# Audit of Different Types of Entities - Common Considerations
Major points to be kept in mind while performing audit of different entities:
## 1. Constitution of the Organisation
- Examine constitution of the organisation
- Examine bye-laws / rules and regulations / trust deed
- Examine powers of members of management and other officers
- Examine minute books of managing committees and of members' general meetings
## 2. Internal Controls
- Evaluate the ICS in the organisation
## 3. Accounting Framework
- Examine accounting policies followed
- Examine accounting records maintained
## 4. Expenditure Verification
Check various expenditures of the organisation - Salary, Rent, General Expenses, etc.
## 5. Assets and Liabilities
- Verification of assets and liabilities
## 6. Income Verification
Check various receipts in the form of fees, rent, income on investment, and donations.