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moneycontrol.com भारत | लेखा परीक्षकों की रिपोर्ट > Computers - Software Medium & Small > लेखा परीक्षकों की रिपोर्ट से एडवेंट कंप्यूटर सर्विसेस - बीएसई: 531429, NSE: N.A

एडवेंट कंप्यूटर सर्विसेस

बीएसई: 531429  |  NSE: N.A  |  ISIN: INE101C01022  |  Computers - Software Medium & Small

खोजें एडवेंट कंप्यूटर सर्विसेस कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
 We have audited the accompanying financial statements of ADVENT
 COMPUTER SERVICES LIMITED as at 31st March 2015, which comprise the
 Balance Sheet as at 31st March 2015 and the Statement of Profit and
 Loss and the Cash Flow Statement for the year ended on that date, and a
 summary of significant accounting policies and other explanatory
 information.
 
 2.  Management''s Responsibility for the Financial Statements :
 
 Management is responsible for the matters stated in Section 134(5) of
 the Companies Act,2013with respect to the preparation of these
 financial statements that give a true and fair view of the financial
 position, financial performance and cash flows of the company in
 accordance with the Accounting principles generally accepted in India,
 including the Accounting Standards specified under Section 133 of the
 Act read with Rule 7 of the Companies (Accounts) Rules, 2014.  This
 responsibility includes the design, implementation and maintenance of
 internal control relevant to the preparation and presentation of the
 financial statements that give a true and fair view and are free from
 material misstatement, whether due to fraud or error.
 
 3.  Auditor''s Responsibility :
 
 Our responsibility is to express an opinion on these financial
 statements based on our audit. We conducted our audit in accordance
 with standards on Auditing issued by the Institute of Chartered
 Accountants of India. Those standards require that we comply with
 ethical requirements and plan and perform audit to obtain reasonable
 assurance about whether the financial statements are free from material
 misstatement.
 
 An audit involves performing procedures to obtain audit evidence about
 the amounts and disclosures in the financial statements. The procedures
 selected depend on the auditor''s judgment, including the assessment of
 the risks of material misstatement of the financial statements, whether
 due to fraud or error. In making those risk assessments, the auditor
 considers internal control relevant to the Company''s preparation and
 fair presentation of the financial statements in order to design audit
 procedures that are appropriate in the circumstances. An audit also
 includes evaluating the appropriateness of accounting policies used and
 the reasonableness of the accounting estimates made by management, as
 well as evaluating the overall presentation of the financial
 statements.
 
 We believe that the audit evidence we have obtained is sufficient and
 appropriate to provide a basis for our audit opinion.
 
 4.  Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, the said Financial Statements give the
 information required by the Act in the manner so required; give a true
 and fair view in conformity with the accounting principles generally
 accepted in India:
 
 i.  in the case of the Balance Sheet of the state of affairs of the
 Company as at 31st March, 2015;
 
 ii.  in the case of the Profit and Loss Account of the profit for the
 year ended on that date ; and
 
 iii. in the case of the Cash Flow Statement, of the cash flows for the
 year ended on that date.
 
 5.  Report on Other Legal and Regulatory Requirements :
 
 As required by the Companies (Auditor''s Report) Order 2015 issued by
 the Central Government of India in terms of sub section 143(11) of the
 Act , we give in the Annexure a statement on the matters specified in
 paragraph 3 & 4 of the said Order.
 
 Further to our comments in the Annexure referred to above, we report
 that:
 
 a) We have obtained all the information and explanations, which to the
 best of our knowledge and belief were necessary for the purposes of our
 audit;
 
 b) In our opinion, proper books of account as required by law have been
 kept by the company so far as appears from our examination of those
 books.;
 
 c) The Balance Sheet, Statement of Profit and Loss and Cash Flow
 Statement dealt with by this report are in agreement with the books of
 account;
 
 d) In our opinion the Balance Sheet, Profit and Loss Account and Cash
 Flow Statement dealt with by this report comply with the Accounting
 Standards specified under Section 133 of the Companies Act, 2013 read
 with Rule 7 of the Companies (Accounts) Rules, 2014.
 
 e) On the basis of the written representations received from the
 directors as on 31st March, 2015 and taken on record by the Board of
 Directors, we report that none of the directors are disqualified as on
 31st March, 2015 from being appointed as a director in terms of section
 164(2) of the Companies Act'' 2013;
 
 f) With respect to other matters to be included in the Auditors Report
 in accordance with Rule 11 of the Companies ( Audit and Auditors) Rules
 2014, in our opinion and to the best of our information and according
 to the explanations given to us :
 
 i.  The Company is not having any pending litigations. Hence no
 disclosure made on the impact of pending litigations on its financial
 position in its financial statements.
 
 ii.  The Company did not have any longterm contracts including
 derivative contracts for which there were any material foreseeable
 losses.
 
 iii. There were no amounts which were required to be transferred to the
 investor education and protection fund by the company.
 
 
 
 ANNEXURE TO THE INDEPENDENT AUDITORS'' REPORT
 
 (Referred to in paragraph 2 of the Auditor''s Report of even date to the
 members of Advent Computer Services Limited on the
 
 accounts for the year ended 31st March, 2015)
 
 1.  a) The Company has maintained proper records showing full
 particulars including quantitative details and situation of fixed
 assets.
 
 b) As explained to us, the fixed assets of the Company have been
 physically verified by the Management during the year in a phased
 periodical manner, which in our opinion is reasonable, having regard to
 the size of the Company and nature of its assets. In accordance with
 the phased program of verification, certain fixed assets were verified
 during the year and no material discrepancies were noticed on such
 verification.
 
 c) Fixed Assets disposed off during the year were not substantial, and
 therefore, do not affect the going concern assumption.
 
 2.  The company does not have any inventory.
 
 3.  a) The Company has not granted any loans, secured or unsecured, to
 companies, firms or other parties listed in the Register maintained
 under Section 189 of the Act.
 
 b) The Company has not taken any loans, secured or unsecured, from
 companies, firms or other parties listed in the Register maintained
 under section 189 of the Act.
 
 4.  In our opinion and according to the information and explanations
 given to us, there is an adequate internal control system commensurate
 with the size of the Company and the nature of its business with regard
 to the purchase of fixed assets and for the sale of services. Further
 on the basis of our examination of the books and information and as per
 the explanations given to us, we have neither come across nor have we
 been informed of any instance of continuing failure to correct major
 weaknesses in the aforesaid internal control.
 
 5.  There are no contracts that are required to be entered into the
 register maintained under Section 189 of the Companies Act.
 
 6.  The Company has not accepted any deposits from the public under
 Section 73 to Section 76 or anyother relevant provisions of the
 Companies Act, 2013 and rules framed thereunder.
 
 7.  In our opinion, the Company has an internal audit system, which in
 our opinion is commensurate with the size and nature of its business.
 
 8.  According to the information and explanation given to us, the
 Central Government has not prescribed for the maintenance of cost
 records under section 148(1) of the Companies Act, 2013.
 
 9.  a) According to the information and explanations given to us and
 the records of the Company examined by us, in our opinion the Company
 has been generally regular in depositing, with the appropriate
 authorities, undisputed statutory dues including Provident Fund,
 Employees State Insurance, Income Tax, Customs Duty, Cess and other
 material statutory dues as applicable.
 
 b) According to the information and explanations given to us, and
 relevant documents provided to us there are no undisputed outstanding
 statutory dues that have not been deposited on account of any dispute.
 
 10. The Accumulated losses of the company are not more than 50 percent
 of its net worth. The company has not incurred cash losses during the
 year covered by our audit and in the immediate preceding financial
 year.
 
 11. In our opinion and according to the information and explanations
 given to us, the Company has not defaulted in repayment of dues to any
 financial institution, bank or debenture holder.
 
 12. The Company has not granted any loans and advances on the basis of
 security by way of pledge of shares, debentures and other securities.
 
 13. In our opinion and according to the information and explanations
 given to us, the Company is not a chit fund or a nidhi/ mutual benefit
 fund/ society.
 
 14. The Company has not dealt with shares, securities, debentures and
 other investments during the year covered by our audit.
 
 15. According to the information and explanations given to us the
 Company has not given any guarantee for loans taken by others from
 banks or financial institutions.
 
 16. According to the information and explanations given to us and
 documents produced before us the company has not obtained any term
 loan.
 
 17. According to the information and explanations given to us and an
 overall examination of the Balance Sheet of the Company, we report that
 no funds raised on short-term basis have been used for long-term
 investment and vice-versa.
 
 18. The Company has not made any preferential allotment of shares
 during the year, to parties and companies covered in the register
 maintained under section 189 of the Companies Act, 2013.
 
 19. According to the information and explanations given to us, during
 the year covered by our audit report, the company has not issued any
 debentures
 
 20.  The company has not raised any money by public issue during the
 year.
 
 21.  During the course of our examination of the books and records of
 the Company carried out in accordance with the generally accepted
 auditing practices in India, and according to the information and
 explanations given to us, no material fraud on or by the Company has
 been noticed or reported during the course of our audit.
 
 
 For Vivekanandan Associates
 Chartered Accountants
 
 N.Subramanian
 Partner
 Membership No: 021628
 
 Place: Chennai
 Date: 28 th May, 2015
 
स्रोत: रेलीगरे टेचनोवा

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