Audit Articles
Audit Report - What is'true and fair view?'
The present formats of the audit reports are primarily guided by the relevant SAs:
An insight into Forensic Audit
I have been hearing and reading about Forensic Audit lately, so decided to write this article.As the name suggests Forensic Audit means independent and comprehe...
Standards on internal audit: A Bird's Eye View
The Internal Audit Standard Board of the ICAI has, with other pronouncements, issued five Standards on Interna
Impact of Ind AS 116 on Leases - When it is Operative
Introduction: Ind. AS 116 on Leases
Equity share capital and Balance Sheet
Introduction:A glance through of the Ind. AS will highlight a hell of a difference of treatment of Equity share Capital from IGAPP as well
Artificial Intelligence in tracking Expenses Reimbursement Frauds
Artificial Intelligence is exposing Employees Reimbursement FraudsIntroductionAI abbreviation of Artificial Intelligence is widening its base in the Audit as we...
How Audit will change in next 5 years?
Transparency in Audits � How audit is conducted vs How it is presented to the Stake HoldersA gap exists between how an audit is conducted and how the data
Queries deserving attention for consideration for Auditors
Merited attention is invited to Para D 8 of Ind. AS 101 - on First Adoption of Indian Accounting Standards. Clause (b) of Para D 8 of the above said Stand
5 things you must know about tax audit
1. As per the provisions of section 44AB/44ADof the Income Tax Act, 1961, every person carrying a business whose turnover exceeds Rs.1Cr./ 2 Cr. (as the case ma...
Changes in Schedule III
The amendments are applicable to all financial statements authorised for issue on or after 11 October 2018, irrespective of the period to which these financial ...
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