Audit Articles

Critical issue - Removal of auditor

CS Divesh Goyal 04 May 2017 at 11:07

The procedure for removal of auditors is given in sub-section (1) of Section 140 of the Act.

Analysis on branch auditor

CS Divesh Goyal 02 May 2017 at 10:52

Interpretation/ procedure for appointment of branch auditor or audit of branch under Companies Act, 2013

Breach of Covenants of a Loan - 'Classification change' under Ind AS

CA Anuj Agrawal 29 April 2017 at 12:05

Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per ..

Normal Sale/Purchase transactions - Embedded Derivatives as per Ind-AS IFRS

CA Anuj Agrawal 24 April 2017 at 11:10

In continuation of previous articles on Double-double test, Caps & Floor , Call/Put/ Prepayments, Foreign Currency Bonds ,Credit derivatives & leases related o

Whether non ratification of statutory auditor is removal of statutory auditor

CS Divesh Goyal 18 April 2017 at 11:20

Whether non ratification of statutory auditor is removal of statutory auditor

Requirement of Consolidated Financial Statements - Companies Act Vs. Ind AS

CA Anuj Agrawal 18 April 2017 at 11:18

In today's globalization and diversified businesses, it is very common to have several associates, Joint Ventures & Subsidiaries companies and various other for..

GST Simplified - Levy, Supply & Rates

CA Nikhil Jhanwar 01 April 2017 at 13:06

Series#2 explains aspects of Levy, Rates & Supply under GST.

Statutory bank branch audit plan

CA. Sangam Kumar Aggarwal, 30 March 2017 at 10:58

Statutory Bank branch audit plan for CA

Points to be noted while doing statutory bank branch audit

CA. Sangam Kumar Aggarwal, 29 March 2017 at 10:51

Statutory bank branch audit tips and its details document for checking details for audit purpose. Along with statutory audit of bank auditor submit LFAR

Contingent Assets - Different way of recognition by Ind-AS

CA Anuj Agrawal 28 March 2017 at 10:59

There are many transactions/ events that are being taken place where an outcome of the resources are uncertain and no virtual expectations can be defined. This ..