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Audit Articles


Alignment of Excise Classification Code and Products under Cost Audit

  CMA Navneet Kr Jain    01 July 2011 at 13:37

Alignment of Excise Classification Code and products under Cost Audit (under Sec 233B) of Companies Act (year 2011-12 onwards) Amendment to Notification dtd 3rd May, 2011 Sir, In continuation of our earlier updates on cost audit, we would like



FAQ's on Appointment of Cost Auditor by Companies

  sunil    11 May 2011 at 13:52

Frequently Asked Questions on Appointment of Cost Auditor by Companies Q.1 Has the Government prescribed a new procedure for appointment of cost auditor by the companies? Ans. Yes. The procedure has been modified by the Cost Audit Branch



Few points on Internal audit

  Raghavendra    28 April 2011 at 12:04

1) A plan once prepared should be continuously reviewed by the internal auditor to identify any modifications required to bring the same in line with the changes, if any, in the audit environment. However, any major modification to the internal audi



Auditor's Nightmare

  Dilip K Raina    25 April 2011 at 15:16

Believe it or not, with every breaking news with respect to fraud/misappropriation/or untenable and unreasonable demands of different government authorities, the most affected and harassed person, now a days, is the auditor or the auditing firm who



Critical analysis of section 44AD

  PINKESH JAIN    08 March 2011 at 10:50

Critical Analysis of New Section 44AD (inserted by Finance (No 2)Act, 2010) Till the 31st March,2010, the Chapter Profit & gains of Small business on Presumptive Basis was having majorly 3 sections for Indian entities. Section 44AD civil construct



Audit Sampling (boon to auditors)

  CA Yashwanth Lathore    07 March 2011 at 11:12

Introduction: Traditionally, an audit was conducted to check all the transactions without any exception in the programme. Obviously it was a wasteful exercise since the time and cost involved in it and the result obtained out of it was not that much



Audit Programme of Small Bank Branches

  CA KRISHNA KUMAR DARUKA    02 March 2011 at 12:05

AUDIT PROGRAM OF SMALL BRANCHES OF BANKS By CA Krishna Kumar Daruka Friends the bank audit time is nearing.



Audit Procedure for the Manufacturing Concerns

  CA Madhukiran Reddy    19 February 2011 at 11:14

Hi Friends this is my first article which I writing about audit procedure to be followed to while carrying audit to the Manufacturing Companies. So Without any other deviation/discussion, let us directly go into the procedure 1) Has to know



An Auditor for 60 years

  Arijit Ghose    07 February 2011 at 11:18

Though a conversation of about 7 minutes does not merit a detailed article, I thought it would be appropriate to jot and share a few lines about an interesting acquaintance and small conversation I had a couple of days earlier. I have a certain



Banks NPA and Impact on Indian Economy

  nandini mishra    12 January 2011 at 12:36

BANKS NPA AND IMPACT ON INDIAN ECONOMY Introduction:- A well organized and efficient banking system is a pre-requisite for economic growth. Banks play an important role in the functioning of organized money market. in order to meet the banki