Articles by CA Umesh Sharma

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Peer Review documentation-Auditees prespective

  CA Umesh Sharmapro badge    04 June 2010 at 16:16

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



75 draft issues,discloser and notes to MVAT Audit Report

  CA Umesh Sharmapro badge    05 March 2010 at 12:14

Let’s go through the requirement of New Form 704 for important disclosures and notes, which may be helpful to mvat auditor to explain his views. Further the mvat auditor shall be a careful draftsmen of audit report. The Mvat audit report will




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