Audit Articles
Environmental Audit
Environmental reporting deals with the disclosure by an entity of environmentally related data like environmental risks, impacts, policies, strategies, targets, costs etc to those who have an interest in such information as an aid to enabling / enric
company auditor
AN OVERVIEW RELATING TO AUDIT UNDER THE COMPANIES ACT, 1956 Audit of Annual Accounts of a company is compulsory and is indispensable part of incorporated business. Those who carry on business with the other people’s money have to be accountabl
Internal Control & Auditors
Importance of Review of Internal Control to the Statutory AuditorsORDuties of an Auditor with regard to Internal Control OR How does the Internal Control affect the work
Casual Vacancy
A vacancy in the office of the auditor of the company before the term has expired is a casual vacancy. The term has not been defined in the Act. But there are several circumstances in which the casual vacancy arises. The term used may be `casual' but
audit documentation
PRACTICAL GUIDE TO DOCUMENTATION FOR AUDIT (including documentation for peer review / Financial Review and other assurance services)
Scope of CISA
A career as Information Systems AuditorThe roles of IS Auditor and Information Security Auditor are becoming very significant. So CISA certification definitely opens up doors to many opportunities. by Avinash KadamWe are familiar with the term audit
steps necessary to Plan/Start the Audit Engagement
Obtaining an understanding of the entity's business and the industry in which it operates. Inquiries concerning the entity's accounting principles, policies and practices. Inquiries concerning the entity's procedures for recording,
What is Professional Skepticism
Professional skepticism § Professional skepticism is a key element of a quality audit § Professional skepticism means: · Not accepting the evidence you have gathered at face value· Continuing to pursue all avenues of inquiry on the topic at hand
5 tips for surviving an audit
5 tips for surviving an audit If you are being audited, don't panic. Be prepared and know your legal rights.1. Do your homework. Before you go into the auditor's office, get organized. Get all your papers together. Go over your return carefully. Beco
Auditing needs to become global
European investors today regularly invest across national borders. In order to safeguard their interests, the European Commission (EC) is concerned about the regulation of non European Union (EU) audit firms and has proposed principles for such regul
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