Articles by CA Amrita Chattopadhyay

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Concrete Insights: A Comprehensive Audit Approach For The Cement Sector

Posted by CA Amrita Chattopadhyay 19 February 2024 2362 Views

The Indian cement industry is one of the largest in the world, both in terms of production and consumption. The sector has been experiencing steady growth due to infrastructure development, housing projects, and increased demand from the real estate sector.



Crucial Role Of Reliance On Third Parties And Experts In The Audit Process

Posted by CA Amrita Chattopadhyay 27 January 2024 949 Views

In the ever-evolving landscape of finance and business, auditors find themselves navigating through turbulent seas, facing challenges that are as dynamic as the markets they scrutinize.



Rights And Responsibilities Of Data Principal Under Digital Personal Data Protection Act 2023

Posted by CA Amrita Chattopadhyay 06 December 2023 880 Views

In this comprehensive guide, we delve into the rights and duties that define the role of a Data Principal in this modern digital landscape. Before we delve into the rights and responsibilities, it is imperative to understand the various terms of the act.



Balancing Privacy And Legitimate Use: Understanding The Digital Personal Data Protection Act, 2023

Posted by CA Amrita Chattopadhyay 04 November 2023 2334 Views

In this article, we will explore and elaborate on these exceptions, shedding light on when and how personal data can be responsibly employed without infringing upon the rights and privacy of individuals.



Digital Personal Data Protection Act 2023: Scope And Key Terms

Posted by CA Amrita Chattopadhyay 03 October 2023 3214 Views

In a pivotal stride towards safeguarding digital data and its intrinsic privacy, the Digital Personal Data Protection Act of 2023 has finally come to fruition. ...



Crucial role of internal auditor in educational institution

Posted by CA Amrita Chattopadhyay 02 September 2023 2655 Views

In an era where educational institutions play a pivotal role in shaping the future of individuals and societies, ensuring transparency, accountability, and qual...



How Can Chartered Accountants Effectively Advertise Their Services in Digital Medium

Posted by CA Amrita Chattopadhyay 16 August 2023 10775 Views

In line with the guidelines set forth by the Institute of Chartered Accountants of India, let's explore various strategies that Chartered Accountants can adopt to ethically and effectively communicate their services



Role Of Auditor: Balancing Audit Procedures And Professional Skepticism

Posted by CA Amrita Chattopadhyay 01 August 2023 5082 Views

This article delves into the significance of auditors' role in the financial ecosystem, emphasizing the delicate balance between conducting thorough audits and staying vigilant against potentially fraudulent activities.



Auditing Of Shared Services

Posted by CA Amrita Chattopadhyay 01 July 2023 5437 Views

The term "Shared Services" refers to a particular function / service which is generally used by various operating units in an organization. For exampl...



Treatment of Gifts & Donations under GST

Posted by CA Amrita Chattopadhyay 29 June 2023 27702 Views

The taxability and availability of Input Tax Credit on Gifts and donations have always been a matter of discussion and confusion. With the implementation of GST...




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