Audit Articles


Latest Changes in Form 3CD

  Vasundhara    25 July 2018 at 11:59

There are a number of changes proposed in Form 3CD relating to tax audit report.A summary of these key changes is given below. These changes are applicable to a..



All about Actuarial Gain/Loss

  Rajat Gupta    02 July 2018 at 10:57

I would like to thanks all of you for liking my previous article on Gratuity, now I would like talk on Actuarial Gain or Loss arising on liabilities:- Technical..



Audit of compliance of EPF act

  CA shanky pahoja    02 July 2018 at 10:56

Introduction: EPF Act 1952, requires certain organisations to contribute towards the provident fund and pension scheme for employees. For an auditor it is imper..



UK NFRA: KPMG audit quality is unacceptable

  CA Ravi Taori    26 June 2018 at 11:09

UK NFRA Blasts KPMGHello everyone, I read comments here on CAclubindia after my last article and video on Big4s, many feel we should do something about it, few ..



Clause 17 of form 3CD

  CA Aishwarya Joshi    19 June 2018 at 11:16

Clause - 17 Where any land or building or both is transferred during the previous year for a consideration less than



General steps involved in Forensic Audit

  CA Amrita Chattopadhyay    19 June 2018 at 11:14

Forensic audit has gained lot of importance recently due to rapidly changing landscape in the field of accountancy involving many online components. It has beco..



All about Forensic Audit

  CA Sachin Agarwal    04 June 2018 at 11:16

Preface:A typical organisation loses 5% of its revenue every year due to fraud



Challenges in Auditing Cloud Computing

  Hari Iyer CA, MBA, CISA, FCPA    23 April 2018 at 11:03

Cloud Computing As a relatively recent trend, the industry is still settling on the definitions of cloud computing. Gartner defines it as �a style of comp



Increase operating effectiveness of Internal Audit

  Ashim Ganguly    12 April 2018 at 11:02

Control Self Assessment- an effective IFC tool to increase operating effectiveness of Internal Audit Preamble For long internal audit professional and practiti..



Summary on Guidance Note on bank audit 2018

  Pawan Kumar Sharma    03 April 2018 at 11:40

Come March and the words about bank audits goes buzzing� This year it is louder than ever before due to the MODI GATE which has shaken the very foundatio




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