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Companies Act, 2013

Section - 143 - Powers and duties of auditors and auditing standards

Powers and duties of auditors and auditing standards.

143. (1) Every auditor of a company shall have a right of access at all times to the books of account and vouchers of the company, whether kept at the registered office of the company or at any other place and shall be entitled to require from the officers of the company such information and explanation as he may consider necessary for the performance of his duties as auditor and amongst other matters inquire into the following matters, namely:-

(a)-whether loans and advances made by the company on the basis of security have been properly secured and whether the terms on which they have been made are prejudicial to the interests of the company or its members;
(b)-whether transactions of the company which are represented merely by book entries are prejudicial to the interests of the company;
(c)-where the company not being an investment company or a banking company, whether so much of the assets of the company as consist of shares, debentures and other securities have been sold .... To read the full section download the app from Google Play store

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