Audit Articles


ADT-1 Filing for First Auditor: Do You Need To?

Posted by CS Tanveer Singh Saluja 07 July 2021 5502 Views

Discover whether you need to file Form ADT-1 for your company's first auditor appointment. Understand the Companies Act 2013 provisions.



Other Assurance Services: Auditing Standards Explained

Posted by CA Amrita Chattopadhyay 21 June 2021 2786 Views

Discover auditing standards for other assurance services like certifications & projections. Learn about ICAI standards, engagement types, and documentation.



Code of Ethics for Practising Firms: ICAI Guidelines

Posted by CA Amrita Chattopadhyay 08 June 2021 2155 Views

Discover the ICAI's Code of Ethics 2019 for practising firms. Learn about fundamental principles, threats, and specific rules for auditors.



Internal Audit Evidence: Collection & Retention Guide

Posted by CA. Heet Shah 01 December 2021 5492 Views

Learn how to collect, retain, and review internal audit evidence. Ensure sufficiency and appropriateness for reliable audit opinions.



Internal Audit Planning: Your Essential Guide

Posted by CA. Heet Shah 07 June 2021 7879 Views

Discover how to effectively plan internal audit assignments. Learn about scope, risk assessment, resource allocation, and board approval. Ensure compliance.



Audit Standards: Application & Basics Explained

Posted by Udit Vyas 01 June 2021 3228 Views

Learn the basics of auditing and how to apply Standards on Auditing (SA 200-810) with a practical example. Essential for audit learners and trainees.



Bank Audit: Analysing Account Statements for Advances

Posted by Udit Vyas 22 May 2021 7725 Views

Learn how bank auditors analyse account statements for Cash Credit and Term Loans to ensure authenticity and compliance. Essential for fraud detection.



SRE 2400 (Revised): Understanding Review Engagements

Posted by Tanuj Chandra Saxenaa 22 May 2021 6127 Views

Discover SRE 2400 (Revised) for review engagements. Learn about objectives, principles, scope, terms, planning, and reporting for financial statement reviews.



SA 700 Audit Reporting: Forming Your Opinion

Posted by Tanuj Chandra Saxenaa 22 May 2021 3777 Views

Understand SA 700: Learn how auditors form opinions on financial statements and the key elements of an auditor's report. Effective from April 1st, 2017.



Surprise Audit Checks: Enhancing Audit Effectiveness

Posted by ABINAYA SURESHBABU 15 May 2021 39983 Views

Discover how surprise checks improve audit effectiveness by testing internal controls, identifying errors, and informing management actions. Learn more!




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