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Articles by CA Amrita Chattopadhyay

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The word 'Fraud” means wrongful or criminal deception intended to result in financial or personal gain. In this article, we have summarised four fraud risks and their corresponding audit procedures.

Posted in Audit |   514 Views



In a developing country like India, the role of MSME cannot be ignored if India wants to become a Self-Reliant India. It plays a vital role in employment generation in India

Posted in Corporate Law |   557 Views



Section 135 of the Companies Act, 2013 requires the Board of Directors to constitute a Corporate Social responsibility Committee

Posted in Accounts |   779 Views



Due to restrictions caused by the COVID 19 pandemic and the related lockdown, several restrictions are faced by the auditors in terms of visiting the client location, meeting with the client, obtaining of audit evidence

Posted in Audit |   3476 Views



The COVID 19 pandemic has spread around the globe resulting in largest global recession in the history with more than one third of the global population being p..

Posted in Others |   1015 Views



Directors, who are not the Employee of the Company, is the remuneration paid to such independent directors, or those directors, by whatever name called, who are not employees of the said company, is taxable in hands of the company, on RCM

Posted in GST |   1472 Views



National Financial Reporting Authority (NFRA) constituted by Govt. of India to monitor and enforce compliance with Accounting and Auditing standard; had taken up the quality review of statutory audit of ILFS Financial Services Limited (IFIN) for the financial year 2017-18 to verify the compliance with the requirement of Auditing Standard.

Posted in Corporate Law |   1069 Views



Section wise key highlights of revised code of ethics

Posted in Career |   6695 Views



In last couple of years, the audit profession has received the attention which no other profession has received due to corporate frauds which has surfaced, the ..

Posted in Audit |   1978 Views



The audit profession has been in news in the recent times due to various frauds reported in the corporate world. Various questions have been raised on the profe..

Posted in Audit |   1166 Views





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