Annexure to the Cost Audit Report : PARA Description
1 General
2 Cost Accounting System
3 Process of Manufacture
4 Quantitative Details
5 (a) Major input materials / components consumed
5 (b) Standard / Actual consumption of input materials per unit 6 Break up of cost of input materials imported during the year
7(a) Power, Fuel and Utilities
7(b) Standard / Actual consumption of Power , Fuel and Utilities
8 Salaries and Wages
9 Repairs and Maintenance
10 Fixed Assets Register and Depreciation 11 Gross Block, Depreciation and Lease Rent
12 Overheads
13 Research and Development Expenditure
14 Royalty and Technical Know How Charges
15 Quality Control Expenses
16 Pollution Control Expenses
17 Abnormal Non – Recurring Costs
18 (a) Non moving stock at the end of the year 18 (b) Written off stock during the year
19 (a) Inventory Valuation at the end of the year 19 (b) Physical Verification of Inventory
20 Sales of the Product Under Reference
21 Margin Per Unit of Output
22 Competitive Margin against Imports
23 Value Addition and Distribution of Earnings 24 Financial Position and Ratio Analysis
25 Capitalization of Revenue Expenditure 26 Related Party Transactions
27 Central Excise Reconciliation for the Product Under Reference
28 Profit Reconciliation
Annexure 1 − A Specimen of Cost audit order
Annexure 1 − C Board Meeting Resolution regarding Cost Auditor Annexure 1 − D Form–23C,Application for appointment of Cost auditor Annexure 1 − E Approval for appointment of Cost Auditor
Comments on Annexure to the Cost Audit Report:
1. General :;g iSjk daiuh ds vkfFkZd ,oa rduhdh fooj.k ls lacaf/kr
gSA bls daiuh dh izR;sd ;wfuV ;k QSDVjh ds fy;s vyx vyx Hkjuk gksrk gSA ih;wvkj ls rkRi;Z gS izksMDV vaMj fjQjsal vFkkZr oks izksMDV ftldk dh dkLV vkfMV fd;k x;k gSA lh,vkjvkj ds vuqlkj izR;sd izksMDV ds fjdkMZ :Yl vyx vyx gksrs gSA blfy;s bl iSjk ds fy;s tkudkjh ih;wvkj ds vuqlkj nsuh pkfg;sA vkfMV djus okyh QeZ izksizkbVjf'ki gS ;k ;g ,d ikVZujf'ki QeZ gS] bldk fooj.k bl iSjk esa fn;k tkuk gSA
lsD'ku 292 , ds vuqlkj vkfMVj dh ifjHkk"kk esa dkLV vkfMVj Hkh 'kkfey gSA ;g Hkh tkuuk vko';d gS fd vkfMV desVh dh ehfVax esa dkLV vkfMVj Hkh 'kkfey gks ldrk gS ijarq mls oksV nsus dk vf/kdkj ugha gksxkA dkLV vkfMVj] vkfMV desVh esa baVjuy vkfMVj dh gSfl;r ls 'kkfey gksxk u fd lnL; dh gSfl;r ls] D;ksfd dsoy Mk;jsDVj gh vkfMV desVh ds lnL; gks ldrs gSaA
2. Cost Accounting System :bl iSjk esa ;g mYysf[kr djuk gksrk gS fd
daiuh dk dkLV ,dkmafUVx flLVe lh,vkjvkj ds vuqlkj gS ;k ughaA dkLV vkfMVj dks ;g tksj nsdj mYys[k djuk gS fd diuh }kjk viuk;k x;k dkLV ,dkamafUVx flLVe ih;wvkj ds dkLV vkQ izksMD'ku] dkLV vkQ lsYl rFkk izkfQV ekftZu dks lVhd fooj.k nsus esa i;kZIr :i ls l{ke gS ;k ugha A blds vfrfjDr dkLV vkfMVj dks ;g Hkh mYysf[kr djuk gksrk gS fd daiuh us buosuVjh osY;w,'ku] Msfizf'k;s'ku ikfylh] vkSj vksojgsM dks ,yksdsV djus dh fof/k;ksa esa ,d:irk lky nj lky j[kh gS ;k ughaA ;fn fdlh ikfylh esa fiNys o"kZ ds nkSjku dksbZ ifjorZu fd;k x;k gS rks mldk egRo ,oa izHkko vyx ls n'kkZ;k x;k gS vFkok ughaA
3. Process of Manufacture : bl iSjk esa nks ckrsa mYys[k djuh gS
igyk ih;wvkj ds fuekZ.k ds fy;s viukbZ tk jgh fof/k dk fooj.k ,oa nwljk ,d ¶ykspkVZ tks ;g n'kkZ;s fd fuekZ.k fdl izdkj pj.kc) rjhds ls iwjk fd;k tk jgk gSA dkLV vkfMVj pkgs rks QSDVjh foftV dj ldrk gSA
4. Quantitative Details : bl iSjk esa izR;sd ih;wvkj ds laca/k esa vyx
D;ksfd blds fooj.k ds vuqlkj gh 'kklu lcflfM ;k dksbZ izksRlkgu isdst nsus ds ckjs esa fu.kZ; ys ldrh gSA ;fn dksbZ e'khu yht ij yh x;h gS rks mldh dSisflVh dk fooj.k vyx ls nsuk vko';d gSA ;fn dksbZ e'khu yht ij nh x;h gS rks mldh dSisflVh dk mYys[k vyx ls fuxsfVo lkbu ds lkFk djuk gksxkA ;g Hkh n'kkZuk gksxk fd dSisflVh flaxy f'kQV esa gS ;k dbZ f'kQV esaA vksojgsM dk caVokjk Hkh dbZ ckj dSisflVh ds vk/kkj ij fd;k tkrk gS ftlls bl iSjk dk egRo vkSj c<+ tkrk gSA
5(a) Major Input Materials / Components Consumed :;fn fdlh buiqV eVsfj;y
dh dkLV dqy eVsfj;y dh dkLV dk 2 izfr'kr ;k mlls vf/kd gS rks mldk fooj.k vyx ls bl iSjk ds rgr fn;k tk;sxkA eVsfj;y ds mi;ksx dk fooj.k rhu 'kh"kZ ds rgr fn;k tk;sxk igyk LFkkuh; nwljk LofufeZr rFkk rhljk fons'kh ;k vk;kfrrA 2 izfr'kr ls de ek=k okys lHkh eVsfj;y dks ,dtkbZ :i esa ,d gh txg n'kkZ;k tk;sxkA
5 (b) Standard / Actual consumption of Input material per unit : bl iSjk esa iazfr
;wfuV buiqV ds mi;ksx dk fooj.k gSA ;g lky nj lky ds rqyukRed v/;;u esa mi;ksxh gSA blesa fooj.k rhu lkyksa dk fn;k tkuk gS ,d rks pkyw o"kZ rFkk nks foxr o"kZA
6. Break up of Cost of Input Materials Imported during the year : vk;kfrr eVsfj;y
dk mi;ksx mfpr rjhds ls fd;k tk jgk gS ;k ugha] ;g iSjk bl laca/ k esa tkudkjh nsrk gSA vk;kfrr eVsfj;y rFkk ns'kh ;k LFkkuh; eVsfj;y ds mi;ksx dk rqyukRed v/;;u gsrq ;g iSjk tkudkjh nsrk gSA fdlh Hkh vk;kfrr eVsfj;y dh ykxr ;fn dqy eVsfj;y ykxr dk 2 izfr'kr ;k mlls vf/kd gS rks mldh vyx tkudkjh bl iSjk esa nsuk vko';d gSA eVsfj;y [kjhnh ds fooj.k nks Jsf.k;ksa es fn;s tkus pkfg;s vFkkZr M;wVh Hkqxrku ds lkFk rFkk M;wVh Hkqxrku ds cxSj A
7(a) Power, Fuel and Utilities : ikoj] ¶;wy vkSj ;wfVfyVht dk fdruk
ckr dk fooj.k j[kk tkrk gSA ;fn fdlh Hkh ikoj] bZ/ku ;k ;wfVfyVht ;k lqfo/kkvksa dh ykxr dqy ykxr ds 2 izfr'kr ds cjkcj ;k mlls vf/kd gS rks mldk vyx ls fooj.k bl iSjk ds rgr fn;k tkuk vfuok;Z gSA blesa lHkh izdkj dh mtkZ dk fooj.k vko';d gS mnkgj.kkFkZ dks;yk] fctyh] isVªksfy;e inkFkZ] Hkki] ncko;qDr ok;q] ydM+h bR;kfn dk fooj.k vyx ls nsuk vko';d gksxk ;fn fdlh Hkh ,d vkbVe dh ykxr dqy eVsfj;y dh ykxr ds 2 izfr'kr ds cjkcj ;k mlls vf/kd gksxhA
;g ;kn j[kuk vko';d gS fd bl iSjk esa tkudkjh vkbVe dh [kjhnh ;k izkfIr ds vk/kkj ij j[kuk gS u fd mlds miHkksx ;k dutai'ku ds vk/kkj ijA vkilh bZdkb;ksa ds vkilh ysunsu dk fooj.k vyx ls n'kkZ;k tk;sxkA [kjhnk x;k ikoj rFkk [kqn cuk;k x;k ikoj] vyx vyx izi=ksa esa n'kkZ;k tk;sxkA
mtkZ dh c<+rh dherksa ds dkj.k mtkZ ds mi;ksx ,oa mldk ys[kk egRoiw.kZ gksrk tk jgk gSA daiuh ,DV ds lsD'ku 217 esa ;g mYys[k gS fd Mk;jsDVj dh fjiksVZ esa mtkZ ds mi;ksx ,oa miHkksx ds laca/k esa vyx ls fVIi.kh dh tk;sA dbZ ,sls m|ksx gS tSls dkfLVd lksMk] ,Y;wfefu;e ftlesa mtkZ dh ykxr lkexzh dh ykxr ls vf/kd gS] ,sls m|ksxksa esa bl iSjk dk egRo ,oa izHkko vkSj c<+ tkrk gSA izk;% gj mRikn esa dksbZ u dksbZ ,slh izkslsl gksrh gS ftlesa mtkZ dk bLrseky nwljh vU; lkexzh ds bLrseky ls vf/kd gksrk gS] ,slh izkslsl dh n{krk dk vkdyu djus esa ,oa mlesa vko';d lq/kkj djus esa ;g iSjk mi;ksxh gksrk gSA ;g fooj.k bl o"kZ dk ,oa foxr nks o"kksZa dk j[kk tkrk gSA
7 (b) Standard / Actual Consumption of Power, Fuel and Utilities in terms of Quantity
per unit of production : bl iSjk esa ikoj] bZ/ku ,oa lqfo/kkvksa dk
mi;ksx] izfr ;wfuV mRiknu esa fdruk fd;k x;k gS] ;g n'kkZ;k tkrk gSA ;g fooj.k bl o"kZ dk ,oa foxr nks o"kksZa dk j[kk tkrk gSA mtkZ dh c<+rh dherksa ds dkj.k mtkZ ds mi;ksx ,oa mldk ys[kk egRoiw.kZ gksrk tk jgk gSA vkfMV o"kZ ds vkadM+ksa dh rqyuk foxr nks o"kksZa ds vkadM+ks ls djus ls mtkZ ds mi;ksx ,oa miHkksx ds laca/k esa fo'ys"k.k djus rFkk ml ij vius fopkj ,oa lq>kko j[kus esa dkLV vkfMVj dks lqfo/kk gksrh gSA
8. Salaries and Wages : ;g tkudkjh iwjh daiuh ds fy;s ugha cfYd
rks ;g tkudkjh mRiknu bZdkbZ ;k QSDVjh ds laca/k esa Hkh nh tk ldrh gSaA ,slh fLFkfr esa ;g Li"V :i ls mYysf[kr gksuk pkfg;s fd tkudkjh ih;wvkj ds laca/k esa u gksdj ;wfuV ;k QSDVjh ds laca/k esa gSA bl iSjk dh tkudkjh nks [kaMks esa nh tkuh gS igyk Mk;jsDV odlZ ,oa nwljk buMk;jsDV odlZA
Average no. of workers = (Total man days worked) / No. of working days.
LFkk;h ,oa vLFkk;h deZpkfj;ksa dh gkftjh vyx vyx n'kkZuh gSA lHkh odlZ dh gkftjh blesa 'kkfey dh tkuh gS pkgs oks Mk;jsDV gksa ;k buMk;jsDV RkFkk pkgs oks daiuh }kjk yxk;s x;s gksa ;k Bsdsnkj }kjk yxk;s x;s gksaA gj f'k¶V dh tkudkjh vyx vyx cukuh ,oa izLrqr dh tkuh gSA ftu fnuksa esa fdlh Hkh dkj.k ls vxj QSDVjh can jgh gks ;k dke ugha gqvk gks mUgsa dke dk fnu (working days) ugha ekuk tk;sxk rFkk ,sls
fnuksa dk fooj.k dkj.k lfgr vyx ls n'kkZ;k tk;sxkA ;fn lhtuy
(seasonal) dke gksrk gS rks lhtuy odlZ dh la[;k rFkk vulhtuy (unseasonal) odlZ dh la[;k vyx vyx n'kkZuh gSA ;gka ij ekM;wy
ds iSjk 4-8 dk mnkgj.k Bhd ls le> ysuk gSA
9. Repairs and Maintenance : bl iSjk esa daiuh }kjk lq/kkj ,oa j[kj[kko
ij fd;s tk jgs O;; dk fooj.k nsuk gSA bl gsrq vlsV dks fofHkUu 'kh"kksZa ds rgr oxhZdj.k djuk gksrk gSA daiuh ,DV dh /kkjk 211 ds rgr tks vlsV dk DyklhfQds'ku fd;k tkrk gS ogh DyklhfQds'ku ;gka Hkh ekU; gSA lHkh izdkj ds vlsV dk fooj.k ;gka ij nsuk gSA
daiuh ,DV 1956 ds lsD'ku 211 ds 'ksM;wy VI ds ikVZ 2
n'kkZ;s x;s dFku ds vuqlkj fcfYaMx ,oa e'khu ds j[kj[kko ds O;; dks vyx vyx n'kkZuk gSA blds vykok vU; O;; dks rhljs 'kh"kZ esa n'kkZuk gSA
j[kj[kko esa fd;s x;s dqy O;; dks igys fn[kkuk gSA mlds i'pkr tks O;; dsfiVykbt fd;k tkuk gS og n'kkZ;k tk;sxkA ;g fooj.k bl o"kZ dk ,oa foxr nks o"kksZa dk j[kk tkrk gSA
10. Fixed Asset Register and Depreciation : bl iSjk esa fQDLM vlsV ,oa
fMfizf'k;s'ku dh nksuks fof/k;ksa vFkkZr WDVM or SLM esa ls
fdlh Hkh esFkM dks daiuh Qkyks dj ldrh gS ij mls ,d gh esFkM dks yxkrkj Qkyks djuk pkfg;sA fMfizf'k;s'ku dh njs 'ksM;wy 16 es n'kkZ;h x;h njksa ls vf/kd rks gks ldrh gS ij os mlls de ugha gks ldrhA ;fn vf/kd nj ls fMfizf'k;s'ku yxk;k x;k gS rks mldk Li"Vhdj.k ,oa fooj.k izLrqr fd;k tkuk pkfg;sA ;fn fMfizf'k;s'ku ds fy;s dksbZ fo'ks"k ,DV ykxw gS tSls fd bysDfVªflVh ,DV rks fMfizf'k;s'ku dh njs ml fo'ks"k ,DV ds rgr gh yxkbZ tkuh pkfg;sA
bl iSjk dk ,d mns'; ;g Hkh gS fd under-absorption vkSj over-absorption of depreciation ds fo"k; esa tkudkjh rS;kj ,oa izLrqr dh tk;sA
Qk;usf'ky ,dkmUVl ,oa dkLV ,dkmUVl ds vuqlkj fMfizf'k;s'ku ;fn vyx vyx gS rks mldk mYys[k djuk vko';d gSA ;g Hkh Li"V gS fd fjosY;w,'ku dk izHkko bl iSjk esa ugha fy;k tkuk gS rFkk mls iwjh rjg ls udkj nsuk gSA ;fn pkyw o"kZ ds nkSjku fjosY;wos'ku ;k iquZewY;kadu gqvk Hkh gS rks Hkh bl iSjk esa mls udkj dj dsoy usV fMfizf'k;s'ku (vFkkZr
fcuk iqquZewY;kadu ds gh) fn;k tkuk gSA
11. Gross Block, Depreciation and Lease Rent : ;g tkudkjh izeq[k ykxr
dsanzks ;k izeq[k mRiknksa ds laca/k esa nh tkuh gSA ,d gh mRikn dk ,d gh ykxr dsUnz gks ldrk gS ;k ,d ls vf/kd Hkh gks ldrs gSA blh izdkj ,d ykxr dsUnz ,d ls vf/kd mRiknksa dks lsok;sa ns ldrk gSA
;gka ;g mYys[kuh; gS fd bl iSjk esa oks vlsV ugha fy;s tkus gS ftUgsa yht ij fy;k x;k gSA (ijarq iSjk 24 esa oks vlsV Hkh
fo'ys"k.k ds fy;s tkrs gSa ftudks yht ij fy;k x;k gS A ;g varj uksV djus yk;d gSA ) bldk ;g Hkh rkRi;Z gS fd fMfizf'k;s'ku
yxkrs le; mu vlsV ij fMfizf'k;s'ku ugha yxkuk gS ftUgsa yht ij fy;k x;k gSA daiuh ftu vlsV dh ekfyd ugha gS mUgsa xzkl Cykd esa 'kkfey ugha j[kuk gSA
12. Overheads :bl iSjk esa ftrus laHko gks mlds mrus gsM ds
k;ka vuqdwy ,oa mi;qDr gSa ;k muesa fdlh fdLe ds cnyko ;k lq/kkj dh t:jr gSA ;gka dkLV vkfMVj dks ;g izekf.kr djuk gS fd ih;wvkj dks forfjr fd;s x;s vksojgsM lgh ,oa tk;t gSaA
13. Research and Development Expenses : bles vuqla/kku ,oa fodkl
'kh"kZ ds varZxr fd;s x;s O;; dks nks enksa es O;Dr ;k izLrqr djuk gS igyk ekStwn izksMDV rFkk nwljk u;k izksMDVA ;fn dksbZ O;; lQyrk iwoZd ifj.kke ns pqdk gS rks ,sls O;; dks dsfiVykbZt fd;k tk ldrk gS ;k mls Deferred revenue expenditure DRE dgk
tk ldrk gSaA vuqla/kku ,oa fodkl O;; esa fjysVsM ikVhZ dks ;fn dksbZ Hkqxrku fd;k x;k gS rks mls vyx ls n'kkZ;k tk;sxkA fjysVsM ikVhZ dks Hkqxrku dh ;g tkudkjh iSjk 26 esa Hkh nh tk;sxhA dqN m|ksxksa es ;g ykxr dkQh vf/kd gksrh gS ,oa mRikn dh ykxr dks egRoiw.kZ rjhds ls izHkkfor djrh gSA ,slh fLFkfr;ksa esa bl iSjk dk egRo ,oa izHkko dkQh c<+ tkrk gSA
14. Royalty and Technical Know How Charges : bl iSjk esa jk;YVh pktsZl
vkSj Vsduhdy uksgkm pktsZl dks vyx vyx n'kkZuk gSA gj ,xzhesaV dh tkudkjh vyx vyx nsuh gSA ;fn fdlh fodkl O;; ds ifj.kke dk O;olkf;d mRiknu 'kq: gks pqdk gS rks mls dsfiVykbt fd;k tk ldrk gS ,sls O;; dk fooj.k vyx ls izLrqr djuk gSA ;fn dksbZ ,xzhesaV ih;wvkj ls lacaf/kr ugha gS rks Hkh mldh tkudkjh bl iSjk ds rgr nh tkuh gSA bl iSjk ds fcanq dzekad 12 esa fjysVsM ikVhZ dks fd;s x;s dk Hkqxrku dk fooj.k nsuk gS] ;g fooj.k iSjk 26 esa fn;s x;s fooj.k ds vuqlkj gksuk pkfg;sA
15. Quality Control Charges :bl iSjk es DokfyVh dks esuVsu vkSj
daVªksy es j[kus ds fy;s fd;s x;s O;;ksa dk fooj.k fn;k tkrk gSA DokfyVh ls rkRi;Z mRiknu ds gj vax vkSj gj igyw esa DokfyVh ls gSA bldk fooj.k Hkh pkyw o"kZ ,oa foxr nks o"kksZa dk fn;k tkrk gS rkfd dkLV vkfMVj v/;;u dj ;g tkap lds fd daiuh dk DokfyVh esuVsu djus dk VªsaM D;k gS \
ds nkSjku fujh{k.k ,oa ijh{k.k rFkk fuekZ.k i'pkr fufeZr fQfuLM xqMl dk fujh{k.k ,oa ijh{k.k DokfyVh dk dk;e j[kus ds iz;kl gSA eVsfj;y ds fujh{k.k esa gq, O;; dks eVsfj;y dh ykxr esa gh tksM+k tk ldrk gS vxj fujh{k.k dh ykxr vyx ls fudkyk tkuk laHko gks rksaA ;fn ,slk ugha gS rks DokfyVh fu;a=.k dh iwjh ykxr dks vyx 'kh"kZ cukdj j[kk tk;s rFkk fdlh rkfdZd vk/kkj ij izksMDV dks forfjr fd;k tk;sA ykxr dk tks izksQkekZ cuk;k x;k gS mlesa Hkh DokfyVh daVªksy O;; dh tkudkjh vyx ls ekaxh x;h gSA
16. Pollution Control Expenses : i;kZoj.k ds laj{k.k gsrq iazfrc)rk bl
iSjk esa js[kkafdr dh x;h gSA iznw"k.k fu;a=.k esa fd;s tk jgs O;; dks fofHkUu mi'kh"kksZa esa ;gka ij izLrqr fd;k tkuk gSA bldk fooj.k Hkh foxr nks o"kksZ ds lkFk pkyw o"kZ dk fn;k tkuk gS rkfd ;g tkuk tk lds fd daiuh iznw"k.k fu;a=.k ds O;; esa o`f) djrh tk jgh gS ;k ughaA
daiuh ftrus mi'kh"kksZa ds rgr iznw"k.k fu;a=.k ds O;; dj jgh gS mu lHkh dk fooj.k flyflyokj bl iSjk esa fn;k tkuk gSA ;fn iznw"k.k laca/kh fdlh Hkh izdj.k esa fdlh Hkh izdkj dh dksbZ Hkh isukYVh daiuh dks Hkqxruh iM+h gks rks mldk mYys[k ,oa fooj.k bl iSjk ds varZxr fn;k tkuk vfuok;Z gSA dksbZ Hkh daiuh ;fn iznw"k.k laca/kh fdlh ykijokgh ds dkj.k dksbZ isukYVh Hkqxrrh gS rks blls mldh Nfo ij foijhr izHkko iM+rk gSA
17. Abnormal Non-Recurring Costs : ukeZy O;; os O;; gSa tks fd ckj ckj
eVsfj;fyVh ds fl)kar dks /;ku essa j[kuk pkfg;s ,oa NksVs eksVs O;; dks utjvankt dj nsuk pkfg;sA
fuEu fyf[kr ifjfLFkfr;ksa esa ,cukeZy dkLV gksus dh laHkkouk gS % 1- gM+rky ,oa ykd vkmV 2- eVsfj;y dh deh 3- dkj[kkus esa estj czsdMkmu 4- fctyh dh dVkSfr 5- xaHkhj nq? kZVuk;sa 6- iwjh dSisflVh dk mi;ksx u dj lduk bR;kfnA
ubZ rduhdksa dk iz;ksx] u, izksMDV dk izLrqrhdj.k ,oa lekos'k ;k ubZ e'khuksa ;k IykUV dk vkjaHk Hkh ,slh fLFkfr;ksa dks tUe ns ldrk gS ftles ,cukeZy dkLV yxkuh iM+ tk;sA u, izksMDV ds laca/k esa gks ldrk gS fd daiuh vf/kd okjaVh ds [kpZs dj jgh gks tks fd ,cukeZy dkLV esa vk,xkA
18. Non-moving Stock (at the end of the year) : o"kZ ds var esa ekStwwn
uku ewfoax LVkd dk fo'ys"k.k bl iSjk ds rgr fd;k tkrk gSA vksojvky LVkd esa csdkj ,oa vuqi;ksxh LVkd fdruk gS rFkk fdrus dk gS ;g fooj.k bl iSjk esa miyC/k djk;k tkrk gSA ;s vkbVe daiuh dh usVoFkZ dks de djrs gSa vr% budk leqfpr fujkdj.k gksuk pkfg;sA ;g fooj.k Qk;usal djus okyh laLFkkvksa dks LVkd ds okLrfod vkdkj ,oa dher dk vkdyu nsrk gSA dkLV vkfMVj dks uku ewfoax vkbVe ds laca/k esa daiuh }kjk fn;s x;s Li"Vhdj.k dk xgjkbZ ls v/;;u dj ml ij viuh lykg ,oa lq>ko nsuk pkfg;sA
18 (b) : Written Off Stock (during the year) : vkfMV fd;s tk jgs o"kZ ds
nkSjku ;fn daiuh }kjk dksbZ LVkd dks jkbVvkQ fd;k x;k gS rks vkfMVj dks mldk v/;;u ,oa vkdyu fuEu fcanqvksa ds vk/kkj ij djuk pkfg;saA
igyk % daiuh }kjk jkbVvkQ djus ds D;k D;k dkj.k crk;s x;s gS\ nwljk % jkbVvkQ fd;s x;s vkbVe dks dSls fMLikst fd;k x;k\ mlls fdruk ,ekamaV izkIr gqvk \
rhljk % jkbVvkQ djus ds laca/k esa daiuh dh ikfylh D;k gS \ mldk iwjh rjg ikyu fd;k x;k ;k ugha \
19(a) : Inventory Valuation (at the end of the year) : bl iSjk esa LVkd esa
ekStwn gj vkbVe dk fooj.k nsuk gS ftldh ykxr dqy eVsfj;y ykxr ds 2 izfr'kr ds cjkcj ;k mlls vf/kd gksA ;gka ij eVsfj;y ykxr ls rkRi;Z gS o"kZ ds var esa ekStwn buosUVjh dh dqy ykxrA
ewY;kadu gsrq fdlh fo/kh dk iz;ksx fd;k x;k gS mldk laf{kIr fooj.k nsuk gS
dsfiVy odZ bu izksxzsl dk fooj.k vyx ls izLrqr djuk gS D;ksafd ;g buosUVjh dk ikVZ ugha ekuk tkrk gSA
bl iSjk esa o"kkZar esa mifLFkr buosUVjh ds lHkh vkbVe dk ewY;kadu dk fooj.k fn;k tkrk gSA bl fooj.k dks Qk;usaf'k;y ,dkmaV ds ewY;kadu ls feyku dj tks varj izkIr fd;k tkrk gS] mldk Li"Vhdj.k izfrosnu cuk;k tkrk gSaA
buosUVjh osY;w,'ku ds fy; , ,l 2 dks vk/kkj ekuk tkuk pkfg;s ,oa mlds izko/kkuksa dk ikyu daiuh }kjk fd;k tkuk pkfg;sA ;fn izko/kkuksa dk ikyu fdlh dkj.ko'k ugha fd;k tk ldk gks rks lacaf/kr vf/kdkjh ls mldk Li"Vhdj.k izkIr fd;k tkuk pkfg;sA cgqr ls vkbVe dk osY;w,'ku dkLV ,dkmaV esa vyx rFkk Qk;usf'k;y ,dkmaV esa vyx gksrk gSA ,sls lkjs vkbVe dk vyx vyx osY;w,'ku ,oa mudk reconcialiation statement rS;kj fd;k tkuk
pkfg;sA mnkgj.k ds rkSj ij fdlh Hkh fQfu'M eky dk ewY;kadu Qk;usaf'k;y ,dkmaV esa ,Dlkbt M;wVh ds lfgr fd;k tkrk gS tcfd dkLV ,dkmaV esa ,Dlkbt M;wVh dks ewY;kadu esa 'kkfey ugha fd;k tkrk gSA
19. Physical Verification of Inventory :;g iSjk buosUVjh ds lR;kiu ls lacaf/
kr gSA ;g daiuh }kjk LVkd ds HkkSfrd lR;kiu dh fof/k ,oa uhfr ds fooj.k ls lacaf/kr gSA D;k daiuh }kjk ,chlh DyklhfQds'ku fd;k x;k gS\ daiuh }kjk fdrus varjky esa HkkSfrd lR;kiu fd;k tkrk gS\ bu iz'uksa ds mRrj bl iSjk esa miyC/k gksrs gSA blh iSjk ds vk/kkj ij Qk;usaf'k;y vkfMVj dkjks CARO 2003 dh fjiksVZ
rS;kj djrk gSA
HkkSfrd lR;kiu ds nkSjku izkIr gqb deh ;k vkf/kD; dk lek;kstu dSls vkSj fdlds }kjk fd;k tkrk gS\ daiuh }kjk bl laca/k esa D;k dne mBk;s x;s tSls fd D;k vkarfjd tkap fcBkbZ x;h\ ;k dksbZ lq/kkjkRed dne viuk;s x;s \ bu lc iz'uksa dk mRrj daiuh }kjk fn;k tkuk pkfg;sA
20. Sales of the PUR Product Under Reference : ;g iwjh rjg ls ih;wvkj ls
gh viuk;k tkuk pkfg;sA fu;kZr fczdh dk fooj.k rhu fLFkfr;ksa dk fn;k tk ldrk gS %
igyk % os ysunsu ftuesa eky ns'k ls ckgj tkrk gS vkSj mldk Hkqxrku Hkh ns'k ds ckgj izkIr gksrk gSA
nwljk % eky rks ns'k dss ckgj tkrk gS ij mldk Hkqxrku Hkkjrh; djaslh esa rFkk Hkkjr esa gh izkIr gksrk gSA
rhljk % eky ns'k ds vanj gh jgrk gS vkSj Hkqxrku Hkh ns'k ds vanj izkIr gks tkrk gS vFkkZr lerqY; fu;kZr ;k Deemed Export.
21. Margin Per Unit of Output : bl iSjk dk fooj.k yksdy lsYl ds fy;s vyx
vkSj ,DliksVZ lsYl ds fy;s vyx nsuk gSA ;fn daiuh ,d gh izksMDV dks vyx vyx dherksa ij vyx vyx dLVej dks nsrh gS rks gj dher dk vyx vyx fooj.k nsuk gksXkkA mnkgj.k ds rkSj nokbZ ;k 'kDdj vyx vyx dLVej dks vyx vyx nkeksa ij csph tkrh gSA
22. Competitive Margin Against Imports :;g iSjk dkLV vkfMV fjiksVZ esa
u;k tksM+k x;k gSA blesa mifLFkr tkudkjh LVsdgksYMlZ ds fy;s cgqr mi;ksxh gSA VªsM vlksf'k;s'ku] psEcj vkQ dkelZ] okf.kT; ea=ky; bR;kfn Hkh bl tkudkjh dk mi;ksx fu;kZr dks c<+kus rFkk vk;kr dks ?kVkus esa dj ldrs gSaA ;g iSjk [krjs dh ?kaVh dk dke dj ldrk gS ;fn ekftZu dkQh de vkrk gSA
bl iSjk dk cukus ds fy;s fofHkUu L=ksrksa ls cgqr lh tkudkfj;ka pkfg;s] blfy;s gj tkudkjh ;k MkVk ds lkFk mldk L=ksr Hkh bl iSjk esa crkuk gSA tSls fd izksMDV dh iwjs ns'k esa fdruh fMekaM gS \] bl iz'u dk vyx vyx tokc vyx vyx lkslZ esa gksxk rks lkslZ crkuk t:jh gSA
izksMDV ds o.kZu ds fy;s Harmonised Scheme for Customs Classification
dks xkbM ds :i esa viuk;k tk ldrk gSA bl flLVe dks viukus ls fofHkUu daifu;ksa ds fooj.k esa ,d:irk cuh jgrh gSA
23. Value Addition and Distribution of Earnings : osY;w ,Mh'ku dks
fuEufyf[kr rjhds ls of.kZr fd;k x;k gS %
Value addition = Net sales adjusted for work-in-progress and finished goods Less : Cost of bought out goods and services for the PUR
nwljh ;wfuV ;k QSDVjh ls izkIr eky dks Hkh ckVvkmV eVsfj;y ekuk tkuk gS ;|fi bl eky dks [kjhnk ugha x;k gSA
Distribution of Value addition :
Interest to Lenders and Creditors
Depreciation to Fixed assets
Taxes, Duties etc to Govt.
Profits, retained earnings and Dividend to Shareholders
Salaries, wages and remuneration to Employees and Workers Royalty, technical know-how charges to Miscellaneous Items
bl iSjk ,d mns~'; 'kklu dh nh tkus okys dj ,o vU; jkf'k;ksa dk fooj.k nsuk gS vr% VSDl ,oa M~;wVh dks ,d vyx ls izksQkZek esa n'kkZuk gSA
24. Financial Position and Ratio Analysis :;g iSjk daiuh dh foRrh;
fLFkfr ,oa LokLF; dks n'kkZrk gSA blesa rhu izdkj dh tkudkfj;ka lfEefyr gSa izksMDV vFkkZr ih;wvkj] QSDVjh rFkk iwjh daaaaaaiuh dh tkudkjhA ;fn fdlh daiuh dk ,d gh izksMDV gS ;k mldh ,d gh QSDVjh gS rks rhuksa dkye esa ,d gh tkudkjh Hkjh tk;sxhA
dsfiVy baI;yk;M dh x.kuk bl iSjk dk izeq[k vax gSaA
usV lsYl] izkfQV] usVoFkZ rFkk dsfiVy baI;yk;M dh x.kuk Qk;usaf'ky ,dkmaV dh fdrkcksa ls dh tk;sxh rFkk budk dkLV ,dkmaV ds lkFk reconciliation statement cuk;k tk;sxkA vr% ;g
vko';d gS fd mijksDr tkudkjh vkfMVsM ,dkamV rFkk cqDl ls yh tk;sA
Capital Employed has to be calculated as follows:
Total Fixed assets net of depreciation (Total fixed assets minus depreciation) Add : Current assets, Loans and Advances
Less : Current liabilities and Provisions Less : Revaluation Reserve
Less : Capital Work-in-progress
Less : Intangible assets (Goodwill, trade marks, patents, know-how etc)
Note : All the above figures shall be Average of opening and closing figures of the FY.
Capital employed for the PUR Product Under Reference:
Capital employed is the sum of Fixed assets and Working capital.
ih;wvkj (product under reference) ds fy;s dsfiVy baI;yk;M ls rkRi;Z gS
dks Hkh izksMDV ds vuqlkj vyx vyx fd;k tk ldrk gSA dkeu ofdZx dsfiVy dks Hkh fdlh rkfdZd vk/kkj ij lHkh izksMDVl esa ckaVk tk ldrk gSA ;g lqfuf'pr djuk vko';d gS fd rkfdZd vk/kkj Bksl ,oa U;k;ksfpr gksA
Fixed Assets : fQDLM vlsV ls rkRi;Z gS fd vlsV dks cspus dk
daiuh dk dksbZ bjknk ugha gS vkSj mls fuekZ.k ,oa mRiknu esa yxk;s j[kk tk;sxkA bl iSjk esa os vlsV Hkh x.kuk esa fy;s tk,axs ftUgsa daiuh us yht ij ysdj fuekZ.k ,oa mRiknu esa yxk fn;k gS vFkkZr bl iSjk esa vlsV fy;s tkus ds fy;s ;g vko';d ugha gS fd daiuh mu vlsV dh ekfyd gksA vxj oks ih;wvkj ds fuekZ.k ;k mRiknu esa dke vk jgs gS rks mudh x.kuk dsfiVy baI;yk;M esa dh tk,xh pkgs daiuh mldh ekfyd gks ;k u gks ;k fQj daiuh us mls yht ij gh D;ksa u fy;k gksA blh rjg os vlsV Hkh Qqy osY;w ij dsfiVy baI;yk;M dh x.kuk esa fy;s tk;sxsa ftUgsa daiuh us ds gk;j ijpst flLVe hire purchase system ds rgr izkIr
fd;k gks vkSj mldk ekfydkuk gd fdlh vkSj ds ikl gksA
Current Assets : djsaV vlsV ls rkRi;Z gS
Current Assets = Cash and Cash equivalents, other assets that can be converted to cash easily, stores and spares, loose tools, stock, debtors and cash at bank. Investment outside business should not be considered in current assets.
Current Liabilities : Creditors, bank overdrafts, tax payable, dividend payable, part of long term loans due for repayment within one year.
Net Worth : Networth means Share capital plus Reserves and Surplus excluding revaluation reserve less accumulated losses and intangible assets.
Net worth will be calculated as follows : Share Capital (both Equity and Preference) Add : Reserves and Surplus
Less : Revaluation reserve Less : Intangible assets Less : Accumulated losses Less : Preliminary expenses
Less : Deferred revenue expenditure
Profit : Profit has been defined as Operating profit after providing depreciation.
25. Capitalization of Revenue Expenditure :
dsfiVy [kpksZa ls rkRi;Z gSa os [kpsZ % ftudk vlj ,d foRrh; o"kZ ls vkxs rd gksA tks fdlh vlsV dh osY;w ;k ykbQ c<+k nsaA
tks fdlh vlsV dks fdlh u;s rjhds ls mi;ksx esa ykus yk;d cuk nsa bR;kfn
fjlpZ ,.M MsoyiesaV ds [kpsZ lsYl izeks'ku ds [kpsZ
dsfiVy izkIr djus ds [kpsZ u;s cktkj dh [kkst ds [kpsZ
czkaMl ,oa isVsUVl dks cpkus ;k esuVsu djus ds [kpsZ
26. Related Party Transactions :
Study Note ⼀ 7 : Various types of audit and their processes
7.1 Due Dilligence Audit : M;w fMfytsal es M;w dk vFkZ gksrk
gS vko';d rFkk fMfytsal dk vFkZ gksrk gS esgur ;k lko/ kkuhA M;w fMyhtsal dk vFkZ ;g gS fd fdlh Hkh dk;Z dks laikfnr djrs le; ;k fdlh Hkh mRrjnkf;Ro dk fuoZgu djrs gq, mlds fy;s vko';d lko/kkuh cjrh x;h ;k ugha A gj dk;Z dks djus dk viuk ,d vuq'kklu] fu;e vkSj 'krZ gksrh gSA bl vuq'kklu] fu;e vkSj 'krZ dk ikyu gqvk ;k ugha bl dks lqfuf'pr djus dk ftEek tc fdlh nwljh ,tsUlh dks fn;k tkrk gS rks ;g ,tsUlh tks fjiksVZ nsrh gS mls M;w fMyhtsal fjiksVZ dgrs gSA M;w fMyhtsal vku odZ ls rkRi;Z gS fd dk;ZLFky ij oks lkjh lko/kkfu;ka cjrh x;ha gS ;k ugha tks fd lHkh odZjksa dh LokLF;] lqj{kk vkSj HkykbZ ds fy;s vko';d gSaA lk/kkj.k rkSj ij dgsa rks M;w fMyhtsal dk vFkZ gksrk gS fd fdlh dke dh ijokg dh x;h ;k mls ykijokgh ls dj fy;k x;kA
tk;s rks mldh vf/kdre dher D;k nh tk;sA ;gka ij lc yksx tksj ls cksyks tokgj pkSd okys vkuan JhokLro lj dh t;A [kjhnnkjh ds le; M;w fMyhtsal dk vFkZ gqvk fd ;g irk yxk;k tk;s fd foØsrk }kjk tks vlsV ds ckjs esa tkudkjh ;k lwpuk nh tk jgh gSa os fdl gn rd lgh vkSj fo'oluh; gS rFkk ml foØsrk ds }kjk dkSu dkSu lh laHkkfor ckrsa Nqik;h tk jgha gSa vkSj mu Nqih gqbZ tkudkjh dk rF;kRed fooj.k D;k gS\
_.k nsrs le; _.knkrk }kjk _.k ysus ds okys ds laca/k esa M;w fMyhtsal fjiksVZ ekaxh tkrh gS ;k M;w fMyhtsal vkfMV djok;k tkrk gS rkfd ;g lqfuf'pr fd;k tk lds fd _.k dks mi;ksx esa ykus dh ;k mls ykSVkus dh dkfcfy;r _.k ysus okys eas gS vFkok ughaA
M;w fMyhtsal dh 'kq:vkr ;w,l flD;ksfjfVt ,DV 1933 ds }kjk gqbZ Fkh ftlesa ,d /kkjk M;w fMyhtsal ds laca/ k esa Hkh j[kh x;h FkhA ;g Øsrk lko/kku ds fl)kar ij vk/ kkfjr Fkh rkfd 'ks;j foØsrk ;k Mhyj ;g dg dj cp ldsa fd mUgksaus dksbZ tkudkjh bUosLVj ls ugha Nqik;h gS vkSj 'ks;j [kjhnus ls igys bUosLVj dks viuk M;w fMyhtsal dj ysuk pkfg;s FkkA ckn esa bls vU; lHkh izdkj Ø; ,oa foØ; esa viuk;k tkus yxkA vktdy gj ifCyd b';w ds laca/k esa daiuh dks fdlh epsZaV cSad ls ;g M;w fMyhtsal lfVZfQdsV ysdj lsch dks nsuk gksrk gS fd ifCyd b';w laca/k esa lsch ds lkjs fn'kk funsZ'kksa dk daiuh ds }kjk ikyu fd;k x;k gSA
gj izdj.k dk viuk vyx M;w fMyhtsal gksrk gSA M;w fMyhtsal vktdy yxHkx lHkh {ks=ksa ;k fo"k;ksa esa viuk;k tkus yxk gSA ywbl fxyesau ds vuqlkj fuEufyf[kr 9 {ks=ksa esa M;w fMyhtsal vkfMV Hkh fd;k tkuk pkfg;s %
1. Compatibility Audit 2. Financial audit 3. Macro-environment audit 4. Legal-environment audit 5. Marketing audit 6. Production audit 7. Management audit
7.2. SOX Audit : ;g Sarbanes Oxley Act 2002 dk laf{kIr :i gSA ;g
vesfjdk dk dkuwu gSA tc lu 2002 vesfjdk esa cM+s cM+s ?kiys vkSj ?kksVkys gq, rFkk cM+h cM+h daifu;k vkSj cSad /kjk'kk;h gq, rks bl ,DV dks yk;k x;kA bl lkDl ;k lkjckDl ,DV Hkh dgrs gSA
foRrh; fooj.kksa dh lVhdrk vkSj ikjnf'kZrk c<+kus ds rFkk daifu;ksa ds izca/ku dks uSfrd :i ls tokcnsg cukus ds mns'; dks ysdj lkDl ,DV 2002 dks fnukad 30 tqykbZ 2002 dks vesfjdk esa ykxw fd;k x;kA blh ,DV ds dkj.k dkjiksjsV xouZsal dks cy feyk vkSj mls lkjh nqfu;k esa txg feyhA
bl ,DV esa daifu;ksa ds foRrh; fooj.kksa ds fy;s u;s ekud r; fd;s x;s vkSj bls turk ls tqM+s gj vkfFkZd ,oa foRrh; laxBu ij ykxw fd;k x;kA bl ,DV esa 11 lsD'ku gSa vkSj gj lsD'ku dk ikyu vfuok;Z gSA bl ,DV esa ,d u;h ckMh ds xBu dk izko/kku gS ftldk uke Public Company Accounting Oversight Board Or PCAOB gSA bl ,DV essa vkfMVj dh
Lora=rk ,oa fu"i{krk] vkarfjd fu;a=.k iz.kkyh ,oa mldk vkfMV] dkjiksjsV xouZsl tSls fo"k;ksa ij fn'kk funsZ'k ,oa fooj.k gSA bl ,DV ds varxZr tks 11 lsD'ku gSa muds uke fuEukuqlkj gSa %
1. Public Company Accounting Oversight Board Or PCAOB . 2. Auditor Independence
3. Corporate responsibility
4. Enhanced Financial Disclosures 5. Analyst Conflicts of Interest
6. Commission resources and authority 7. Studies and Reports
8. Corporate and Criminal Fraud Accountability 9. White Collar Crime Penalty Enhancement 10.Corporate Tax Returns
11.Corporate Fraud Accountability. 7.3 Energy Audit :
RkFkk fdlh Hkh :i esa mldh cjcknh dks gj rjg ls jksduk gSA de ls de mtkZ dk mi;ksx vf/kd ls vf/kd vkmViqV ds fy;s gks ;g gh buthZ vkfMV dk y{; gSA lHkh izdkj ds midj.kksa] izfØ;kvksa bR;kfn esa tgka dgha Hkh mtkZ dk mi;ksx fd;k tk jgk gS] ogka buthZ vkfMV dk egRo gSA
mijksDr ls ;g Li"V gS fd mtkZ laj{k.k ds fdlh Hkh dk;ZØe esa buthZ vkfMV igyk dne gSA izkd`frd lalk/ku lhfer gSa vkSj 'kh?kz gh lekIr gks tkus okys gSa] isVªksfy;e inkFkksZa dh dhersa vkleku Nwus yxha gSa] ,sls ifjn`'; esa fdlh Hkh m|ksx] dkj[kkus ;k izfØ;kvksa esa mtkZ ds mi;ksx ij rh[kh fuxjkuh vko';d gSaA buthZ vkfMV blh vko';drk dks iwjk djrk gSA lc yksx tksj ls cksyks tokgj pkSd okys vkuan JhokLro lj dh t; gksA
buthZ vkfMV vkSj i;kZoj.k vkfMV nksuksa ds gh mns'; vkSj dk;Ziz.kkyh leku gS] blfy;s vdlj ;s nksuksa vkfMV lkFk lkFk fd;s tkrs gSaA mtkZ ds mi;ksx dk lh/kk laca/ k i;kZoj.k dh LoPNrk ls gS vr% nksuksa igyqvksa dks ,d lkFk /;ku esa j[kuk vkfMV dh vko';drk gSA ¼blds ckn ekM;wy dk ist 508 [kksyks vkSj tks mnkgj.k fn;s gq, gSa mudks i<+ yks½
7.4 Productivity Audit : ;g fdlh Hkh lalk/ku dh mRikndrk
fuEufyf[kr gSa % igyk % lcls mi;qDrre ifj.kke izkIr djuk rFkk f}rh; ;g fd ekudksa vFkkZr LVS.MMZ esa lq/kkj djukA bu mns';ksa dks nks rjhds ls izkIr fd;k tk ldrk gS %
igyk % okLrfod mRiknu dh lS)kafrd mRiknu ls rqyuk ,oa nwljk lalk/kuksa ds okLrfod nksgu ls mlds lS)kafrd nksgu dh rqyuk djukA
bl rqyukRed v/;;u ls ;g irk yxk;k tk ldrk gS fd mRiknu ;k mi;ksx dk lalk/kuksa ds nksgu ls vuqikr D;k gS\
mRikndrk vkfMV fuEufyf[kr fcanqvksa ij fd;k tk ldrk gS %
1-izksMDfVfoVh ls rkRi;Z ek= yscj izksMDfVfoVh ls gh ugha gS cfYd izR;sd fdLe ds lalk/kuksa ds nksgu ,oa mi;ksx ls gSA
2-Ratio analysis, Return on capital employed, return on sales, turnover ratios.
3-IykaV] e'khu] midj.k dh iwjh dsisflVh dk mi;ksx fd;k tk jgk gS ;k ugha
4-lkexzh dk mi;ksx ekudksa ls esy [kkrk gS ;k ughaA
5-ekM;wy dk ist 512 ns[kks- mles nh x;h fyLV i<+ yksA
7.5 Inventory Audit : eky−mRiknu rFkk lsokiznku esa
'kkfey lHkh laxBuksa dks buosuVjh j[kuh gh iM+rh gSA bl LVkd ;k buosuVjh esa dPpk eky] viw.kZ ,oa iw.kZ eky] Lis;j ikVZl rFkk vU; mRiknu lkexzh leqfpr ek=k esa j[kuh iM+rh gS rkfd mRiknu ,oa fuekZ.k dh izfØ;k vck/k xfr ls pyrh jgsA buosuVjh dks fuEufyf[kr Jsf.k;ksa esa ckaVk tk ldrk gSA
2- odZ bu izksxszl vFkkZr oks eky tks vHkh iwjk ugha gqvk gS vkSj v/kwjk gS
3- dkj[kkus ds j[kj[kko laca/kh lHkh lkexzh dsfedYl] Lis;jikVZ] LVkslZ bR;kfn
4- LdzSi mi;ksxh ,oa vuqi;ksxh
5- cuk gqvk eky tks Hkstus ds fy;s rS;kj gS vFkkZr jsMh Vw fMLiSpA
;g lkekU;r;k ik;k x;k gS fd buosuVjh dh ykxr dqy djsaV vlsV dh ykxr dk 55 ls 65 izfr'kr rd gksrh gSA buosuVjh osY;w] izksMD'ku osY;w dk yxHkx 32 izfr'kr ls 35 izfr'kr rd gksrh gSA vr% tks _.knkrk djsaV vlsV ds vk/kkj ;k buosuVjh ds vk/kkj ij _.k nsrs gS] muds fy;s rks buosuVjh dh osY;w vkSj Hkh egRoiw.kZ gks tkrh gSA
buosuVjh dh osY;w foRrh; fooj.kksa ess egRoiw.kZ LFkku j[krh gS rFkk ;g ykHk ;k gkfu dks lh/ks gh izHkkfor djrh gSA buosuVjh osY;w esa vxj c<+ksrjh gksrh gS rks ykHk c<+ tk;sxkA v/;;u }kjk ;g ik;k x;k gS fd ;fn buosuVjh dh osY;w esa djhc 5 izfr'kr dh c<+ksrjh dj nh tk;s rks blls daiuh ;k laxBu ds ykHk esa 10izfr'kr ls 120izfr'kr dk QdZ iM+ tkrk gSA bl v/;;u ls buosuVjh osy;w,'ku dh lVhdrk dh vko';drk ij i;kZIr izdk'k iM+rk gSA
ogh osY;w foRrh; fooj.kksa esa 'kkfey dj yh tk;s tks izca/ku cksy jgk gSA mfpr rks ;gh gksxk fd fdlh ,sls fo'ks"kK ls ;g osy;w,'ku djk;k tk;s tks ykxr laca/k esa fo'ks"k Kku j[krk gksA dkLV ,dkmaVsaV ,slk gh fo'ks"kK gSA
cgqr ls foRrh; laLFkku buosuVjh ds vk/kkj ij gh _.k nsrs gSa vr% ,sls laLFkkuksas dh :fp Hkh buosuVjh vkfMV esa jgrh gS ,oa dbZ ckj rks ,sls laLFkku _.k nsus ls Bhd igys buosuVjh dk ewY;kadu Hkh fdlh dkLV ,dkmaVsaV ls djokrs gSA
lc yksx tksj ls cksyks tokgj pkSd okys vkuan JhokLro lj dh t;A
blds ckn ekM;wy ds ist 514 esa tks iz'ukoyh nh x;h gS mls Bhd ls i<+ksA
7.6 VAT Audit : Read any good book on VAT in hindi.
7.7 Computation of tax liability under VAT : ;g fdlh buMk;jsDV
VSDl dh fganh okyh cqad esa vPNs ls fn;k gqvk gS] ogha ls i<+ yksA
7.8 Special Audit of Excise and Customs Records by Cost Accountant :
lsUVªy ,Dlkbt vizR;{k dj dh Js.kh esa lcls T;knk fjosU;q dsUnzh; 'kklu dks nsrk gSA lsUVªy ,Dlkbt foHkkx }kjk le; le; dkLV ,dkmaVsaV dh lsok;sa fofHkUu izdkj ds vkfMV ds fy;s yh tkrh gSaA bl laca/k esa oS/kkfud izko/kku uhps fn;s x;s gSa
Selective Audit by Central Excise Department: gj dfe'uj ds uhps ,d
Vheksa esa ,d dkLV ,dkmaVsaV dks Hkh 'kkfey fd;k tkdj mldh lsok;sa Hkh ,d fuf'pr Qhl ds vk/kkj ij yh tkrh gSaA ;g vkfMV Vhe djnkrk ds lHkh vfHkys[kksa dk voyksdu djrh gS] dk;Z LFky dk nkSjk djrh gS rFkk viuh fjiksVZ dfe'uj dks lkSirh gSA dfe'uj vius foosd ls fu.kZ; ysdj vkxs dh dk;Zokgh djrk gS A
,Dlkbt vkfMV 2000 EA 2000 % vfHkys[k j[kus dh izfØ;k
dk ljy cukus ds fy;s ,Dlkbt foHkkx us lHkh izdkj ds fu;eksa dks f'kfFky dj fn;k gS ,oa djnkrk dks ;g vktknh nh gS fd og vius vfHkys[kksa dks ftl rjg ls pkgs ml rjg ls j[k ldrk gSA 'krZ flQZ bruh gS fd og foHkkx }kjk le; le; ij pkgh x;h tkudkjh ;Fkkle; izLrqr dj nsA vr% vc vkfMVj dk ;g nkf;Ro cu tkrk gS fd og lqfuf'pr djs fd djnkrk ;k vlslh lgh le; ij lgh jde ljdkj ds [ktkus esa tek dj jgk gS ;k ughaA blhfy;s yxkrkj vkfMV dk ,d flLVe t:jh gks x;k gS rkfd ljdkj dk fjosU;w Hkh lgh rjhds ls tek gksrk jgs vkSj iwjh izfØ;k essa ikjnf'kZrk cuh jgsA blh earO; ds lkFk fnukad 1fnlacj 1999 dks ,Dlkbt vkfMV 2000 ;k b, vkfMV 2000 dks izkjaHk fd;k x;kA ;g ,d rjg ls vlslh ds vfHkys[kksa dk ,oa mlds }kjk le; le; ij nh tk jgh lwpukvksa dh tkap gS ftlds vk/kkj ij ;g r; fd;k tkrk gS fd foLrkj ls vkfMV fdu fdu fcanqvksa ij fd;k tkuk gSA bl vkfMV dks djrs le; foHkkx }kjk lq/kkjkRed joS;k viuk;k tkrk gS] lk/kkj.k vkfMV dh rjg vkykspukRed joS;k ugha viuk;k tkrk gSA nwljs 'kCnksa es ;g dgk tk ldrk gS fd ,Dlkbt vkfMV vlslh Qzs.Myh vkfMV gS ftlesa gj dne ij vlslh ls fopkj foe'kZ fd;k tkrk gSA
gS ,oa mUgsa vkfMV ds fy;s pqus tkus dk dksbZ oSKkfud vk/kkj ugha gksrkA ijarq vlslh dk iqjkuk fjdkMZ ;fn [kjkc gS tSls mlds f[kykQ de M;wVh nsus dk ;k nsj ls M;wVh nsus dk ;k fdlh fjdkMZ esa fdlh gsjkQsjh dk ekeyk ntZ gqvk jgk gks rks ,sls ;wfuV dks b, vkfMV ds fy;s izkFkfedrk nh tkrh gSA
vkfMVj ds fy;s ;g t:jh gks tkrk gS fd oks vlslh ds laca/k esa vf/kdre tkudkjh tqVk;sA ,slh tkudkfj;ka foHkkx ds fjdkMZl ls] izdkf'kr fooj.kksa tSls cSysal 'khV ls] okf"kZd fjiksVZ bR;kfn ls izkIr dh tk ldrh gSA bu tkudkfj;ksa dks tqVkus esa vlslh dh enn ugha yh tkrhA bls ^MsLd fjO;w* dgrs gSaA bl MsLd fjO;w ds nkSjku foHkkx }kjk pkVZM ,dkmUVsUV ;k dkLV ,dkmUVsUV ls Hkh fopkj foe'kZ fd;k tkrk gSA MsLd fjO;w ds nkSjku ;g r; gks tkrk gS fd vlslh ds dkSu ls {ks= dk foLrkj ls vkfMV djuk gSA vkfMVj vlslh dks fyf[kr esa lwpuk nsrk gS rFkk og pkgs rks ,d iz'ukoyh cukdj vlslh dks Hkstdj vkSj Hkh tkudkjh tqVk ldrk gSA bl izfØ;k dks ''Gathering and documenting assess information '' dgrs gSaA
vkfMVj ml ;wfuV dk fujh{k.k djrk gS vkSj eky ds fuekZ.k]laxzg.k rFkk fuLrkj dh izfØ;k dk voyksdu djrk gS A bls Vwfjax n izsekblsl touring the premises dgrs gSaA
blds i'pkr okLrfod vkfMV 'qk: gksrk gS ftldks lkekU; Hkk"kk esa osjhfQds'ku ;k lR;kiu dgrs gSA iwoZ fu/kkZfjr ,oa lwfpr frfFk dks vlslh ds dk;kZy; vkSj dkj[kkus esa mifLFkr vfHkys[kksa dk vkfMV Vhe }kjk fujh{k.k ,oa v/;;u fd;k tkrk gSA vkfMV esa izkIr lwpukvksa ds vk/kkj ij vkfMV Iyku esa Qsjcny fd;k tkrk gSA osjhfQds'ku dh lkjh izfØ;k ds nkSjku vlslh mifLFkr jgrk gS rkfd oks vko';d lq>ko ,oa tokc ns ldsA
gS ftuds tokc vlslh ls izkIr gksus gSaA vkfMVj dk er rFkk D;k dk;Zokgh dh tkuk gS mldk Hkh fooj.k gksrk gSA bl fjiksVZ dks foHkkx ds ofj"B vf/kdkjh vko';drkuqlkj lq/kkj dj mls Qk;uy djrs gSaA bl fjiksVZ ij vafre gLrk{kj dfe'uj ds gksrs gSaA blh Qk;uy fjiksVZ ds vk/kkj ij vlslh ds lkFk tks Hkh dk;Zokgh visf{kr gksrh gS oks dh tkrh gSA mlds ckn lc yksx tksj ls cksyrs gSa fd tokgj pkSd okys vkuan lj dh t;A
CERA (Central Revenue Audit) :
dSx (Cag means Comptroller and Auditor General of India) bafM;k }kjk tks
vkfMV fd;s tkrs gSa mUgsa lsjk (Central Revenue Audit) dgk
tkrk gSA dSx dh fjiksVZ Hkkjr ds jk"Vªifr dks lkSaih tkrh gSA mudh vkKkuqlkj ;g fjiksVZ laln ds nksuksa lnuksa esa izLrqr dh tkrh gSA ;g vkfMV dLVe vkSj ,Dlkbt foHkkx }kjk fd;s lHkh vkfMVksa ls vyx ,oa vfrfjDr gksrs gSaA ;g vkfMV izeq[kr;k 'kkldh; foHkkxksa ds vk; O;; dh tkap djus ds fy;s fd;s tkrs gSaA
Self Audit or Internal Audit:
gj daiuh dk ;g nkf;Ro gS og baVjuy vkfMV dk ,d n{k ,oa izHkkodkjh flLVe cuk;s rkfd dk;Z lqpk: :i ls pyrk jgs rFkk daiuh dks oS/kkfud naMkRed izko/kkuksa ls nwj j[kk tk ldsA ,sls lsYQ vkfMV ds fuEufyf[kr mns'; gks ldrs gSa %
1-LkHkh ,Dlkbt fu;eksa] mifu;eksa rFkk izko/kkuksa dk leqfpr Kku ,oa ikyu
2-naMkRed izko/kkuksa ls iw.kZr;k cpko
3-M;wVh lgh ek=k ,oa lgh le; ij tek fd;k tkuk
4-M;wVh dh lgh x.kuk rkfd vf/kd M;wVh nsus ls cpk tk lds
5-'kklu }kjk izkIr lHkh izdkj dh NwVksa dk daiuh }kjk lgh mi;ksx
7-fu;kZr laca/kh lHkh lqfo/kkvksa] ykHkksa ,oa NwVkasa dk lgh mi;ksx fd;k tkuk
8-diuh ds yksxksa dks ,Dlkbt dkuwu dh leqfpr tkudkjh nsukA
Special Audit by Cost Accountant:
vizR;{k dj dh fdrkc mBkb;s vkSj mlesa ls ,Dlkbt okyk fgLlk iwjk i<+ tkb;s mlds ckn uhps if<+;sA
foHkkx }kjk fd;s tkus okys vkfMV ds vykok Hkh foHkkx dks ;g 'kfDr izkIr gS fd oks fdlh Hkh vlslh dk vkfMV lsD'ku 14, rFkk lsD'ku 14 ,, fdlh dkLV ,dkmaVsaV ls djok ldrk gSA ,sls vkfMV dks fo'ks"k vkfMV dgrs gSa%
,Dlkbt osY;w,'ku rFkk lsuosV ØsfMV ds laca/k esa fo'ks"k vkfMV fd;k tk ldrk gSA
Valuation Audit or Special Audit u/s Section 14A of CEA:
,Dlkbt M;wVh ds Hkqxrku ds fy;s osY;q,'ku lcls egRoiw.kZ ,oa uktqd igyw gS D;ksafd lkjk dk lkjk M;wVh Hkqxrku osY;q,'ku ij fuHkZj gSA ;g lqfuf'pr djus ds fy;s fd vlslh }kjk lgh vlslscy osY;w ij M;wVh nh tk jgh gS] foHkkx dbZ ckj Lis'ky vkfMV dk vkns'k ns ldrk gSA
;g vkfMV lsUVªy ,Dlkbt ,DV ds lsD'ku 14, ds rgr fn;s tk ldrs gSaA
;g vkfMV dsoy eq[; vk;qDr dh vuqefr ds ckn gh fn;s tk ldrs gSaA
vkfMV ds fy;s vkns'k ns ldrk gSA lgk;d vk;qDr ;k mi vk;qDr Hkh eq[; vk;qDr dh lgefr ;k vuqefr ls ,sls vkns'k ns ldrs gSaA
14 , ds rgr vkns'k fn;s tkus ds fy;s fuEu ifjfLFkfr;ka gks ldrh gSa
1- vlslh ftu NwVksa vFkkZr fMMD'ku dk Dyse dj jgk gS oks igyh utj esa xyr ;k nks"kiw.kZ fn[kk;h iM+ jgh gksaA
2- foHkkx dks yxrk gS fd vlslscy osY;w esa 'kkfey ugha fd;s tk jgs dqN [kpsZ vyx ls olwys tk jgs gSaA 3- eghusokj lsYl dk ;ksx okf"kZd lsYl ls esy ugha [kkrk vkSj nksukas esa dkQh varj gSA
4- okf"kZd ,dkmaV esa vU; vk; 'kh"kZd ds varZxr dkQh vkenuh fn[kk;h x;h gS tks fd Li"V ugha dh x;h gSA
5- vkSj dksbZ Hkh vU; dkj.k ftlls ;g lansg mitrk gS fd izksMDV dh okLrfod osY;w ij M;wVh ugha nh tk jgh gSA
Cenvate Credit Audit u/s Section 14AA of CEAdfe'uj vkQ
lsaVy ,Dlkbt dks 14AA of CEA ds rgr ;g 'kfDr izkIr gS fd oks
lsuosV ØsfMV ds fo'ks"k vkfMV dk vkns'k ns ldrk gSA,sls vkns'k nsus ls iwoZ dfe'uj ds ikl bl ckr ij fo'okl djus ds i;kZIr dkj.k gksus pkfg;s fd %
1-vlslh }kjk mi;ksx fd;k x;k lsuosV lkekU; lhekvksa ls vkxs fudy x;k gS
2-vlslh dk tSlk fctusl gS ;k oks tSlk izksMDV cuk jgk gS ;k oks tSlk dPpk eky mi;ksx esa yk jgk gS] mlds vuqlkj og tks lsuosV ys jgk gS og eSp ugha djrk gS
lsD'ku 14,, ds rgr vkfMV dks laikfnr djus ds fy;s eq[; vk;qDr fdlh Hkh dkLV ,dkmaVsaV tks fu/kkZfjr 'kS{kf.kd ,oa oS/kkfud vko';drkvksa dks iwjk djrk gks] dks fo'ks"k vkfMV ds fy;s vkns'k ns ldrk gSA lgk;d vk;qDr ;k mi vk;qDr lsD'ku 14,, ds rgr ,sls vkns'k ugha ns ldrs gS atcfd os lsD'ku 14, ds rgr vkfMV ds fy;s ,slk dj ldrs gSA bl vkfMV dk [kpZ rFkk dkLV ,dkmaVsaV dh Qhl dk Hkqxrku dasnzh; 'kklu vFkkZr ,Dlkbt foHkkx }kjk fd;k tk;sxkA lsD'ku 14, ds rgr vknsf'kr vkfMV ds fy;s dkLV ,dkmaVsaV dks phQ dfe'uj vkQ ,Dlkbt ukfer djsaxk tcfd lsD'ku 14 ,, ds rgr fd;s tkus okys Lis'ky lsuosV vkfMV ds fy;s dkLV ,dkmaVsaV dks dfe'uj vkQ ,Dlkbt ukfer djsxkA ekM;wy dk ist 525 ns[kksA
lsD'ku 14 , ds osY;q,'ku vkfMV ds fy;s dkLV ,dkmaVsaV dks viuh fjiksVZ esuqQDpjj dks Lis'ky vkfMV dk vkMZj nsus ds vf/kdre 180 fnuksa ds aHkhrj ns nsuh gksxhA
tcfd lsD'ku 14,, ds rgr vkfMV fjiksVZ nsus dh le; lhek dfe'uj }kjk fn;s x;s vkns'k esa mYysf[kr dh tk;sxhA
lsD'ku 14 , ;k lsD'ku 14,, ds rgr Lis'ky vkfMV dk vkMZj izkIr gksus ds lkFk gh lkFk dkLV vkfMVj dks oks lkjh 'kfDr;ka izkIr gksxh tks ml vkfMV dks laiUu djus ds fy;s vko';d gSaA ;|fi dkLV vkfMVj dks fdlh dks ltk nsus dk vf/kdkj ugha gS rFkkfi og viuh fjiksVZ es 'kklu dks bl laca/k esa lq>ko ns ldrk gSA
vkfMV iwjk gksus ds i'pkr esuqQDpjj dks izkd`frd U;k; ds fl)kar Law of natural justice ds vuq:i viuk i{k j[kus dk volj
fn;k tk;sxkA
1-fdlh Hkh [kpZ ;k lsuosV ØsfMV dh t:jr ij mls ,rjkt ugha djuk pkfg;sA ;g daiuh dks ns[kuk gS fd oks [kpZ djuk pkfg;s Fkk ;k ugha djuk pkfg;s FkkA vkfMVj dks ml [kpZ ij fy;s x;s lsuosV ØsfMV dh tkap djuh gS fd og lgh rjhds ls mi;ksx esa yk;k x;k ;k ughaA
2-mls ,d j[kokys dh rjg O;ogkj djuk pkfg;s u fd ,d vkykspd dh rjg tSlk fd dgk x;k gS fd "' Auditor is a watch dog not a blood hound''(blood hound means f'kdkjh dqRrk)
3-gj O;ogkj dks ;k gj dkxt dks lansg dh utj ls ns[kuk lgh ugha gSA
4-mls O;ogkfjd gksuk pkfg;s vkSj utjvankt fd;s tkuh okyh phtksa dks utjvankt dj nsuk pkfg;sA
Form of Audit report on special audit conducted u/s 14A or 14AA:
lasVy ,Dlkbt ,DV esa lsD'ku 14 , rFkk lsD'ku 14 ,, ds rgr fd;s x;s Lis'ky vkfMV dks fjiksVZ djus ds fy;s dksbZ QkeZ fu/kkZfjr ugha fd;k x;k gS fQj Hkh fjiksVZ fy[kus ,oa izLrqr djus ds fy;s fuEufyf[kr lq>ko fn;s tkrs gSa %
osY;q,'ku vkfMV lsD'ku 14, ds fy;s % uhps fy[ks fooj.k nsuk pkfg;s %
1-esuqQsDpjj ds laaca/k esa ewyHkwr lwpuk;sa 2-fuekZ.k izfØ;k dk la{ksi esa fooj.k fp= ds lkFk
3-forj.k ,oa foi.k.k (distribution and marketing) ds laca/k esa
fooj.k
4-ys[kk uhfr;ka ,oa fof/k;ka Accounting policies
5-ykxr ds foLr`r fooj.k
6-os [kpsZ tks NwV ds fy;s Dyse fd;s x;s gSa
7-vyx ls mYysf[kr [kpsZ tks vyx ls pktZ fd;s x;s gSa 8-cSysal 'khV esa fn;s x;s lsYl ds fQxj ls feyku
9-dkLV vkfMVj dh fo'ks"k Vhi ,oa lq>ko 10- ekM;wy dk ist 527 iwjk if<a;sA
1-esuqQsDpjj ds laaca/k esa ewyHkwr lwpuk;sa 2-fuekZ.k izfØ;k dk la{ksi esa fooj.k fp= ds lkFk 3-fiNys rhu o"kksZ esa fdruk lsuosV vosy fd;k x;k\ 4-fiNys rhu o"kksZ esa dqy fdruh M;wVh gqbZ\
fdruh uxn esa Hkqxrku dh x;h \ vkSj fdruk lsuosV vosy fd;k x;k\
5-fiNys rhu o"kksZ dk buiqV vkmViqV jsf'k;ksa fdruk gS\ vxj ugha fudkyk tk ldrk rks mldk Li"Vhdj.k
6-mu nLrkostksa dk laf{kIr fooj.k ftudh tkap dh x;hA
7-dkLV vkfMVj dh laf{kIr Vhi ,oa lq>kko
7.9 Audit When Goods are Manufactured in Customs Bonded Warehouse : ekM;wy ls i<+ks fQj fganh dh fdlh fdrkc ls i<+ksA 7.10 Legal Position of Special Audit Report :
1- Lis'ky vkfMV fjiksVZ dks ,DliVZ dh fjiksVZ Hkh dgk tkrk gSA vr% dkLV vkfMVj dh fjiksVZ dks ,DliVZ dh fjiksVZ ekuk tk ldrk gS rFkk mlesa of.kZr ckrksa dks rF;kRed ekuk tkrk gSA dksVZ esa py jgs izdj.k esa dkLV vkfMVj dh fjiksVZ dks lcwr ds :i esa is'k fd;k tk ldrk gS rFkk dkLV vkfMVj dks xokg ds :i esa cqyk;k tk ldrk gSA vxj dksVZ dks yxrk gS fd ,DliVZ ds fooj.k esa rkfdZdrk dh deh gS rks mls vf/kdkj gS fd oks ml iwjs fooj.k dks fujLr dj nsA
2- fjiksVZ esa lkjs rF;] lkjh /kkj.kkvks ,oa lkjh ifjdYiukvksa dk fooj.k fn;k tkuk pkfg;sA ;fn fdlh uksfVl essa vlslh ls fdlh osY;w ij M;wVh ekaxh tkrh gS vkSj mlesa ml izfØ;k dk fooj.k ugha gS ftlds vk/kkj ij osY;w fudkyh x;h gS rks vlslh fdl vk/kkj ij uksfVl dk fojks/k djsxk vkSj viuh ckr dgsxkA fooj.kghu fjiksVZ ;k uksfVl izkd`frd fu;e ds fl)kar ds f[kykQ gSA fjiksVZ cukrs ,oa izLrqr djrs le; bl fl)kar dks /;ku esa j[kuk pkfg;sA
vkfMVj ds nk;js ls ckgj dh gksA mls viuh fjiksVZ bl rjg ls cukuh ,oa izLrqr djuh pkfg;s fd fjiksVZ i<+us okyk vf/kdkjh ml ij lh/ks lh/ks fu.kZ; ys ldsA fdl vkbVe esa fdruk lsuosV vykm djuk gS ;g foHkkx dk dke gS vkSj vkfMVj dks bl laca/k esa er O;Dr ugha djuk pkfg;sA mls flQZ ;g ns[kuk pkfg;s fd tks lsuosV fy;k tk jgk gS og 'kklu ds vkns'k ls esy [kkrk gS ;k ughaA
4- fdlh Hkh ,DliVZ dk fopkj ;k vksfifu;u ,d lk{; ;k lcwr ek= gS vkSj ;g fdlh Hkh vnkyr ds fy;s ca/kudkjh ugha gSA ;g t:jh ugha fd vnkyr ;k tt bl fopkj ls lger gh gksA ,DliVZ dks viuh fjiksVZ esa viuh tkap laca/kh lkjs rF; izLrqr djus pkfg;s ij mls lykg nsus ls cpuk pkfg;sA ,d fjiksVZ esa ,d ,DliVZ us fdlh mRikn ds DyklhfQds'ku ij gh iz'u mBk fn;k Fkk rks ;g ekuk x;k fd og viuh gn ls vkxs pyk x;k gSA
5- ;fn vnkyr ,DliVZ dh lykg ;k fopkj dks /;ku esa j[krh gS rks ,DliVZ dk vnkyr esa Økl ,xtkfeus'ku ;k izfr ijh{k.k fd;k tk ldrk gS rFkk fjiksVZ ds fdlh Hkh va'k ij mlls loky fd;s tk ldrss gSaA
6- fjiksVZ ij izfr ijh{k.k bl ckr ls euk ugha fd;k tk ldrk fd fjiksVZ nsus okyh laLFkk cgqr vuqHkoh ,oa izfl) gSA fjiksVZ ds mij loky fd;s tk ldrs gS pkgs fjiksVZ nsus okys dh mez] vuqHko] izfr"Bk ;k izflf) dqN Hkh gksA
7- dkLV vkfMVj dh fjiksVZ Hkh fdlh vU; ,DliVZ dh fjiksVZ dh rjg ghs gSA vxj bl fjiksVZ dk iz;ksx fdlh vlslh ds f[kykQ fdlh lk{; ds :i esa fd;k tk jgk gS rks vlslh dks iwjk gd gS oks bl fjiksVZ dks xyr ;k i{kikriw.kZ crkus ds fy;s vius fopkj] lcwr ;k xokg vnkyr esa is'k dj nsA vnkyr dks ,sls fdlh Hkh fopkj ] lcwr ;k xokg ij /;ku nsuk gh gksxk vkSj viuk Lo;a dk fu.kZ; gh djuk gksxkA
