Sec 143(7)

Auditing

Mam can you differentiate test audit and supplementary [Video Time Stamp: 08:48] Video Details ------------- P5 - Auditing and Ethics Special Features of Audit of Different Type of Entities #13. Audit of Commercial Accounts

21SCO08 mahalakshmi

CA Inter

★ 1K+

16-Nov-25 16:28

145

Answers (1)

Supplementary Audit is an audit carried out in addition to statutory audit already done by another auditor (usually by Chartered Accountants appointed by a government company), appointed by CAG, to ensure that statutory audit conclusions are correct. Test Audit means examining only selected transactions of the government department instead of checking 100% transactions. Conducted routinely as part of regular audit by CAG.

Pradnya Bajaj

Faculty

17-Nov-25 08:01