What is the procedure of Appointment of Auditor in the case of resignation of previous(First) Auditor, When the Co. dose not held first AGM

Extract from CARO
(vii) in the case of listed companies and/or other companies having a paid-up capital and reserves exceeding Rs.50 lakhs as at the commencement of the financial year concerned, or having an average annual turnover exceeding five crore rupees for a period of three consecutive financial years immediately preceding the financial year concerned, whether the company has an internal audit
system commensurate with its size and nature of its business;

Does this statement mean that CARO is applicable to all listed companies and other companies have to fulfill the conditions given above

OR

All companies have to fulfill the conditions given above.

In case of Proprietor ship :

Proprietorship Org. has received a Cheque on the name of proprietor say Amit, not on the name of prop. Org. say (sai traders)
& that Cheque is deposited in his personal account.

Can we treat it as amount received by Org,
in books of proprietorship.

Regards

sir we have given wrong email id but it was similar to our mail id .So we haven't received the receipt what should i do now?
How to get the receipt

last year AGM date is 29 sep 2008 but this year accounts finalise on 20 sep 2009. so i ask, what is the date of this year AGM - IF before 30 sep 2009 then it avoid the provision of notice of 21 day before the AGM held.

Can anyone please provide me a audit questionaire for fixed assets.

Bonus was provided as on 31.03.2009 as per the Bonus Act i.e minimum bonus of 8.33%.

But subsequently the company compared bonus acc to its policy ( related to performance) and as per the minimum bonus as was provided. Bonus as per the co. policy was more and was accordingly paid.

Is this excess bonus paid to be treated as a prior period expense ????

IF A PARTNERSHIP FIRM BECOME PROPREITORSHIP CONCERN BY RETIRING THE PARTNERS ON 30/09.THEN HOW WE SHOULD CALCULATE DEPRECIATION?
WHETHER ON DAYS BASIS OR NO EFFECT WILL BE GIVEN IN THE BALANCE SHEET ON 30-09.
IS THIS RIGHT TO CALCULATE DEPRECIATION FOR HALF YEAR IN THE PROPREITORSHIP CONCERN ON 31-3 BECAUSE AT THE DATE OF PREPRATION OF BALANCE SHEET ALL THE ASSETS ARE IN THE HAND OF PROP. CONCERN & ASSETS ARE INTRODUCED ON 1/10.

Anybody have guidelines to conduct receivable audit of Limited company

can a person (CA) who is the wife of a shareholder of the company (another Chartered Accountant) be the statutory auditor of the same company?