Audit of gratuity fund

Practicing CA

Hello all,

I have got a work of auditing the Gratuity fund of a company. The company invests its gratuity fund in another investment company and does not have its own trust.  My question is whether such an audit can be done or not? if yes, how can i proceed with it?

Finance Professional

if you have allotted for audit of gratuity fund of a company then you can proceed for it .. only keep in mind regarding proper documentation of such audit which is related to such fund and also receive audit engagement letter from the company . if you get any adverse response then you can not accept it.


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