Audit Articles
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
Traditional Vs Modern Techniques of Auditing
The concept or the vision of auditing has been subject to many changes during the recent eras. In fact, the approach towards auditing as a tool of check seems to have given many definitions in each period. Since the environment is constantly chan
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
A cakewalk on October amendment to Schedule III
A cakewalk on recent Amendments (11th Oct 18) to Schedule III (Division I & II) and considered induction of Division III ear marked for NBFC under the crux of Ind AS
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 ...
FAQ in relation to UDIN for Bank Audit
The following are the FAQs in relation to UDIN for Bank Audit:1. Whether UDIN is mandatory for Statutory Bank Audit?For Statutory Bank Audit, UDIN is not mandat...
Forensic Audit: Field to Explore
Everyone reading this article would have obviously heard of Forensic Audit. And there is nothing surprising to that, as this word 'Forensic Audit' has b
All you need to know about KAM- Key Audit Matters
For the first time, audit reports of listed companies for Financial year 2018-19 will contain a section called Key Audit Matters (KAM). T
Audit Report - What is'true and fair view?'
The present formats of the audit reports are primarily guided by the relevant SAs:
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