Audit Articles
Internal Audit in India
Shekhar Gupta 04 July 2017 at 11:05Internal Auditing is the evaluation of organizations activities and operations to bring in efficiency add value and improve organizations operations.
Demonetization - Additional audit procedures
CA Amrita Chattopadhyay
08 June 2017 at 11:33
The objective of demonetization is to prevent the funding of terrorism as well as to crack down on black money in the country.
Auditor's/ Management perspective - Equity Investments per Ind AS
CA Anuj Agrawal 04 May 2017 at 11:07After the applicability of Ind-As in India the situation specific to the treatment of Equity Investments will be different and it will eventually change the who..
Critical issue - Removal of auditor
CS Divesh Goyal 04 May 2017 at 11:07The procedure for removal of auditors is given in sub-section (1) of Section 140 of the Act.
Analysis on branch auditor
CS Divesh Goyal 02 May 2017 at 10:52Interpretation/ procedure for appointment of branch auditor or audit of branch under Companies Act, 2013
Breach of Covenants of a Loan - 'Classification change' under Ind AS
CA Anuj Agrawal 29 April 2017 at 12:05Almost every loan agreement will be carrying some of the terms and conditions that are required to be fulfilled by a borrower to keep that loan continue as per ..
Normal Sale/Purchase transactions - Embedded Derivatives as per Ind-AS IFRS
CA Anuj Agrawal 24 April 2017 at 11:10In continuation of previous articles on Double-double test, Caps & Floor , Call/Put/ Prepayments, Foreign Currency Bonds ,Credit derivatives & leases related o
Whether non ratification of statutory auditor is removal of statutory auditor
CS Divesh Goyal 18 April 2017 at 11:20Whether non ratification of statutory auditor is removal of statutory auditor
Requirement of Consolidated Financial Statements - Companies Act Vs. Ind AS
CA Anuj Agrawal 18 April 2017 at 11:18In today's globalization and diversified businesses, it is very common to have several associates, Joint Ventures & Subsidiaries companies and various other for..
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