Statutory auditor

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Statutory auditor is a person or entity with an auditing role, whose appointment is mandated by the terms of a statute.

Statutory auditor or external auditor in India

In India, the term “statutory auditor” refers to an external auditor whose appointment is mandated by law. A “statutory audit” is a legally required review of the accuracy of a company’s or government’s financial records.

Appointment of statutory auditors as per companies act 2013

Appointment of Auditors of a government company

purpose of a statutory audit

The purpose of a statutory audit is the same as the purpose of any other audit – to determine whether an organization is providing a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records and financial transactions


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