Audit Procedure is something an auditor does or should do in order to do audit.Audit Technique means how the Audit procedure is conducted.Audit procedure for audit of Receivables may be as follows Vouch the Credit Sales Transaction; Vouch for payment
The general purpose financial statements of an entity are prepared using the going concern basis of accounting unless the management intends to liquidate or to cease the operations or there is no realistic alternative to do so.
Frequently Ask Questions (Firms)1. How to create login and Password.Ans. Please go to our website icai.org and you will find SSP portal you create your login..
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
Tax Settlement Commission, a quasi judicial body, was set up under section 245B of Income-tax Act 1961. It has been set up as a result of recommendations made by Direct Taxes Enquiry Committee (Popularly known as W
As you are aware that at present, the activity of issuance of Form No.16A is distinct and independent of filing of e- TDS statement on quarterely basis and therefore the chances of mismatch, in certain cases, between TDS Certificate in Form No.16A a
Highlights of the New Company Bill tabled in Lok Sabha: Corporate Social Responsibility o 2% of average profit of last three years. o Only disclosure mandatory. o Mandatory CSR committee. Auditors o
BASIC INTRODUCTION OF INDIAN ECONOMY India has seen a systematic transition from being a closed door economy to an open economy since the beginning of economic reforms in the country in 1991. These reforms have had a far-reaching impact and have h
Introduction The banking regulation act 1949 extends to whole of India. Other acts are used as auxilliary to this act e.g. Companies Act 1956( defining company) , negotiable instrument act defining public holiday).
Dear friends, I hereby convey my heartfelt wishes on the occasion of Chartered Accountants Day, and I hope that both the profession and the professionals will touch great heights in the forth coming years being the major contributor to the society
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