Audit Articles


Simple understanding of Tax audit for AY 2018-19

Posted by ARUN KUMAR 02 February 2019 15714 Views

As soon as due date of filing tax audit is coming near, assessee and tax auditor are making effort to comply with the tax audit provision.I have tried to prepar...



Latest Changes in Form 3CD

Posted by Vasundhara 21 January 2019 12653 Views

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

Posted by Rajat Gupta 29 December 2018 28205 Views

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

Posted by CA shanky pahoja 29 December 2018 50869 Views

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

Posted by CA Ravi Taori 23 December 2018 8120 Views

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

Posted by CA Aishwarya Joshi 16 December 2018 25332 Views

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

Posted by CA Amrita Chattopadhyay 16 December 2018 21721 Views

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

Posted by CA Sachin Agarwal 01 December 2018 37063 Views

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



Challenges in Auditing Cloud Computing

Posted by Hari Iyer CA, MBA, CISA, FCPA 20 October 2018 10415 Views

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

Posted by Ashim Ganguly 09 October 2018 6160 Views

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




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