Articles by CA Amrita Chattopadhyay
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Significant changes introduced in the revised auditing standard - SA 570 going concern
The revised Auditing Standard introduced for SA 570 Going concern is for the audits of financial statements for the periods beginning on or after 01st April, 2017.Significant changes introduced in the standard:ScopeThe earlier standard which was effe
Risk of fraud in E-commerce business
IntroductionOne business segment which has seen continuous growth in the last decade is E-commerce despite of weak economy. While the E-Commerce business continues to grow, few people understand the risk associated with E-Commerce and IT. The growth
Comparison of internal audit and internal financial control
Executive SummaryThe Companies Act, 2013 has placed additional responsibility on the statutory auditor to report on the Internal Financial Control of the company as per clause (i) of sub-section 3 of section 134. Although the section was notified in
Auditor's role in handling big data
BIG DATA � ROLE OF AUDITOREXECUTIVE SUMMARYThe audit profession has gone through many changes from time to time from review of the financial figures to shifting the focus to risk assessment and internal control, and consideration of fraud in th
Importance of corporate governance and companies act, 2013
IntroductionThe term Governance refers to the process of governing, whether undertaken by government, market or network, whether over a family, tribe formal or informal organization or territory whether through general laws, norms or po
Importance of written representation in Audit
IMPORTANCE OF WRITTEN REPRESENTATION IN AN AUDIT IntroductionCompanies Act 2013 has increased the responsibility of the auditor to manifold. The auditor has to take into consideration many factors while issuing report to the members of the company.As
Social Accounting & its importance
Social accounting is a way of demonstrating the extent to which an organization is meeting its stated social or ethical goals. Technically, the term �social accounting� or �social auditing&rdqu
Going concern & importance of continuity management
Introduction The financial statements of an organization are prepared based on certain fundamental accounting assumptions. These assumptions may not be specifically stated, but their use and acce
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