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    atul@camangal.com
    Fri, 15-May-2026
    AUDIT & ASSURANCE

    Statutory Audit & Assurance Services Delhi

    Comprehensive audit services to ensure compliance and optimize financial performance

    Statutory Audit
    Tax Audit
    GST Audit

    In a time when audit compliances are undertaken as an obligatory compliance, we at "Atul Mangal & Co." take the liberty of using our auditing and assurance services to evaluate existing financial procedures of a business and gain extensive insight to help our clients. This allows us to holistically understand a business's functionality and operations, thereby allowing us to develop better financial reports/analysis, maintain more accurate records and bridge gaps faster so that fiscal planning procedures become more efficient over time

    Our Audit & Assurance Services

    We provide comprehensive audit services tailored to meet regulatory requirements and business needs

    Statutory Audit

    Comprehensive statutory audit services as per regulatory requirements

    Tax Audit

    Professional tax audit services as per Section 44AB requirements

    GST Audit

    Complete GST audit services including annual returns and GSTR-9C

    Internal Audit

    Internal audit services as per Companies Act, 2013 requirements

    Statutory Audit

    Comprehensive statutory audit services as per regulatory requirements

    An audit is the examination of an entity's financial statements and accompanying disclosures by an independent auditor. The result of this examination is a report by the auditor, attesting to the fairness of presentation of the financial statements and related disclosures. The auditor's report must accompany the financial statements when they are issued to the intended recipients.

    In India statutory audit means the audit which is prescribed by statue. The dictionary meaning of the term "audit" is check, review, inspection, etc. There are various types of audits prescribed under different laws like company law requires a company audit; cost accounting law requires a cost audit, etc…

    We while conducting statutory Audit's follows various standards on auditing (SA'S) prescribed and issued by the Institute of Chartered Accountants of India (ICAI). We have an expert team possessing relevant expertise in the audit functions

    Tax Audits

    Professional tax audit services as per Income Tax Act requirements

    The Income-tax Law requires the taxpayer to get the audit of the accounts of his business/profession from the view point of Income-tax Law.

    Section 44AB gives the provisions relating to the class of taxpayers who are required to get their accounts audited from a Chartered Accountant. The audit under section 44AB aims to ascertain the compliance of various provisions of the Income-tax Law and the fulfillment of other requirements of the Income-tax Law. The audit conducted by the Chartered Accountant of the accounts of the taxpayer in pursuance of the requirement of section 44AB is called tax audit.

    The Chartered Accountant conducting the tax audit is required to give his findings, observation, etc., in the form of audit report. The report of tax audit is to be given by the Chartered Accountant in Form Nos. 3CA/3CB and 3CD

    Goods & Services Tax (GST) Audit

    Complete GST audit services including annual returns and compliance

    "Audit" means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made there under or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made there under;

    Types of GST audit

    There are basically three types of GST audit:

    • Goods & services tax audit by Chartered Accountant (CA).
    • Goods & services tax audit by tax authorities.
    • Goods & services tax - special audit.

    We are very professional in our approach while conducting GST audit as it takes lot of time & efforts in preparation & filling of GST annual returns and GSTR-9C for audit

    Internal Audit

    Internal audit services as per Companies Act, 2013 requirements

    As per section 138 of companies Act, 2013 -mandatory requirement

    (1) Such class or classes of companies as may be prescribed shall be required to appoint an internal auditor, who shall either be a Chartered Accountant or a Cost Accountant, or such other professional as may be decided by the board to conduct internal audit of the functions and activities of the company.

    (2) The Central Government may, by rules, prescribe the manner and the intervals in which the internal audit shall be conducted and reported to the Board.

    Companies required to appoint internal auditor

    The following class of companies shall be required to appoint an internal auditor [which may be either an individual or a partnership firm or a body corporate], namely:-

    (a) Every listed company;

    (b) Every unlisted public company having-

    • Paid up share capital of 50 crore rupees or more during the preceding financial year; or
    • Turnover of 200 crore rupees or more during the preceding financial year; or
    • Outstanding loans or borrowings from banks or public financial institutions exceeding 100 crore rupees or more at any point of time during the preceding financial year; or
    • Outstanding deposits of 25 crore rupees or more at any point of time during the preceding financial year; and

    (c) Every private company having-

    • Turnover of 200 crore rupees or more during the preceding financial year; or
    • Outstanding loans or borrowings from banks or public financial institutions exceeding 100 crore rupees or more at any point of time during the preceding financial year:

    Provided that an existing company covered under any of the above criteria shall comply with the requirements of section 138 and this rule within six months of commencement of such section.

    (2) The Audit Committee of the company or the Board shall, in consultation with the Internal Auditor, formulate the scope, functioning, periodicity and methodology for conducting the internal audit.

    Our services

    • Conducting internal audit as per applicable regulatory requirements
    • Reporting to management on weaker areas

    Need Professional Tax & Financial Advice?

    Get personalized guidance from our expert team of Chartered Accountants. We're here to help you navigate complex tax laws and optimize your financial planning.