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Audit Articles



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 |   837 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 |   1186 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 |   10623 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 |   1266 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 |   305 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 |   1301 Views



There is a sea change that is expected in the way businesses (including banking) is conducted and the way the audit profession would require to nurture itself to adopt to the changing environment.

Posted in Audit |   763 Views



Impact of COVID-19 situation on Audit of Financial Statements

Posted in Audit  1 comments |   751 Views



By this time, when the Accounting and auditing community are busy with the finalization of financial statements for the year ended 2020, they might have gone through The ICAI ACCOUNTING & AUDITING ADVISORY Impact of Coronavirus on Financial Reporting and the Auditors Consideration.

Posted in Audit |   899 Views



Bank Branch Statutory Audit from Remote Location due to COVID 19

Posted in Audit |   1702 Views





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