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Articles by CA Amrita Chattopadhyay

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Importance of written representation in Audit

  CA Amrita Chattopadhyaypro badge    19 June 2015 at 10:37

IMPORTANCE OF WRITTEN REPRESENTATION IN AN AUDIT IntroductionCompanies Act 2013 has increased the responsibility of the auditor to manifold. The auditor has to take into consideration many factors while issuing report to the members of the company.As



Social Accounting & its importance

  CA Amrita Chattopadhyaypro badge    28 May 2015 at 10:24

Social accounting is a way of demonstrating the extent to which an organization is meeting its stated social or ethical goals. Technically, the term �social accounting� or �social auditing&rdqu



Going concern & importance of continuity management

  CA Amrita Chattopadhyaypro badge    15 May 2015 at 10:54

Introduction The financial statements of an organization are prepared based on certain fundamental accounting assumptions. These assumptions may not be specifically stated, but their use and acce