Audit Articles

Negative Non-Controlling Interest Under Ind AS: A Full Analysis

Posted by CA Aman Rajput 31 October 2026 53 Views

Explore if Non-Controlling Interest (NCI) can be negative under Ind AS. We analyse Ind AS 110 and Schedule III for clarity.

Foreign Subsidiary Audit: What Auditors Need

Posted by Sudheer

31 October 2026 47 Views

Prepare your foreign-owned subsidiary for its statutory audit. Discover what auditors will ask for regarding intercompany balances, FEMA, tax, and more.

Form 3CD Tax Audit Due Date Extension AY 2026-27 Guide

Posted by Ritesh Jain 24 October 2026 28423 Views

Navigate Form 3CD tax audit deadlines for AY 2026-27. Understand extension realities, critical clauses, and pre-filing actions to ensure compliance and avoid penalties.

AI in Audit: What CAs Must Still Own

Posted by Harsimran Kaur 21 October 2026 157 Views

Discover how AI is transforming audits. Learn where AI excels, where it fails, and the crucial tasks CAs must always retain for success.

Sankey Diagrams: A Visual Audit Tool for Tracking Value

Posted by Arnab Mitra 19 October 2026 136 Views

Discover how Sankey diagrams can enhance your audit toolkit. Visualise financial flows, identify risks, and trace transactions more effectively than traditional tables.

Pre-Audit Health Check: 10 Questions for Auditors

Posted by Harsimran Kaur 14 October 2026 118 Views

Prepare for your audit! Ask these 10 crucial questions before the auditor arrives to save time, avoid issues, and ensure a smooth process. Get ready now!

NBFC Auditors: Test RBI 2026 IT Directions on Controls

Posted by DeepakGoel 03 October 2026 171 Views

Auditors: Discover what to test regarding maker-checker and delegation of authority under RBI's 2026 IT directions for NBFCs. Ensure controls are system-based and provable.

Review Client Spend Controls Before Audit

Posted by Rajith Shaji 29 September 2026 959 Views

Proactively review your client's spend controls. Learn how to identify weaknesses in approval chains, documentation, and reimbursements to prevent audit issues....

Ind AS Insights: NBFCs, Mining, Real Estate & Manufacturing

Posted by Arnab Mitra 30 September 2026 209 Views

Discover how Ind AS applies differently across NBFC lending, mining, real estate, and manufacturing. Learn practical insights for complex accounting challenges....