If the Debentures are issued as collateral security either to Banks or Creditors the Auditor needs to ensure that such issue is approved by

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Syllabus of the paper:

Auditing 50% weightage
1. Auditing Concepts
2. Provision relating to Audit under Companies Act


If the Debentures are issued as collateral security either to Banks or Creditors the Auditor needs to ensure that such issue is approved by