BALANCE SHEET DISCLOSURE REQUIREMENT AS PER SCHEDULE VI (PART I) OF THE COMPANIES ACT, 1956 1.GeneralThe Balance Sheet of the Company shall be either in horizontal form or vertical form. Except in the case of the Balance Sheet laid before the compan
PROFIT & LOSS ACCOUNT DISCLOSURE REQUIREMENTS AS PER SCHEDULE VI (PART II) OF THE COMPANIES ACT, 1956 Sr. No. Sr. No. Particulars 1.
Today, when a new member comes in the practice, there is very little scope of work for him more particularly for members practicing in small cities. There is need for generating the practice work for new members and for the members practicing in smal
VOUCHING IS THE ESSENCE OF AUDITINGVouching is said to be the very essence of auditing. The whole success of an audit depends on the intelligence and thoroughness with which this part of the work is done.Vouching means the verification of entries in
KNOTTY ISSUES IN AUDIT OF T.P.CLAIMS IN INSURANCE COMPANIIESIntroduction: The audit of divisional offices of the insurance companies is primarily an audit of trial balance and it involves checking of claims under different types of business undertake
According to many industry experts the basic reason why many successful companies have collapsed is improper cash management. Having surplus cash in the current accounts are considered as a sign of efficiency of the companies but sitting on such larg
Sub Contractor: A subcontractor is hired by a general contractor (or prime contractor) to perform a specific task as part of the overall project. The most common concept of a subcontractor is in building works and civil engineering. The incentive to
Dear All, Please find below all the resolutions, notices, letters connected with Statutory Auditor under Section 224, 225, 228, 233A and 233B the Companies Act, 1956 at one place for your reference and record. Kindly excuse me if you find any typing
”TRUE & FAIR” AUDITING – AN INSIGHT! BY: CA. HARSH RAMNIWAS RATHIM. NO. 126391AHMEDABAD Imagine the following scenario: A multinational multilocational Fortune 500 company is being audited by one of the top auditing firms in the
Audit sampling Scope and objective of Audit samplingThe scope of sampling is determined by audit objectives, audit evidence and audit procedures. The purpose of this standard is to establish standards on the design and selection of an audit sample a
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