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Articles by CA Amrita Chattopadhyay

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Adopting Artificial Intelligence By Auditors - Need Of The Hour

  CA Amrita Chattopadhyay    02 September 2021 at 13:04

It's time for the auditing fraternity to get out of their comfort zone of using Excel & MS office and adopt and experiment with newer technologies and scale up their business.



Audit Quality Maturity Model V 1.0 - Requirements For Human Resource Management

  CA Amrita Chattopadhyay    20 August 2021 at 13:23

Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietor towards technological driven mechanism to increase the operational efficiency.



Audit Quality Maturity Model Version 1.0 - Practice Management

  CA Amrita Chattopadhyay    04 August 2021 at 14:09

Audit Quality Maturity Model (AQMM) is a tool for self-evaluation of audit firms & sole proprietor towards technological driven mechanism to increase the operational efficiency.



Paradigm Shift In Board Of Indian Companies due To Induction Of Woman Director

  CA Amrita Chattopadhyay    20 July 2021 at 15:34

More woman on the Board not only results in compliance with the law, but it also results in increased sales and production apart from creating a public image.



Is being a Digital Chartered Accountant, a need of the hour?

  CA Amrita Chattopadhyay    02 July 2021 at 11:40

The adoption of IT no longer remains a choice. It is critical for the firms to consider effective implementation of IT infrastructure to obtain the desired results.



Auditing Standard on other Assurance Services

  CA Amrita Chattopadhyay    21 June 2021 at 12:09

One of the areas in which a CA renders services is assurance engagement. Discussing Auditing Standards on Other Assurance Services including Certifications, Projections and Provisional Statements.



Applicability Of Code Of Ethics For Practicing Firms

  CA Amrita Chattopadhyay    07 June 2021 at 11:47

ICAI has issued a revised Code of Ethics 2019 which is applicable from 1st April 2020. The purpose of the Code is to promote an ethical culture in auditing.



Concept Of Small Shareholder Director

  CA Amrita Chattopadhyay    17 May 2021 at 09:40

The term Small Shareholders have been defined as persons holding shares of a nominal value of not more than INR 20,000 or such other sum as may be prescribed.



Integration Of Fraud Risk Factor In IFC Framework

  CA Amrita Chattopadhyay    01 May 2021 at 11:54

The management needs to have a certain benchmark to assess the adequacy of controls for the mitigation of risks. Without these benchmarks, the risk assessment will be subjective without any guiding post.



Registration u/s 12A: New Procedure under Income Tax Act

  CA Amrita Chattopadhyay    24 April 2021 at 13:03

The new provisions have removed the concept of perpetuity and have provided that the registration of even existing organizations registered u/s 12A and 12AA would be renewable after 5 years.