Audit Articles
Accounting By Schools For Gratuity Benefit
How Schools should do their accounting is explained by The Institute of Chartered Accountants of India in a guidance note GN(A) 21 (Issued 2005) Guidance Note on Accounting by Schools, here in after referred to as GN (A) 21.
Appointment of joint auditor - Impact on the corporate world
In last couple of years, the audit profession has received the attention which no other profession has received due to corporate frauds which has surfaced, the ...
The importance of risk based internal audit in banks
Deregulation and liberalization of Indian financial sector call for effective and crucial risk management and internal control system in the conduct of banking ...
SEBI proposed to stringent the norms for resignation of auditors
There have been a significant number of instances of abrupt resignation of Statutory Auditors from listed entities in recent times. In most of the cases, the st...
Audit documentation requirement and observation as per QRB
The audit profession has been in news in the recent times due to various frauds reported in the corporate world. Various questions have been raised on the profe...
Purpose of doing peer quality review
This chapter holds paramount importance in today �s Corporate World. With the advent of Companies Act 2013, all companies are forced to follow
DPT-3 still requires clarification
Introduction:The purpose of the article is not on examinatio
Tax Audit & The Presumptive Taxation
Section 44AB vs 44ADWhen we talk about Presumptive Taxation, then it automatically relates to Tax Audit under Income Tax Act, 1961.At student level, I have seen...
All about Inventory Management
Inventory Management is the process of ordering, storing, handling, retrieving, dispatching and accounting stock.
Importance of risk assessment as required in auditing standard
Developments in business, regulation, corporate governance and user expectations drive change in auditing standards and methodologies, as do changes to the cont...
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