Audit Articles
Critical issue - Removal of auditor
The procedure for removal of auditors is given in sub-section (1) of Section 140 of the Act.
Analysis on branch auditor
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
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
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
Whether non ratification of statutory auditor is removal of statutory auditor
Requirement of Consolidated Financial Statements - Companies Act Vs. Ind AS
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
Series#2 explains aspects of Levy, Rates & Supply under GST.
Statutory bank branch audit plan
Statutory Bank branch audit plan for CA
Points to be noted while doing statutory bank branch audit
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
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 ...
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