AUDIT OF COMPANIES UNDER THE COMPANIES ACT 2013 :

The Companies Act, 2013 is focused on transparency and disclosure. In the new Act, attempt has been made to cover each aspect of corporate functioning under audit by prescribing various types of audits like internal audit and secretarial audit. The various types of audits prescribed under the Companies Act, 2013 are:

• Statutory Audit

• Internal Audit

• Secretarial Audit

• Cost Audit