Audit Articles


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 ..



Foreign Currency Borrowings - 'Exchange Loss Capitalization' - Ind-As/ IFRS

  CA Anuj Agrawal    21 March 2017 at 11:00

This article is based on some queries received from some of our readers who actually encountered some practical gaps while dealing with exchange loss



Ind As Audit Report- ICAI Implementation Guide - A Preview and Purview

  P.R. Sethuraman    02 March 2017 at 11:43

Ind As Audit Report- ICAI Implementation Guide - A Preview and Purview



Critical issue of removal of auditor

  CS Divesh Goyal    23 February 2017 at 10:58

Critical issue of removal of auditor




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