The rapid advancement in information technology has revolutionised the Indian banking sector—perhaps one of the largest in the world as far as its extensive branch network is concerned. Not a day passes without a new ATM being opened or a new
Now a day’s cross border transactions, mergers and acquisitions became quite common in a regular business phenomenon. In this article I will discuss a few points as a course of initial observations to be considered while acquiring company- 1)
Exported Oriented Units: Units undertaking to export their entire production of good & services may be set up under the EOU scheme Procedural Aspects: Application for setting up, to be made to- ü ‘Board of approval ‘ (BOA) for
Documentation by PU for peer review process The Peer Review Statement does not lay down any requirement for maintaining documents by the practicing unit. However, Standard on Auditing (SA) -230 “Documentation” which is mandatory from 1s
Query-1: What is the concept of SEZ??? Clarification: SEZ is a “Specifically delineated duty free enclave”……. Let me explain this with an example ------ “Think of sitting in a library and studying and that the libr
The concept or the vision of auditing has been subject to many changes during the recent eras. In fact, the approach towards auditing as a tool of check seems to have given many definitions in each period. Since the environment is constantly chan
GR/IR CLEARING ACCOUNTS IN SAP GR/IR stands for Goods Receipt/Invoice Receipt.GR/IR clearing accounts are basically intermediate accounts found only in the SAP ERP Module. Goods Received / Invoice Receipts Process The Goods Received / Invoice Rece
Role of Due Diligence in the Upcoming Scenario We are aware of the term Due Diligence, as we are frequently coming across during our audits. But how many of us, really know what it pertains to. If u want to know its exact meaning and implications,
Stock Audit of Bank BorrowersCA Pranjal Joshi Introduction – Working capital finance in the form of cash credit against the security of hypothecation of stock and debtors is one of the most common modes of finance frequently adopted by various
ANALYTICAL REVIEW The two main functions of analytical review are: To provide the client with supplementary useful information in addition to the annual accountsØ To identify critical audit areas in audit planningFor the purpose of a fundament
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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