Audit Articles

Audit Certificate of Innocence of all concerned!!

Posted by CA Pradeep Garg 23 February 2017 3614 Views

Audits under various business laws in India

Importance of communication with management during audit of financial statement

Posted by CA Amrita Chattopadhyay 06 February 2017 29304 Views

Since the auditor is required to maintain the audit evidences, the oral communication is needed to be documented.

Cost audit and cost auditor

Posted by CS Divesh Goyal 28 January 2017 54746 Views

Cost audit and cost auditor

Ind AS Compliant Schedule III - A walk through

Posted by P.R. Sethuraman 23 January 2017 15414 Views

Ind AS Compliant Schedule III - A walk through

Associates - Key accounting changes - Ind-AS/IFRS

Posted by CA Anuj Agrawal 21 January 2017 15469 Views

As India moves towards International Financial Reporting Standards (Ind-AS/ IFRS) requirements gradually, there are some fundamental changes which are imperativ...

Forensic Audit - A Modern Day Thrust and Thirst

Posted by P.R. Sethuraman 05 January 2017 18832 Views

Forensic Audit-a Modern Day Thrust and ThirstIntroduction: In the recent past, more so in the previous decade, accounting and auditing community witnessed and i...

Internal Financial Controls - Practical approach in evaluating a Control

Posted by CA.Rajeev Joshi (CA,CISA,DISA) 24 December 2016 11410 Views

In current article we delve on the aspect of 'Auditors Role' and take one practical example of evaluating the control which influences the �Financial Reporting� (FR).

Develop & Establish Internal Financial Controls

Posted by CA.Rajeev Joshi (CA,CISA,DISA) 19 December 2016 6671 Views

The intention of this article is to embark upon a journey, which in its course continues to contribute series of articles in continuity thereby exploring the nuisance of the professional domain. See you soon in my next article in the series on IFC.

Determining the Acquisition date as per Ind IAS 103 for Consolidated Financial Statements

Posted by Nidhi 02 September 2016 9412 Views

The below article gives an overview of the guidance provided by Ind IAS 103 regarding the determination of Acquisition date for any business combination and how it is subject to interpretation.

Government Audit

Posted by Tapan 22 July 2016 7111 Views

Issue Key Points to Remember C&AG Appointed by President of India Remuneration equivalent to Supreme Court Judge Removal by House of Parliament; majority of at least 2/3rd of the members To hold o