Audit Articles
Green Audit vis-a-vis Cost Audit & Financial Management - A CMA's Perspective
Biodiversity is a variation, variety and number of living organisms on this ecosystem or on the Earth. It is about the Earths eco-system
IND-AS, Indian Accounting Standards
Indian Accounting StandardsOBJECTIVE The basic objective of Accounting Standards is to remove variations in the treatment of several accounting aspects and to bring about standardization in presentation. They intent to harmonize the diverse accountin
Combine Technology-Based Auditing Tools with BI Tools to Achieve Swift, Accurate Results
Whether internal or external, professional auditors have a profound responsibility to, and impact on, an organization. Auditing is required in every organization to ensure industry and governmental compliance and to assure management that policies an
Guidelines/Audit Programe for Bank Audits
Audit Program for Concurrent Audit Deposits/Accounting Opening/KYC All the documents required for opening of account as mention in account opening form(AOFs) should be obtained from the party and updated in the system
Significant changes introduced in the revised auditing standard - SA 570 going concern
The revised Auditing Standard introduced for SA 570 Going concern is for the audits of financial statements for the periods beginning on or after 01st April, 2017.Significant changes introduced in the standard:ScopeThe earlier standard which was effe
Ind AS 19 on Employee Benefits
Employee Benefits include and cover all forms of consideration given by an entity in exchange for service rendered by employees. Pictorially, it is mapped out below. Post-Employment Benefits are employee benefits (other than termination benefits
Shocking observations on auditors of listed companies
Major changes were made in CA Act 1949 in year 2006 to improve quality of services given & punish CAs who indulges in professional misconduct. One of the very important change was introduction of Chapter VIIA, Sec 28A to 28D dealt with very power
Auditors Can Deliver Accurate, Swift Results with Integrated Business Intelligence Tools
When an enterprise engages in an audit process, it must have access to data from numerous systems and sources. This data will play a crucial role in gathering facts, analyzing processes, getting to the heart of issues and problems, uncovering and mit
Standards on Auditing - Not a choice but a compulsion
What are Auditing Standards?The Standards on Auditing is an area which requires greater focus of CA in practice as well as our administrative bodies who are updating our members. The Companies Act 2013 has discussed it in detail which was absent in e
Transparency required in allotment of PSU and Bank Audit
Dear CA friends, Arbitrary criteria exist for the allotment of audit of public sector units. Every department made their own different rules and conditions for appointment though there is existence of ICAI Multipurpose empanelment form(MEF). There is
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