb‡¤§v³ `yB †ÿ‡Î
wZwb g‡°j †Kv¤úvbxi Z_¨ cÖKvk Ki‡Z cvi‡ebt
(K) hw` Av`vjZ KZ…©K Z_¨ cÖKvk Ki‡Z wb‡`©kbv A_ev AbygwZ †`qv nq|
(L) †ckvMZ Kvi‡Y hw` wZwb Z_¨ cÖKvk Kiv cÖ‡qvRb g‡b K‡ib|
(5) †cvkvMZ AvPiY (professional behavior)t Kg©‡ÿ‡Î GKRb wbixÿK‡K Aek¨B †ckvMZ AvPiY ' †g‡b
Pj‡Z n‡e Ges Zv‡K Ggb †Kvb Kv‡R wjß nIqv hv‡e bv, hv Zvi †ckvi mybvg bó K‡i|

BDwbU Pvi c„ôv 89

evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

mvims‡ÿc:
wbixÿK †h mg¯Í wbqgvejx ev gvb`Ûmg~n Abymib K‡i wbixÿv Kvh© cwiPvjbv K‡ib, Zv‡KB me©Rbxbfv‡e
M…nxZ wbixÿv gvb`Û e‡j| GB gvb`Ûmg~n wbixÿ‡Ki Kvh©vejx mwVKfv‡e m¤úv`‡bi †ÿ‡Î wb‡`©kbv c«`vb K‡i
Ges wbixÿv cÖwZ‡e`b-Gi mwVKZv, mvgÄm¨Zv I h_v_©Zv wbwðZ K‡i|
me©Rbxbfv‡e M…nxZ wbixÿv gvb`Ûmg~n wZbwU fv‡M wef³| h_vt (1) mvaviY gvb`Ûmg~n (general
standards); (2) Kvh©‡ÿ‡Îi gvb`Ûmg~n (standards of field work); (3) wbixÿv cÖwZ‡e`b ˆZix msµvšÍ
gvb`Ûmgyn (standards of reporting) |
GKRb wbixÿK‡K cvuPwU †gŠwjK bxwZgvjv AbymiY Ki‡Z nq| h_vt (1) Zv‡K me©`v mr I wbwf©K n‡Z n‡e;
(2) Zv‡K Aek¨B e¯‘wbô I wbi‡cÿ n‡Z n‡e; (3) Zv‡K Aek¨B wbixÿv msµvšÍ mKj cÖKvi AvBb, wbqg-
bxwZ Ges wnmveweÁv‡bi me©‡kl gvb`Ûmgyn‡i Dci chv©ß Ges h_vh_ avibv ivL‡Z n‡e; (4) Zv‡K Aek¨B
g‡°j †Kv¤úvbxi mKj Z_¨-DcvË †Mvcb ivL‡Z n‡e; Ges (5) Zv‡K Aek¨B †cvkvMZ AvPiYwewa †g‡b Pj‡Z
n‡e|

BDwbU Pvi c„ôv 90

evsjv‡`k Dš§y³ wek^we`¨vjq
wnmveweÁvb, wbixÿv Ges AbymÜvb
cvV-4.5
Accounting, Auditing and Investigation
D‡Ïk¨
G cvV †k‡l Avcwb-
• wnmveweÁvb Ges wbixÿ‡Yi g‡a¨ we`¨gvb cv_©K¨mg~n eY©bv Ki‡Z cvi‡eb|
• wbixÿY I AbymÜv‡bi g‡a¨ cv_©K¨mg~n eY©bv Ki‡Z cvi‡eb|
wnmveweÁvb Ges wbixÿ‡Yi cv_©K¨mg~n
Differences between accounting and auditing
wnmveweÁvb Ges wbixÿY `ywU wfbœ welq| G `y‡qi g‡a¨ e¨vcK cv_©K¨ we`¨gvb| wb‡gœ wnmveweÁvb Ges wbixÿ‡Yi
g‡a¨ we`¨gvb cv_©K¨mg~n eY©bv Kiv n‡jv|
cv_©‡K¨i welqmg~n    <
1) msÁv A‡_©i gvcKvwV‡Z cwigvc‡hvM¨
e¨emvwqK †jb†`bmg~‡ni msMÖn,
msiÿY, mymse× wjwce×KiY, Avw_©K
cÖwZ‡e`b c«¯ÍyZKiY I we‡kølY Ges
wek` e¨vL¨vKiY‡K wnmveweÁvb e‡j|
2) D‡Ïk¨ wnmveweÁv‡bi g~j D‡Ïk¨ n‡”Q
†jb‡`bmg~n wPwýZ Kiv, wjwce× Kiv
Ges †jb‡`bmg~‡ni P~ovšÍ djvdj
mswkøó e¨enviKvix‡`i‡K AewnZ Kiv|
3) mgqKvj †jb‡`b m¤úbœ nIqvi mv‡_ mv‡_
wnmveweÁv‡bi Kvh©µg ïiæ nq| mviv
eQie¨vwc wnmveweÁv‡bi KvR Pjgvb
_v‡K|
4) AvIZv wnmveweÁvb PjwZ eQ‡ii Avw_©K
weeiYxmg~n ‰Zwi K‡i _v‡K|
5) gvb`Ð wnmveweÁv‡bi Kvh©µg cwiPvwjZ nq
me©Rbxbfv‡e M…nxZ wnmveweÁv‡bi
gvb`Ð Abymv‡i|
6) wb‡qvM I †Kv¤úvwb e¨e¯’vcbv wnmveiÿK wb‡qvM
cÖwZ‡e`b cÖ`vb w`‡q _v‡Kb Ges wnmveiÿK Avw_©K
c«wZ‡e`bmg~n (financial reports/
statements) †Kv¤úvwb g¨v‡bR‡g›Ui
BDwbU Pvi
weweG †cÖvMÖvg
wbixÿY
‡Kv¤úvwbi Avw_©K weeiYxmg~n (financial
statements) wnmveweÁv‡bi gvb`Û
Abyhvqx ‰Zwi Kiv n‡q‡Q wKbv, D³
weeiYxmg~‡n cªKvwkZ mKj -DcvË
mwVK wKbv Ges fyj n‡Z gy³ wKbv, G
wel‡q GKRb ¯^vaxb wbixÿ‡Ki wbi‡cÿ ev
¯^vaxb gZvgZ cª`vb Kiv‡KB wbixÿv e‡j|
wbixÿvi D‡Ïk¨ n‡”Q c«wZôv‡bi Avw_©K
weeiYxmg~‡ni mwVKZv Ges wbi‡cÿZv
hvPvB Kiv Ges Avw_©K weeiYxmg~n h_vh_
wnmveweÁv‡bi bxwZgvjv Abyhvqx ‰Zwi Kiv
n‡q‡Q wKbv G wel‡q wbixÿK KZ©…K gZvgZ
c«`vb Kiv|
wbixÿvi KvR ïiæ nq wnmveweÁv‡bi KvR
†kl nIqvi c‡i| Avw_©K ermi †kl nIqvi
ci eQ‡i GKevi wbixÿv n‡q _v‡K|
wbixÿv weMZ eQ‡ii Avw_©K weeiYxmg~‡ni
mZ¨Zv I wbi‡cÿZv hvPvB K‡i _v‡K|
wbixÿv Kvh©µg cwiPvwjZ nq me©Rbxbfv‡e
M…nxZ wbixÿv gvb`Ð Abymv‡i|
wbixÿK †kqvi‡nvìvi KZ…K
© wb‡qvM cÖvß nb,
Ges wZwb Zv‡`i wbKU wbixÿv cÖwZ‡e`b
`vwLj K‡ib|
c„ôv 91
evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

wbKU n¯ÍvšÍi K‡ib|

7) †hvM¨Zv wnmveweÁv‡b Ávb m¤úbœ e¨w³ †ckv`vi mb` cÖvß wnmveiÿK (qualified
wnmveiÿY Kv‡R wb‡qvwRZ n‡Z cv‡ib| chartered accountant) e¨wZZ Ab¨ †KD
Zvu‡K †ckv`vi mb` cÖvß wnmveiÿK wbixÿv Kvh© cwiPvjbv Ki‡Z cv‡ib bv|
(qualified chartered accountant)
nIqv c«‡qvRb †bB |

wbixÿY Ges AbymÜv‡bi cv_©K¨mg~n

Differences between auditing and investigation
wbixÿY Ges AbymÜvb GKB g‡b n‡Z cv‡i| KviY, `ywU wel‡qi g‡a¨ wKQy mv`…k¨ jÿ¨ Kiv hvq| †hgbt wbixÿY
Ges AbymÜvb DfqB GKwU cÖwZôv‡bi †Kvb welqe¯‘i mZ¨Zv hvPvB c~eK
welqe¯‘i Dci wbixÿY Ges AbymÜvb n‡Z cv‡i| Z‡e, `ywU wel‡qi g‡a¨ e¨vcK cv_©K¨ we`¨gvb| wb‡¤œ wbixÿY I
AbymÜv‡bi g‡a¨ cv_©K¨mg~n D‡jøL Kiv n‡jv|
cv_©‡K¨i wbixÿY
welqmg~n
1) msÁv †Kv¤úvwbi Avw_©K weeiYxmg~n (financial
statements) wnmveweÁv‡bi gvb`Û Abyhvqx
ˆZwi Kiv n‡q‡Q wKbv, D³ weeiYxmg~‡n
cªKvwkZ mKj -DcvË mwVK wKbv Ges
fyj n‡Z gy³ wKbv, G wel‡q GKRb ¯^vaxb
wbixÿ‡Ki wbi‡cÿ ev ¯^vaxb gZvgZ cª`vb
Kiv‡KB wbixÿv e‡j|
2) D‡Ïk¨ wbixÿvi D‡Ïk¨ n‡”Q c«wZôv‡bi Avw_©K
weeiYxmg~‡ni mwVKZv Ges wbi‡cÿZv hvPvB
Kiv Ges Avw_©K weeiYxmg~n h_vh_
wnmveweÁv‡bi bxwZgvjv Abyhvqx ‰Zwi Kiv
n‡q‡Q wKbv G wel‡q wbixÿK KZ©…K gZvgZ
c«`vb Kiv|
3) eva¨evaKZv †hŠ_ g~jabx †Kv¤úvbxi Rb¨ wbixÿv
eva¨ZvgyjK|
4) mgqKvj Avw_©K ermi †kl nIqvi ci eQ‡i GKevi
wbixÿY n‡q _v‡K|
5) †hvM¨Zv †ckv`vi mb` cÖvß wnmveiÿK (qualified
chartered accountant) e¨wZZ Ab¨ †KD
wbixÿv Kvh© cwiPvjbv Ki‡Z cv‡i bv|
6) AvIZv/ †Kv¤úvbxi Avw_©K weeiYxmg~‡ni Dci
MfxiZv wbixÿK mvgMÖxK gZvgZ cÖ`vb K‡ib weavq
Gi AvIZv ev MfxiZv ZzjbvgyjKfv‡e
msKxY©|
© gZvgZ cÖ`vb K‡i| ZvQvov, GKB
AbymÜvb
wbw`©ó †Kvb wnmv‡ei mZ¨Zv (†hgbt
wnmv‡ei RyqvPywi wKsev m¤ú` AvZ¥mvr)
D`&NvU‡bi Rb¨ cwiPvwjZ Z`šÍ‡K
wnmv‡ei AbymÜvb e‡j|
†Kv¤úvbxi mKj Avw_©K weeiYxi Dci
AbymÜvb bv n‡q †Kvb GKwU wbw`©ó NUbv
ev wel‡qi Dci AbymÜvb n‡q _v‡K| D³
wbw`©ó NUbvwU †Kb, wKfv‡e, Kvi mvnv‡h¨
NUj Ges Kviv RwoZ Zvi wek` D‡jøL
_v‡K AbymÜvb c«wZ‡e`‡b|
we‡kl cÖ‡qvR‡b AbymÜvb n‡Z cv‡i, Z‡e
Zv eva¨ZvgyjK bq|
†h †Kvb cÖ‡qvR‡b mviv eQi e¨vwc
GKvwaK evi AbymÜvb n‡Z cv‡i|
†h †Kvb †hvM¨ †jvKB AbymÜvb Ki‡Z
cv‡ib, GgbwK †ckv`vi mb` cÖvß
wnmveiÿKI|
AbymÜvb †h‡nZz mvgMÖxK wel‡qi Dci bv
n‡q wbw`©ó wel‡qi Dci n‡q _v‡K, †m‡nZz
Zv D³ wel‡q Mfxifv‡e AbymÜvb c~eK ©
gZvgZ cª`vb K‡i|

BDwbU Pvi c„ôv 92

evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

7) wb‡qvM I wbixÿK †kqvi‡nvìvi KZ…K

© wb‡qvM cÖvß nb, AbymÜvbKvix e¨vw³ †Kv¤úvbx g¨v‡bR‡g›U
cÖwZ‡e`b Ges wZwb Zv‡`i wbKU wbixÿv cÖwZ‡e`b KZ…K © wb‡qvM cÖvß nb Ges wZwb Zv‡`i
cÖ`vb `vwLj K‡ib| wbKU AbymÜvb cÖwZ‡e`b `vwLj K‡ib|

mvims‡ÿc:
A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ e¨emvwqK †jb†`bmg~‡ni msMÖn, msiÿY, mymse× wjwce×KiY, Avw_©K
cÖwZ‡e`b c«¯ÍyZKiY I we‡kølY Ges wek` e¨vL¨vKiY‡K wnmveweÁvb e‡j| cÿvšÍ‡i, †Kv¤úvwbi Avw_©K
weeiYxmg~n (financial statements) wnmveweÁv‡bi gvb`Û Abyhvqx ‰Zwi Kiv n‡q‡Q wKbv, D³ weeiYxmg~‡n
cªKvwkZ mKj -DcvË mwVK wKbv Ges fyj n‡Z gy³ wKbv, G wel‡q GKRb ¯^vaxb wbixÿ‡Ki wbi‡cÿ ev
¯^vaxb gZvgZ cª`vb Kiv‡KB wbixÿv e‡j| Ab¨w`‡K, wbw`©ó †Kvb wnmv‡ei mZ¨Zv (‡hgbt wnmv‡ei RyqvPywi
wKsev m¤ú` AvZ¥mvr) D`&NvU‡bi Rb¨ cwiPvwjZ Z`šÍ‡K wnmv‡ei AbymÜvb e‡j|

BDwbU Pvi c„ôv 93

evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

wbixÿvi cªKvi‡f`
cvV-4.6
Types of Audit

D‡Ïk¨

G cvV †k‡l Avcwb-

• wbixÿvi cªKvi‡f` m¤ú‡K© Rvb‡Z cvi‡eb|
• ewnt¯’ wbixÿv Ges Af¨šÍixY wbixÿvi g‡a¨ cv_©K¨mg~n eY©bv Ki‡Z cvi‡eb|
Kvh©Ki‡Yi `…wó‡KvY †_‡K wbixÿvi cªKvi‡f`
Types of audit based on functions
Kvh©Ki‡Yi `…wó‡KvY †_‡K (based on functions) wbixÿv `yB ai‡bi| h_vt
(2) ewnt¯’ ev wewae× wbixÿv (external/statutory audit) Ges
(3) Af¨šÍixY ev Awewae× wbixÿv (internal/non-statutory audit)|
(2) ewnt¯’ ev wewae× wbixÿv (external/statutory audit)t †Kv¤úvwb g¨v‡bR‡g‡›Ui `vwqZ¡ n‡jv †Kv¤úvwbi
Avw_©K weeiYxmg~n ‰Zwi Kiv| Avw_©K weeiYxmg~‡ni mwVKZv I wbi‡cÿZv hvPvB Kivi Rb¨ †kqvi‡nvìviMY
evwl©K mvaviY mfvq (annual general meeting) GKwU wbixÿv c«wZôvb‡K (audit firm) †Kv¤úvwbi Avw_©K
weeiYxmg~n wbixÿv Kivi Rb¨ wb‡qvM †`b| D³ wbixÿv c«wZôv‡bi wbixÿKMY n‡”Qb †ckv`vi wnmveiÿK
(qualified accountants)| Zvuiv GKwU †Kv¤úvwbi wbixÿv Kg© cwiPvjbvi Rb¨ wb‡qvM †c‡q _v‡Kb; Z‡e
Zvuiv †m †Kv¤úvwbi †Kvb Kg©KZ©v bb| A_©vr †ckv`vi wnmveiÿKMY n‡”Qb ewnt¯’ †ckv`vi wbixÿK| hLb
ewnt¯’ †ckv`vi wbixÿKMY KZ…©K †Kv¤úvwbi Avw_©K weeiYxmg~‡ni mwVKZv I wbi‡cÿZv (true and fair)
hvPvB Kiv nq, Zv‡KB ewnt¯’ wbixÿv e‡j| GB wbixÿv cª‡Z¨K †Kv¤úvwbi Rb¨ AvB‡bi `…wó‡Z eva¨Zvg~jK,
ZvB Zv‡K wewae× wbixÿvI (statutory audit) e‡j|
(3) Af¨šÍixY ev Awewae× wbixÿv (internal/non-statutory audit)t †Kv¤úvwbi Af¨šÍixY wewfbœ wm‡÷g
(systems) h_vh_fv‡e KvR K‡i‡Q wKbv, †m wel‡q cixÿv-wbixÿv Kivi Rb¨ hLb †Kv¤úvwb g¨v‡bR‡g›U
(‡kqvi‡nvìviMY bq) GK`j wbixÿK‡K wb‡qvM †`b, Zv‡`i‡K Af¨šÍixY wbixÿK e‡j| A_©vr hLb Af¨šÍixY
wbixÿK (internal auditor) KZ©…K †Kv¤úvwbi Af¨šÍixY wewfbœ wm‡÷g (systems) h_vh_fv‡e KvR K‡i‡Q wKbv,
Zv cixÿv-wbixÿv Kiv‡bv nq, ZLb Zv‡K Af¨šÍixY wbixÿv e‡j| Af¨šÍixY wbixÿKMY †Kv¤úvwbi Kg©KZ©v
wn‡m‡e cwiMwYZ nq Ges Zviv †Kv¤úvwbi g¨v‡bR‡g›Ui wbKU Zv‡`i Kv‡Ri Rb¨ `vqe× _v‡Kb| GB ai‡bi
wbixÿv †Kv¤úvbxi Rb¨ eva¨Zvg~jK bq weavq Zv‡K Awewae× wbixÿv e‡j|
ewnt¯’ Ges Af¨šÍixY wbixÿvi g‡a¨ cv_©K¨mg~n
Differences between external audit and internal audit
ewnt¯’ wbixÿv Ges Af¨šÍixY wbixÿvi g‡a¨ cv_©K¨mg~n wb‡gœ D‡jøL Kiv n‡jv|
cv_©‡K¨i welqmg~n ewnt¯’ wbixÿv Af¨šÍixY wbixÿv
1) msÁv hLb ewnt¯’ †ckv`vi wbixÿKMY KZ…K © hLb Af¨šÍixY wbixÿK (internal
†Kv¤úvwbi Avw_©K weeiYxmg~‡ni mwVKZv auditor) KZ©…K †Kv¤úvwbi Af¨šÍixY
I wbi‡cÿZv (true and fair) hvPvB Kiv wewfbœ wm‡÷g (systems) h_vh_fv‡e
nq, Zv‡KB ewnt¯’ wbixÿv e‡j| KvR K‡i‡Q wKbv, Zv cixÿv-wbixÿv
Kiv‡bv nq, Zv‡K Af¨šÍixY wbixÿv

BDwbU Pvi c„ôv 94

evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

e‡j|
2) wb‡qvM †kqvi‡nvìviMY ewnt¯’ wbixÿK‡K wb‡qvM †Kv¤úvwbi g¨v‡bR‡g›U Af¨šÍixY
†`b | wbixÿK‡K wb‡qvM †`b|
3) Revew`wnZv I ewnt¯’ wbixÿK †kqvi‡nvìvi‡`i wbKU Af¨šÍixY wbixÿK †Kv¤úvwbi
cÖwZ‡e`b `vwLj Revew`wn K‡ib Ges wbixÿv cªwZ‡e`b g¨v‡bR‡g›U-Gi wbKU Revew`wn K‡ib
`vwLj K‡ib| Ges Zv‡`i wbKU cªwZ‡e`b `vwLj
K‡ib|
4) wbixÿvi welqe¯Íy ewnt¯’ wbixÿvi welqe¯Íy n‡”Q †Kv¤úvwbi Af¨šÍixY wbixÿvi cªavb welqe¯Íy n‡”Q
Avw_©K weeiYxmg~n| †Kv¤úvwbi SyuwK e¨e¯’vcbv wm‡÷g, hv
Zviv (risk management systems)
cixÿv-wbixÿv K‡i _v‡K| GQvov,
g¨v‡bR‡g›U KZ©„K Ab¨ †h †Kv‡bv welq
Zviv cixÿv-wbixÿv K‡i _v‡Kb|
5) AvBbMZ cÖ‡Z¨K †Kv¤úvwbi Rb¨ ewnt¯’ wbixÿv cÖ‡Z¨K †Kv¤úvwbi Rb¨ Af¨šÍixY
eva¨evaKZv eva¨Zvg~jK| wbixÿv eva¨Zvg~jK bq|
6) wbi‡cÿZv ewnt¯’ wbixÿKMY Aek¨B wbi‡cÿ I Af¨šÍixY wbixÿKM‡Yi c‡ÿ wbi‡cÿ
¯^vaxbfv‡e wbixÿv Kg© cwiPvjbv K‡i I ¯^vaxbfv‡e KvR Kiv mKj †ÿ‡Î
_v‡Kb| KviY, Zviv †Kv¤úvwbi Aaxb¯’ m¤¢e bq| KviY, Zviv †Kv¤úvwbi
†Kvb Kg©KZ©v bb| Aaxb¯’ Kg©KZ©v|

Ab¨vb¨ ai‡bi wbixÿv

Other types of audit
ewnt¯’ Ges Af¨šÍixY wbixÿv QvovI Av‡iv K‡qK ai‡bi wbixÿv Av‡Q, hv we‡kl †ÿ‡Î wbixÿv Kvh©µg cwiPvjbv
K‡i _v‡K|
(1) Av`vjZNwUZ wbixÿv (forensic audit)t †Kvb cÖwZôvb ev e¨w³i Avw_©K †jb‡`bmg~‡ni e¨vcv‡i Av`vjZ
?  AvBbMZ wm×všÍ MÖn‡Yi j‡ÿ¨ hLb D³ †jb‡`bmg~‡ni cixÿv-wbixÿv Kiv nq, Zv‡K Av`vjZNwUZ
wbixÿv e‡j| GwU GKwU we‡kl ai‡bi wbixÿv, hv we‡kl cÖ‡qvR‡b Kiv n‡q _v‡K| †hgbt Avw_©K wel‡q
wewfbœ c‡ÿi g‡a¨ gZwe‡iva _vK‡j Av`vjZ KZ©…K wb‡`©wkZ n‡q GB ai‡bi wbixÿv cwiPvwjZ nq| G
†ÿ‡Î wbixÿK wbw`©ó Avw_©K wel‡q AbymÜvb c~eK
© Av`vj‡Z mvÿ¨ c«gvY wnmv‡e wbixÿv c«wZ‡e`b Dc¯’vcb
K‡ib, hvi mvnv‡h¨ Av`vjZ wewfbœ c‡ÿi g‡a¨ Pjgvb gZwe‡iva gxgvsmv K‡ib| G ai‡bi wbixÿv whwb
cwiPvjbv K‡ib Zv‡K forensic accountant e‡j| GKRb forensic accountant †K wnmveweÁvb Ges
AbymÜvb (investigation) Dfq Kv‡RB cvi`k©x n‡Z nq|
mvaviYZ wb‡gœv³ †ÿ‡Î G ai‡bi wbixÿvi cÖ‡qvRb †`Lv w`‡Z cv‡it
K) A_© AvZ¥mvr, A_© cvPvi, Ki dvuwK Ges Kg©iZ Kg©Pvix-Kg©KZ©ve…›` I cÖwZôv‡bi @ †jb‡`b
(insider trading) msµvšÍ wel‡q wggvsmvi j‡ÿ¨ Av`vjZ hw` Av‡`k cÖ`vb K‡i _v‡K |
L) exgvi `vwe msµvšÍ wel‡q gZ‡f` †`Lv w`‡j Av`vj‡Zi wb‡`©‡k G ai‡bi wbixÿv n‡q _v‡K|
M) e¨emv‡qi Askx`vi‡`i gv‡S gybvdv e›Ub wb‡q gZwe‡iva †`Lv w`‡j Av`vj‡Zi wb‡`©‡k GB ai‡bi
wbixÿv n‡q _v‡K|

BDwbU Pvi c„ôv 95

evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

N) †ckv`vi wnmveiÿK (h_vt PvU©vW© GKvD‡›U›U A_ev ewnt¯’ wbixÿK) KZ…K

© Zv‡`i †ckvq †Kvb cÖKvi
Ae‡njvi Kvi‡Y hw` †Kvb e¨w³ ev cªwZôvb ÿwZMÖ¯’ n‡q _v‡K, Z‡e D³ ÿwZMÖ¯’ e¨w³ ev cªwZôv‡bi
ÿwZc~i‡Yi Av‡e`‡bi †cªwÿ‡Z Av`vj‡Zi wb‡`©‡k G ai‡bi wbixÿv n‡q _v‡K|
Av`vjZ G ai‡bi wbixÿv cªwZ‡e`b‡K (audit report) mswkøó wel‡qi Dci AwfÁZv m¤úbœ e¨w³ ev cªwZôv‡bi
gZvgZ (expert opinion) wn‡m‡e MY¨ K‡i|
(2) miKvix wbixÿv (government/public sector audit)t miKvix wewfbœ ai‡bi cÖwZôvb Av‡Q (‡hgbt
miKvix nvmcvZvj, ¯‹yj, K‡jR, wewfbœ gš¿bvjq, `ßimg~n) †hLv‡b cªPyi cwigvY †jb‡`b msNwUZ n‡q
_v‡K| ZvB †m mKj cªwZôv‡b wbixÿv eva¨Zvg~jK| A_©vr miKvix cªwZôvbmg~‡ni †jb‡`bi Dci cwiPvwjZ
wbixÿv‡K miKvix wbixÿv e‡j| GB ai‡bi wbixÿv mvaviYZ mswkøó †`‡ki AwWUi †Rbv‡ij (Auditor
General)-Gi Aax‡b n‡q _v‡K| evsjv‡`‡k Comptroller and Auditor General of Bangladesh -Gi
Aax‡b G RvZxq wbixÿv n‡q _v‡K|
miKvix wbixÿvi D‡Ïk¨ †emiKvwi †Kv¤úvwb‡Z cwiPvwjZ wewae× wbixÿv (statutory audit) †_‡K wKQyUv wfbœ|
mvaviYZ wb‡gœv³ D‡`‡k¨ miKvix wbixÿv cwiPvwjZ n‡q _v‡K|
K) miKvix cªwZôvbmg~‡ni Avq-e¨q msµvšÍ wel‡q Revew`wnZv wbwðZ Kiv Ges ¯^”QZv e…w× Kiv|
L) miKvix cªwZôvbmg~n KZ…©K mKj LiP Rbmvavi‡Yi Kj¨v‡Y e¨q n‡q‡Q wKbv, Zv wbwðZ Kiv|
M) mKj LiP h_vh_ wewa †gvZv‡eK n‡q‡Q wKbv Zv, wbwðZ nIqv|
N) miKvix cªwZôvbmg~‡ni e¨‡qi m‡e©v”P mydj (value for money) wbwðZ Kiv| G j‡ÿ¨ Li‡Pi `ÿZv
(efficiency), Kvh©KvwiZv ev djcªm~Zv (effectiveness) Ges wgZe¨wqZv (economy) hvPvB Kiv
nq| GB Rb¨ miKvix wbixÿv‡K A‡bK mgq value for money audit ejv nq|
(3) Ki wbixÿv (tax audit)t e¨w³ ev cªwZôvb Ki wiUvb© (tax return) `vwLj K‡i| Ki KZ©…cÿ (tax
authority) hw` g‡b K‡i †h, D³ `vwLjK…Z wiUvb© mwVK bq, †m †ÿ‡Î mwVK Ki wba©vi‡Yi j‡ÿ¨ D³ e¨w³
ev cªwZô‡bi Avq-e¨q hvPvB c~e©K mwVK K‡ii cwigvY wba©vi‡Yi Rb¨ wbixÿK wb‡qvM Ki‡Z cv‡ib| A_©vr
Ki`vZv e¨w³ ev cªwZôvb KZ©…K `vwLjK…Z Ki wiUv‡b©i e¨vcv‡i Ki KZ©…cÿ mš‘ó bv n‡j wbixÿK wb‡qv‡Mi
gva¨‡g mwVK K‡ii cwigvY wba©viY Kiv‡K Ki wbixÿv e‡j|
(4) Drcv`b e¨q wbixÿv (cost audit)t Drcv`b e¨q wbixÿv ïaygvÎ Drcv`bKvix cªwZôv‡bi Rb¨ cª‡hvR¨|
Drcv`bKvix cªwZôvbmg~n Zv‡`i Drcv`b LiP msµvšÍ wewfbœ wnmve, wnmv‡ei cªwZ‡e`b Ges cY¨ ev †mevi
GKK e¨q (unit cost) wba©vi‡Yi Rb¨ mwVK c×wZ AbymiY Ki‡Q wKbv, Zv hvPvB c~eK © gZvgZ cª`vb Kivi
Rb¨ †h wbixÿv Kiv nq, Zv‡K Drcv`b e¨q wbixÿv e‡j| Drcv`b e¨q wbixÿvi D‡Ïk¨mg~n wbgœiƒct
K) Drcv`b msµvšÍ mKj e¨q mwVK fv‡e msiÿY I cªKvk Kiv n‡q‡Q wKbv, Zv hvPvB Kiv|
L) cY¨ ev †mevi GKK cÖwZ e¨q (unit cost) wba©vi‡Y h_vh_ c×wZ e¨envi Kiv n‡q‡Q wKbv, Zv hvPvB
Kiv|
M) Drcv`b e¨q msµvšÍ †h †Kvb ai‡bi RvwjqvwZ I fyj D`&NvUb Ges cªwZ‡iva Kiv|
(5) avivevwnK wbixÿv (continuous audit)t mviv eQi e¨vcx hLb GKwU wbw`©ó mgq cici (†hgbt mßvn, gvm,
wKsev wZb gvm) wbqwgZfv‡e wbixÿv Kvh© cwiPvjbv Kiv nq, Zv‡K avivevwnK wbixÿv e‡j| A_©vr GB
e¨e¯’vq wbixÿK mviv eQi e¨vcx wbw`©ó mgq AšÍi AšÍi c«wZôv‡bi c«wZwU †jb‡`b cy•Lvbyc•y Liƒ‡c cixÿv
K‡i _v‡K| wnmve ermi †k‡l wbixÿK ïay gvÎ Avq-e¨q wnmve Ges DØZ©cÎ wbixÿv K‡i _v‡K| †QvU

BDwbU Pvi c„ôv 96

evsjv‡`k Dš§y³ wek^we`¨vjq weweG †cÖvMÖvg

AvKv‡ii c«wZôv‡bi †ÿ‡Î avivevwnK wbixÿv cwiPvjbv Kiv nq bv| Z‡e, gvSvwi Ges eo c«wZôv‡bi †ÿ‡Î
GB wbixÿv cwiPvjbv Kiv n‡q _v‡K| wb‡gœv³ †ÿ‡Î avivevwnK wbixÿv cwiPvwjZ n‡q _v‡Kt
(K) †h †ÿ‡Î †jb‡`‡bi msL¨v A‡bK †ekx n‡q _v‡K|
(L) †h †ÿ‡Î wnmv‡ei weeiYxmg~n c«‡Z¨K gvm ev c«wZ wZb gvm AšÍi e¨e¯’vcbvi wbKU Dc¯’vcb Kiv
c«‡qvRb|
(M) †h †ÿ‡Î wnmve ermi †kl nIqvi mv‡_ mv‡_ Avw_©K weeiYxmg~n ˆZix Kiv Ges Dc¯’vcb Kiv
cÖ‡qvRb, †hgbt e¨vsK|
(N) †h †ÿ‡Î Af¨šÍixY wbqš¿Y e¨e¯’v Kvh©Kix I kw³kvjx bq|
(6) AšÍe©Z©x wbixÿv (interim audit)t wnmve ermi †kl nevi c~‡e© ga¨eZ©x †Kvb mg‡q hLb wbixÿv cwiPvwjZ
nq, Zv‡K AšÍe©Zx© wbixÿv e‡j| A_©vr `yB evwl©K wbixÿvi ga¨eZ©x †Kvb GKwU mg‡q AšÍeZ © x© †Kvb D‡Ï‡k¨
cwiPvwjZ wbixÿv‡K AšÍe©Zx© wbixÿv e‡j| mvaviYZ wb‡gœv³ Kvi‡Y AšÍeZ © x© wbixÿvi c«‡qvRb n‡Z cv‡it
K) wnmve erm‡ii AšÍe©Zx© †Kvb mgq hLb Askx`vwi Kviev‡ii †Kvb Askx`v‡ii g…Z¨y N‡U A_ev †Kvb
Askx`vi Aemi M«nY K‡i|
L) hLb e¨emv‡qi gvwjKvbv n¯ÍvšÍi nq ev GKwU e¨emvq c«wZôvb Ab¨ GKwU e¨emvq c«wZôvb‡K µq
K‡i|
M) †hŠ_ g~jabx e¨emvq c«wZôvb hLb AšÍeZ © x jf¨vsk †NvlYv Kivi wm×všÍ M«nY K‡i|
N) we‡kl †Kv‡bv wel‡qi AbymÜv‡bi D‡Ï‡k¨ AšÍeZ © x© wbixÿvi c«‡qvRb n‡Z cv‡i|

mvims‡ÿc:
hLb ewnt¯’ †ckv`vi wbixÿKMY KZ…©K †Kv¤úvwbi Avw_©K weeiYxmg~‡ni mwVKZv I wbi‡cÿZv (true and fair)
hvPvB Kiv nq, Zv‡KB ewnt¯’ wbixÿv e‡j|
hLb Af¨šÍixY wbixÿK (internal auditor) KZ©…K †Kv¤úvwbi Af¨šÍixY wewfbœ wm‡÷g (systems) h_vh_fv‡e
KvR K‡i‡Q wKbv, Zv cixÿv-wbixÿv Kiv‡bv nq, Zv‡K Af¨šÍixY wbixÿv e‡j|
†Kvb cÖwZôvb ev e¨w³i Avw_©K †jb‡`bmg~‡ni e¨vcv‡i Av`vjZ ?  AvBbMZ wm×všÍ MÖn‡Yi j‡ÿ¨ hLb D³
†jb‡`bmg~‡ni cixÿv-wbixÿv Kiv nq, Zv‡K Av`vjZNwUZ wbixÿv e‡j|
miKvix cªwZôvbmg~n (†hgbt miKvix nvmcvZvj, ¯‹yj, K‡jR, wewfbœ gš¿bvjq, `ßimg~n)-Gi †jb‡`bi Dci
cwiPvwjZ wbixÿv‡K miKvix wbixÿv e‡j|
Ki`vZv e¨w³ ev cªwZôvb KZ©…K `vwLjK…Z Ki wiUv‡b©i e¨vcv‡i Ki KZ©…cÿ mš‘ó bv n‡j wbixÿK wb‡qv‡Mi
gva¨‡g mwVK K‡ii cwigvY wba©viY Kiv‡K Ki wbixÿv e‡j|
Drcv`bKvix cªwZôvbmg~n Zv‡`i Drcv`b LiP msµvšÍ wewfbœ wnmve, wnmv‡ei cªwZ‡e`b Ges cY¨ ev †mevi
GKK e¨q (unit cost) wba©vi‡Yi Rb¨ mwVK c×wZ AbymiY Ki‡Q wKbv, Zv hvPvB c~eK © gZvgZ cª`vb Kivi
Rb¨ †h wbixÿv Kiv nq, Zv‡K Drcv`b e¨q wbixÿv e‡j|
mviv eQie¨vcx hLb GKwU wbw`©ó mgq cici (†hgbt mßvn, gvm, wKsev wZb gvm) wbqwgZfv‡e wbixÿv Kvh©
cwiPvjbv Kiv nq, Zv‡K avivevwnK wbixÿv e‡j|
© x© †Kvb D‡Ï‡k¨ cwiPvwjZ wbixÿv‡K AšÍeZ
`yB evwl©K wbixÿvi ga¨eZ©x †Kvb GKwU mg‡q AšÍeZ © x© wbixÿv e‡j|

BDwbU Pvi c„ôv 97

evsjv‡`k Dš§y³ wek^we`¨vjq Ki e¨e¯’v I wbixÿv kv¯¿

BDwbU g~j¨vqb

1. wbixÿvi msÁv w`b| wbixÿvi D‡Ïk¨mg~n eY©bv Kiæb| (Define audit. State the objectives of audit.)
2. wbixÿvi AvIZv ev cwiwa Av‡jvPbv Kiæb| (Discuss the scope of audit.)
3. wbixÿK, †kqvi‡nvìvi Ges †Kv¤úvwb e¨e¯’vcbvi g‡a¨ m¤úK© e¨vL¨v Kiæb| (Explain the relationship
among auditor, shareholders and company management.)
4. wbixÿvq mwVK, wbi‡cÿ Ges ¸iæZ¡Zv aviYvmg~n e¨vL¨v Kiæb| (Explain the concepts of true, fair and
materiality in audit.)
5. wbixÿvq wbðqZv ej‡Z Kx †evSvq? wbðqZv Pyw³i Dcv`vbmg~n eY©bv Kiæb| (What is meant by
assurance in audit? State the elements of assurance.)
6. BwZevPK Ges †bwZevPK wbðqZv ej‡Z wK eySvq? e¨vL¨v Kiæb| (What is meant by positive
assurance and negative assurance. Explain.)
7. wbixÿ‡Ki c«‡qvRbxq †hvM¨Zv Ges ¸Yvejxmg~n eY©bv Kiæb| (State the essential qualifications and
qualities of an auditor.)
8. wbixÿ‡Ki AwaKvi Ges `vwqZ¡mg~n Av‡jvPbv Kiæb| (Discuss the rights and duties of an auditor.)
9. RvwjqvwZ D`&NvUb I cÖwZ‡iv‡a wbixÿ‡Ki `vwqZ¡mg~n Av‡jvPbv Kiæb| (Discuss the responsibilities of
an auditor in detection and prevention of fraud.)
10. GKRb wbixÿK cÖnixi f~wgKv cvjb Ki‡eb, wZwb †Mv‡q›`vi f~wgKvq AeZxY© n‡eb bv| Dw³wU e¨vL¨v Kiæb|
(An auditor is a watchdog not a blood hound. Explain the statement.)
11. wbixÿvq e¨eüZ me©Rbxbfv‡e M…nxZ wbixÿv gvb`Ûmg~n ms‡ÿ‡c eY©bv Kiæb| (Briefly state the
generally accepted auditing standards used in audit.)
12. GKRb wbixÿK‡K cvuPwU †gŠwjK bxwZgvjv AbymiY Ki‡Z nq| ms‡ÿ‡c bxwZgvjvmg~n eY©bv Kiæb| (An
auditor is to follow five fundamental principles. Briefly state those principles.)
13. wnmveweÁvb Ges wbixÿY-Gi g‡a¨ cv_©K¨mg~n eY©bv Kiæb| (State the differences between
accounting and auditing.)
14. wbixÿY Ges AbymÜvb-Gi g‡a¨ cv_©K¨mg~n eY©bv Kiæb| (State the differences between auditing
and investigation.)
15. ewnt¯’ wbixÿv Ges Af¨šÍixY wbixÿv ej‡Z wK eySvq? GB `yB c«Kvi wbixÿvi g‡a¨ cv_©K¨mg~n eY©bv Kiæb|
(What is meant by external audit and internal audit. State the differences between these
two types of audits.)
16. Av`vjZNwUZ wbixÿv ej‡Z wK eySvq? Av`vjZNwUZ wbixÿvi c«‡qvRbxqZv eY©bv Kiæb| (What is meant
by forensic audit? State the necessity of foerensic audit.)
17. miKvwi wbixÿv wK? miKvwi wbixÿvi c«‡qvRbxqZv eY©bv Kiæb| miKvwi wbixÿv‡K value for money audit
ejv nq †Kb? (What is government audit? State the necessity of government audit. Why is
the government audit called value for money audit?)
18. Drcv`b e¨q wbixÿv Ges Ki wbixÿvi msÁv w`b| (Define cost audit and tax audit.)
19. avivevwnK wbixÿv Ges AšÍe©Z©x wbixÿv ej‡Z wK †evSvq? GB `yB c«Kvi wbixÿvi c«‡qvRbxqZv eY©bv Kiæb?
(What is meant by continuous audit and interim audit. State the necessity of these two
types of audit?)

BDwbU Pvi c„ôv 98