Taxmanns Handbook on Secretarial Audit Indepth yet succinct guide on secretarial audit, starting from the initial acceptance

This book serves as an extensive, yet concise, handbook on Secretarial Audit, addressing a wide array of topics, including: The Significance and Advantages of Secretarial Audit Detailed Procedures and Subtleties of the Audit Process Guidelines and Safeguards for Certain Issues Critical Considerations and Factors to be Included The Obligations of the Secretarial Auditor in Identifying and Addressing Fraud Aspects of Quality Assurance in Secretarial Audit Exploring the Impact of Secretarial Audit on:o Corporate Leadership and Governanceo Strategic Planning and Execution in Businesso Advancing Sustainability and Responsible PracticesThe book will be helpful for Company Secretaries (both in employment and practice), other key managerial personnel (KMPs) and senior management who deal with compliance and governance aspects in their daytoday professional life. It will also be helpful for stakeholders perusing secretarial audit reports and boards of companies.The Present Publication is the latest 2023 edition and has been amended upto October 2023.This book is authored by CS Usha Ganapathy Subramanian, CS A Sekar, and Dr Ranjith Krishnan with the following noteworthy features: [Integration of Essential Components] , which includes:o Crucial elements from Auditing Standardso Insights from Guidance Noteso Contents from the Manual issued by the ICSI [Authors Contributions] The authors have added their insights and knowledge from extensive experience. They have also input the findings from a thorough research [360 Coverage] , which includes:o Stakeholder Expectations The book is customised to meet what stakeholders in Secretarial Audit anticipateo Legislative Requirements It also addresses and complies with the demands of lawmakerso Corporate Needs The content is crafted to cater to the necessities of corporates w.r.t. to Secretarial Audito GroundLevel Challenges The book tackles the challenges faced by Secretarial Auditors in practical scenariosThe detailed contents of the book are as follows: Introductory Chaptero The Need for Assurance on Complianceo Evolution of Provisions Relating to Assurance on Complianceo Framework for Assurance on Compliance under the Companies Act, 2013o Definition of Secretarial Audito Mandatory Requirement for Secretarial Audito The Case for Voluntary Adoption of Secretarial Audito Benefits of Secretarial Audito Who can perform Secretarial Audit?o Literature on Secretarial Audit Secretarial Audit and Secretarial Auditoro The Concept of Audito An Overview of the Various Audits under the Companies Act, 2013o Nature of Secretarial Audito Scope of Secretarial Audito The Contours of Responsibility of the Secretarial Auditoro Appointment, Qualification and Independence of a Secretarial Auditoro Powers of a Secretarial Auditor Stages of Secretarial Audito Factors Involved in Planning and Performing an Audito Stages of an Audito ICSI Auditing Standardso Matters relating to Professional Misconduct while Obtaining Professional Worko Acceptance of Secretarial Audit Engagemento Planning the Audito Audit Documentationo Understanding the Environmento Assessing the Riskso Determining Materialityo Performing Various Audit Procedureso Evaluating Audit Evidenceo Forming an Opiniono Drafting and Submitting the Secretarial Audit Reporto Presence at AGM Understanding the Companys Environment, Internal Controls and Preliminary Review of Documentso Understanding the Entity and its Environmento Internal Controls and Compliance Systemso Relying on the Work of Other Professionalso Access to Books of Account and other Recordso Preliminary Examination of Filings for New Clients Master Informationo Previous Years Financial Statements Part I Current File and Corporate Lawso Compilation of Information for Current Fileo Matters to be verified under Corporate Laws Part II Securities Laws, FEMA Regulations, Other Applicable Laws, and Other Aspectso Securities Market Regulationso FEMA, 1999 and the Rules and Regulations thereundero Other Specifically Applicable Lawso Adequacy and effectiveness of systems in place to ensure compliance with general lawso Governance Aspectso Other Aspects Auditors Responsibility in Respect of Fraudo What is fraud?o A Study of Responsibility in Relation to Fraudso Areas requiring indepth focus in fraud detection Evaluation of Audit Evidence, Forming of Opinion and Preparation of Secretarial Audit Reporto Evaluating Audit Evidenceo Forming an opiniono Process for Forming of Opiniono Management Representation Lettero Unmodified/Modified Opiniono Limitations on the Scope of Audito Auditors Responsibilityo Format of Report Ensuring Quality Control in Secretarial Audito Quality Controlo The ICSI Manual on Quality Control Processeso Components Necessary for Establishing Quality in a Firms Functioningo Internal Quality Control Aspectso Quality in Client Interactiono Quality Considerations Specific to