Audit Articles
Auditor's Nightmare
Believe it or not, with every breaking news with respect to fraud/misappropriation/or untenable and unreasonable demands of different government authorities, the most affected and harassed person, now a days, is the auditor or the auditing firm who
Critical analysis of section 44AD
Critical Analysis of New Section 44AD (inserted by Finance (No 2)Act, 2010) Till the 31st March,2010, the Chapter Profit & gains of Small business on Presumptive Basis was having majorly 3 sections for Indian entities. Section 44AD civil construct
Audit Sampling (boon to auditors)
Introduction: Traditionally, an audit was conducted to check all the transactions without any exception in the programme. Obviously it was a wasteful exercise since the time and cost involved in it and the result obtained out of it was not that much
Audit Programme of Small Bank Branches
AUDIT PROGRAM OF SMALL BRANCHES OF BANKS By CA Krishna Kumar Daruka Friends the bank audit time is nearing.
Audit Procedure for the Manufacturing Concerns
Hi Friends this is my first article which I writing about audit procedure to be followed to while carrying audit to the Manufacturing Companies. So Without any other deviation/discussion, let us directly go into the procedure 1) Has to know
An Auditor for 60 years
Though a conversation of about 7 minutes does not merit a detailed article, I thought it would be appropriate to jot and share a few lines about an interesting acquaintance and small conversation I had a couple of days earlier. I have a certain
Banks NPA and Impact on Indian Economy
BANKS NPA AND IMPACT ON INDIAN ECONOMY Introduction:- A well organized and efficient banking system is a pre-requisite for economic growth. Banks play an important role in the functioning of organized money market. in order to meet the banki
Auditor's Horrible Nights
Believe me or not with every breaking news with respect to fraud/misappropriation/ or untamed demands of different government authorities relating to earlier years the most effected and harassed person you will find is the auditor or the auditing
Practical approach on internal audit
INTERNAL AUDIT FUNCTIONS Internal Audit is an audit conducted for & on the behalf of the management. The objective of the Audit is to Assist the management to discharge its responsibility effectively. Auditor wil
Fraud, Fraudster and Failure of System
Fraud, Fraudster and Failure of System Introduction:- My of article is based on only 3 words Fraud, Fraudster and Failure of system, means what is fraud, who is fraudster and what is the loophole in
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