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Audit Articles



Due to restrictions caused by the COVID 19 pandemic and the related lockdown, several restrictions are faced by the auditors in terms of visiting the client location, meeting with the client, obtaining of audit evidence

Posted in Audit |   3160 Views



Internal Audit has benefits like monthly Visits for analysis of data, guidance to accounts team and informal training, and many more.

Posted in Audit |   463 Views



Going Concern is a concept where the continuity of a business organisation is assessed. Up until now, we were least bothered by this concept as this was taken f..

Posted in Audit  2 comments |   1720 Views



Why of Actuarial Valuation is required for Accounting of Gratuity Benefits in compliance of IndAS19 & AS 15 (Revised 2005) by Indian Public, Private and Multinational Companies ?

Posted in Audit |   421 Views



Every company other than Government company shall file an onetime return of outstanding receipt of money or loan by a company but not considered as deposits, in terms of clause (c) of sub-rule 1 of rule 2 from the 01st April, 2014 to 31st March, 2019, as specified in Form DPT-3 within "ninety days from 31st March, 2019

Posted in Audit  2 comments |   1444 Views



Recently Ministry of Corporate Affairs has come out with Companies (Auditor's Report) Order, 2020; along with the increase in the scope of many clauses and insertion of new clauses, there is also deletion of an existing clause.

Posted in Audit |   1554 Views



The Finance Minister while giving the details of the Economic Package announced the extension in the Tax Audit date and the due date to file the Income Tax Return. However, with the deferment one should not forget the Tax Audit Checklist for FY 19-20.

Posted in Audit  2 comments |   12802 Views



Sec 139 of the Companies Act 2013 provides that every company shall appoint an individual or firm as an auditor of the company. Appointment of an auditor is subject to the Board of directors and members of the company at AGM or EGM

Posted in Audit |   1598 Views



Assessment of Going Concern is one of the key areas which require the attention of Auditors and Management for the audit of financial statements for the year ended 31st March 2020. However, it is the general assumption of people that assessment of going concern is only the responsibility of auditors and not that of management.

Posted in Audit |   416 Views



It seems that the current year's audit will be a virtual one and from our own offices presently scattered at different locations as most of us are working from home.

Posted in Audit  2 comments |   1470 Views





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