Audit Articles
Traditional Vs Modern Techniques of Auditing
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
Audit of GR/IR Clearing Accounts
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
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 Borrowers
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
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
DISCLOSURE REQUIREMENTS AS PER SCHEDULE VI (PART I) Co. Act
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
DISCLOSURE REQUIREMENTS AS PER SCHEDULE VI (PART II) Co. Act
PROFIT & LOSS ACCOUNT DISCLOSURE REQUIREMENTS AS PER SCHEDULE VI (PART II) OF THE COMPANIES ACT, 1956 Sr. No. Sr. No. Particulars 1.
Empanlment of Audit work
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 AUDITING
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 COMPANIES
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
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