Suggested link	Volume	Query_No	Finalized_Date
Whether LTC availed of in two different calendar years, but in same accounting year are exempted from tax	6	32	15/10/1986
Calculation of divisible profits	6	33	21/05/1986
Qualifications in auditor's auditor's report in case of violations of the relevant statutory provisions	7	1	22/12/1986
Treatment of claims on self-insurance and on an outside insurance company	7	2	12/01/1987
Treatment of Advance Licences received for import of duty-free raw materials against export commitments but not realised in the books of account	7	3	12/01/1987
Treatment of liabilities the payments in respect of which are subject to performance of some activities	7	4	13/01/1987
Treatment of deferred revenue expenditure	7	5	13/01/1987
Revenue recognition in case of construction contracts	7	6	27/04/1987
Whether excise duty collected will be treated as a trading receipt	7	7	15/05/1987
(1) Expression of negative opinion in the auditors' report (2) provision for shortfall in the value of investments (3) Treatment of profit realised on the sale of trade investments	7	8	15/05/1987
Whether the amounts involved in show-case notices received from various Government authorities should be considered as contingent liabilities	7	9	15/05/1987
Disclosure of cash securities received from borrowers	7	10	15/05/1987
Disclosure of loan/cash credit taken against fixed deposits and interest thereon in the financial statements	7	11	15/05/1987
Booking of sales against F.O.R. destination contracts	7	12	26/05/1987
Whether a statutory auditor of a company should accept another assignment on retainership basis from the company	7	13	26/05/1987
System of accounting in an advertising company	7	14	08/06/1987
Amendment in the profit and loss account and the balance sheet after they are signed by the internal auditors but before they are issued to any third party	7	15	18/06/1987
Form of auditor's report under MAOCARO,1975	7	16	24/06/1987
Auditors qualification where provision for gratuity has not been made	7	17	24/06/1987
Appointment of a sole proprietor as an auditor of a company in which a partner of the sole proprietor in another firm of chartered accountants has interest	7	18	10/07/1987
Disclosure of "Amounts billed to Clients" and "Work-in-progress"	7	19	29/07/1987
Disclosure of instalments due under hire purchase sales	7	20	10/08/1987
Treatment of adjustments regarding prior period items, changes in accounting policies bonus provision etc. for the purpose of Section 349 of the Companies Act, 1956	7	21	10/08/1987
Relation between statutory main auditor and statutory branch auditor	7	22	11/08/1987
Provision for losses in case of construction contracts	7	23	21/08/1987