Articles by CA Amrita Chattopadhyay

Taxability of Managerial Remuneration: A UK Guide

Posted by CA Amrita Chattopadhyay 19 December 2020 13291 Views

Understand the tax implications of managerial remuneration in the UK. Learn about director payments, GST, and income tax rules for companies and directors.

Retail Data Analysis for Internal Audit

Posted by CA Amrita Chattopadhyay 01 December 2020 4650 Views

Discover how data analysis transforms internal audits in the retail sector. Learn techniques for POS data, discounts, and fraud detection. Read now!

Audit Data Analysis: AP & AR Insights

Posted by CA Amrita Chattopadhyay 02 November 2020 12517 Views

Discover how auditors use data analysis in Accounts Payable and Receivable to identify risks, improve efficiency, and add value. Learn key testing methods.

Identify Fraud Risks: Internal Audit Procedures

Posted by CA Amrita Chattopadhyay 14 October 2020 5479 Views

Discover essential audit procedures for identifying fraud risks in internal audits. Learn to detect billing schemes, fraudulent refunds, expense fraud, and payment tampering.

COVID-19 Audit Documentation: Key Requirements & Standards

Posted by CA Amrita Chattopadhyay 23 July 2020 13525 Views

Discover essential audit documentation requirements under COVID-19. Learn how to assess risks, handle subsequent events, and report on going concern.

Appointment of joint auditor - Impact on the corporate world

Posted by CA Amrita Chattopadhyay 15 February 2020 14612 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 ...

Audit documentation requirement and observation as per QRB

Posted by CA Amrita Chattopadhyay 06 January 2020 5355 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...

Importance of risk assessment as required in auditing standard

Posted by CA Amrita Chattopadhyay 27 November 2019 4708 Views

Developments in business, regulation, corporate governance and user expectations drive change in auditing standards and methodologies, as do changes to the cont...

Key Changes made in Auditor's reporting Standard & Emphasis on Audit documentation

Posted by CA Amrita Chattopadhyay 23 October 2019 11659 Views

In the wake of the present financial crisis, the role of the auditor has been questioned by many stakeholders. One of the concern of the stakeholder was that th...

Role of practicing unit in peer review

Posted by CA Amrita Chattopadhyay 25 September 2019 12440 Views

The Peer Review Board of ICAI was established in 2002, recognizing the need to ensure the quality of services provided by practicing Chartered Accountants.The t...