Browse Articles Audit Articles


23 October 2017 at 10:56

Forensic Analysis of Financial Statements - PESTEL Matrix

  POSTED BY Tehsinkhan Pathan

PESTEL Analysis can be referred as Comprehensive version of SWOT Analysis. Rather PESTEL Analysis complements SWOT Analysis since PESTEL deals with specific ext

  0 comments |   97 Views


14 October 2017 at 11:44

Forensic Analysis of Financial Statement - SWOT as a tool

  POSTED BY Tehsinkhan Pathan

SWOT Matrix is mainly used for Organisational Strategy building and Business planning. From our perspective, it may be useful in financial analysis to understan

  2 comments |   709 Views


10 October 2017 at 11:02

Forensic Analysis of financial statements - Understanding Business

  POSTED BY Tehsinkhan Pathan

Our object here is about how to understand business and industry & its impact. Since there is no standardize method, so I will share some example so that method

  1 comments |   955 Views


29 September 2017 at 09:53

Forensic Analysis of Financial Statements - Can I do?

  POSTED BY Tehsinkhan Pathan

There is a lot of buzz about one most heard world Financial Analysis or Forensic Analysis of financial statement among students and new comer professionals.

  0 comments |   1215 Views


27 September 2017 at 11:37

External Confirmations 3R's - Relevant, Reliable, Risk Mitigable

  POSTED BY CA Kanika Mittal

When used with other audit procedures, external confirmations can be an effective audit tool in detecting fraud in accounts. In addition, to obtain sufficient a

  1 comments |   757 Views


18 August 2017 at 12:09

Ind AS transition - A pleasure though under pressure

  POSTED BY P.R. Sethuraman

Any pleasure issues out of pressure. The first delivery of a just married couple is full of expectation and hope, not only for the couple graced with but also f

  1 comments |   943 Views


17 August 2017 at 11:22

Tax Audit (Sec 44AB) limit for Business is 1 Crore or 2 Crore?

  POSTED BY Soumya Laha

In this article I have tried to clear the confusion about tax audit limit with explanation.

  14 comments |   10723 Views


31 July 2017 at 10:58

Innovation in Finance and Audit

  POSTED BY saumit patki

The article throws light on modern technologies in Finance and audit sector.

  0 comments |   1437 Views


26 July 2017 at 10:54

Role of Key Audit matters

  POSTED BY P.R. Sethuraman

Role of key audit matters (KAM) (SA 101)

  0 comments |   876 Views


04 July 2017 at 11:05

Internal Audit in India

  POSTED BY Shekhar Gupta

Internal Auditing is the evaluation of organizations activities and operations to bring in efficiency add value and improve organizations operations.

  0 comments |   1030 Views


08 June 2017 at 11:33

Demonetization - Additional audit procedures

  POSTED BY CA Amrita Chattopadhyay

The objective of demonetization is to prevent the funding of terrorism as well as to crack down on black money in the country.

  5 comments |   1805 Views


29 May 2017 at 11:12

An overview : Internal Financial Controls

  POSTED BY Shreya Garg

IFCs made easy

  2 comments |   1139 Views


04 May 2017 at 11:07

Auditor's/ Management perspective - Equity Investments per Ind AS

  POSTED BY CA Anuj Agrawal

After the applicability of Ind-As in India the situation specific to the treatment of Equity Investments will be different and it will eventually change the who

  2 comments |   904 Views


04 May 2017 at 11:07

Critical issue - Removal of auditor

  POSTED BY CS Divesh Goyal

The procedure for removal of auditors is given in sub-section (1) of Section 140 of the Act.

  5 comments |   2360 Views


02 May 2017 at 10:52

Analysis on branch auditor

  POSTED BY CS Divesh Goyal

Interpretation/ procedure for appointment of branch auditor or audit of branch under Companies Act, 2013

  2 comments |   1322 Views


29 April 2017 at 12:05

Breach of Covenants of a Loan - 'Classification change' under Ind AS

  POSTED BY CA Anuj Agrawal

Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per

  2 comments |   1516 Views


24 April 2017 at 11:10

Normal Sale/Purchase transactions - Embedded Derivatives as per Ind-AS IFRS

  POSTED BY CA Anuj Agrawal

In continuation of previous articles on Double-double test, Caps & Floor , Call/Put/ Prepayments, Foreign Currency Bonds ,Credit derivatives & leases related o

  0 comments |   1331 Views


18 April 2017 at 11:20

Whether non ratification of statutory auditor is removal of statutory auditor

  POSTED BY CS Divesh Goyal

Whether non ratification of statutory auditor is removal of statutory auditor

  8 comments |   1729 Views


18 April 2017 at 11:18

Requirement of Consolidated Financial Statements - Companies Act Vs. Ind AS

  POSTED BY CA Anuj Agrawal

In today's globalization and diversified businesses, it is very common to have several associates, Joint Ventures & Subsidiaries companies and various other for

  0 comments |   465 Views


01 April 2017 at 13:06

GST Simplified - Levy, Supply & Rates

  POSTED BY CA Nikhil Jhanwar

Series#2 explains aspects of Levy, Rates & Supply under GST.

  5 comments |   3190 Views








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