Auditing is compulsory for____________?

Correct answer: C. Joint stock Companies

  • A. Small scale business
  • B. Partnership firms
  • C. Joint stock Companies
  • D. Proprietary Concerns

Explanation

Joint stock companies are generally subject to statutory audit because they operate through capital contributed by shareholders and must provide independently examined accounts. Small businesses and proprietorships are not universally subject to compulsory audit.

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About Auditing

Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.

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