Audit Articles

Why documentation is Important for Auditors?

Posted by CA Amrita Chattopadhyay 05 March 2018 11068 Views

In the wake of recent bank scams questions have been raised on the professional standards, quality, and commitments of Chartered Accountants. These allegations...

Innovation in Finance and Audit

Posted by Saumit Patki 27 January 2018 5982 Views

The article throws light on modern technologies in Finance and audit sector.

Role of Key Audit matters

Posted by P.R. Sethuraman 22 January 2018 8499 Views

Role of key audit matters (KAM) (SA 101)

Internal Financial Control

Posted by P.R. Sethuraman 09 December 2017 28286 Views

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

Posted by AAM CA Pradeep Kumar Jain 09 December 2017 29396 Views

RBI Circulars of DEMONETIZATION

Demonetization - Additional audit procedures

Posted by CA Amrita Chattopadhyay 05 December 2017 10469 Views

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

Posted by Shreya Garg 25 November 2017 12921 Views

IFCs made easy

Analysis on branch auditor

Posted by CS Divesh Goyal 29 October 2017 8081 Views

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

Posted by CA Anuj Agrawal 26 October 2017 6789 Views

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

Posted by CA Anuj Agrawal 21 October 2017 6788 Views

In continuation of previous articles on Double-double test, Caps & Floor , Call/Put/ Prepayments, Foreign Currency Bonds ,Credit derivatives & leases related o