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LEGAL AUDIT (लेखापरीक्षणं अहवाल)
What is a Legal Audit ?
The word legal audit is made from two words ‘legal’ and ‘audit’. Legal audit is the process of verification of the documents and records of the company. The auditor checks whether the figures, documents and other financial statements released by the company are reliable and true.
Legal Audit is a systematic review of a company assets and related risk and opportunity. A Through legal audit involves comprehensive review of company agreements, policies and procedures and other legal strategies to be followed for better and smooth administration.
Section 139 to 148 of the Companies Act, 2013 with the provisions of the auditors, auditing and accounting.