Audit Articles
Role of Key Audit matters
Role of key audit matters (KAM) (SA 101)
Internal Financial Control
The first and foremost duty of auditors with regard to Internal Financial Controls over Financial Reporting is to see and get satisfied as to the framework set in place as specified in the Guidance Note and as �declared in Directors
Super Summary of RBI circulars of demonetization
RBI Circulars of DEMONETIZATION
Demonetization - Additional audit procedures
The objective of demonetization is to prevent the funding of terrorism as well as to crack down on black money in the country.
An overview : Internal Financial Controls
IFCs made easy
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...
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