Audit of Capital

While auditing share Capital following points must be kept in mind: 1) Is there any further allotment of shares? If it is, whether form - 2 is filed with ROC? 2) Whether there is any bonus shares allotment? SEBI guidelines are complied with or not? 3) Whether cash received or not on allotment of shares. 4) Treatment of Share Application Money received but not alloted shares? 5) Specific enquiry by auditor when there is shares further alloted to check whether cash received or not and if not the disclosed correctly. ( Sec. 227 (3) of the Companies Act,. Further points will be appreciated to update my knowledge. Thanks