Audit Articles


MOC - Memorandum of Changes

  Rahul ojha    31 March 2020 at 10:20

MOC- MEMORANDUM OF CHANGES, more often referred to as MOC is an important document enclosed with the Bank Audit Report whenever the Auditor observes significant issues affecting the Financial Statements of the Bank.



COVID-19 Impact- ICAI Advisory on Auditing and Accounting

  Suhasini    27 March 2020 at 12:30

Impact of Corona Virus on Financial ReportingCoronavirus (COVID-19) Impact on Financial Reporting – Accounting Year Ending March 31, 2020ICAI is concerned..



Audit/Certificate on Utilization of Govt Grant/Aid/Funds

  CA Satish Badve    26 March 2020 at 10:02

The Utilization Certificate and audit of utilization is required and asked by the authority Govt, Semi-Govt,Trust etc. This certificate is asked from Independent Chartered Accountants not related in any way to the Utilization entity.



An overview of Internal Audit Series 100 and 200

  Ram Agrahari    12 March 2020 at 10:19

This article gives an overview of the Internal Audit Series(SIA) 100 and 200. It explains the scope, applicability and objectives of Internal Audit Series(SIA) 100 and 200.



What's new in CARO 2020?

  P.R. Sethuraman    11 March 2020 at 10:09

Company auditor's report order (CARO) 2020



Changes in Companies (Auditor's Report) Order 2020 (CARO 2020)

  Amul Jain    03 March 2020 at 10:10

In this article, we are providing the summary of NEW & MODIFIED CLAUSES of CARO 2020 as follows:



Clause by Clause Changes in CARO 2020

  Mehul Gada    03 March 2020 at 10:10

Clause by Clause Changes in CARO 2020



Key changes under Companies (Auditor's Report) Order, 2020

  Brajesh Kumar    02 March 2020 at 10:31

Key changes under Companies (Auditor's Report) Order, 2020



Comparison of CARO 2016 and CARO 2020

  CA, CS & DISA VIVEK KHANDELWAL    29 February 2020 at 11:07

Companies Auditor Report Order (CARO) Rules, 2020



Companies Auditor Report Order (CARO) Rules, 2020 - Analysis

  Vivek Agarwal    27 February 2020 at 10:41

The MCA has issued the Companies (Auditor's Report) Order, 2020 (CARO 2020), on 25th February 2020. This order has been issued in supersession of the Companies (Auditor's Report) Order, 2016




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