Implications of the Provisions of Companies Act 2013 on Audits, Auditors and Audit Profession

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dc.contributor.authorDr. Manoj Subhash Kamat
dc.contributor.authorDr. Manasvi M. Kamat
dc.date.accessioned2025-03-01T05:16:24Z
dc.date.available2025-03-01T05:16:24Z
dc.date.issued2025-03-01
dc.description.abstractThe Companies enactment of 2013 has the potential to be a historic milestone as it aims to improve corporate governance, simplify regulations, enhance the interests of minority investors and for the first time legislates the role of whistle-blowers. Sections 128 to 133 and 138 to 148 of new act 2013 deals with accounts, auditors and the audit profession. This paper under covers the key changes in the above provisions in the 2013 Act, having specific implications on the company audit and auditors compared to corresponding provisions in the Companies Act 1956. The key changes in the provisions relating to Audit and the Auditors along with its implications on the corporate sector are analysed from the academic and practical viewpoint.
dc.identifier.issn2320-3145
dc.identifier.urihttp://mescollege.ndl.gov.in/handle/123456789/61
dc.language.isoen
dc.relation.ispartofseriesSCHOLARS WORLD - INTERNATIONAL REFEREED MULTIDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH; February -2017
dc.titleImplications of the Provisions of Companies Act 2013 on Audits, Auditors and Audit Profession
dc.typeArticle
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