Audit Articles
Risk Management Failures in Kingfisher Airlines
The king of good times is facing hard times. Launched in 2006, with much fanfare by its Chairman, Mr. Vijay Mallya, Kingfisher Airlines (KFA) is presently in dire financial straits. After the euphoria abated, KFAs strategy, performance and
Procedure for Appointment/Re-Appointment of Cost Auditors
Ministry has reviewed the existing procedure followed by the companies seeking prior approval of the Central Government for appointment of cost auditor under section 233B(2) of the Companie
Bank Branch Statutory Audit Odd Man Concept
Bank Branch Statutory Audit ODD MAN CONCEPT.
Statutory Audit of Construction/Real Estate Companies: CARR
Applicability of Cost Records in Real Estate/Construction Industry Statutory Auditors of Construction/Real Estate Companies to exercise caution By Navneet Kumar Jain, Practising Cost Accountant, Delhi Till the year 2010-11, cost records were require
Service Vs Business
This is my first Article in this i would like to share some thing about Service Vs Business. To differentiate between Service and Business is very important because 1) services are liable for Service tax whereas business is liable for Sale tax, Vat,
Risk Based Internal Audit
Parallel to the great upsurge another factor that hunting the board room of the corporate are Risk. There can be any type of the risk whether it is liquidity risk, fraud risk, reputation risk, competition risk and sundry other risks. T
Audit Plan/Tutorial: Audit of Purchase Department
AUDIT PLAN/TUTORIAL: Audit of Purchase Department of a Manufacturing Company A manufacturing company is that where a raw materials are converted into final product by applying certain manufacturing process. Thus, from the above definition, w
Art of Internal Auditing!
Now, the world is in twenty first century, everywhere changes could be visualised but with respect to accounting, auditing etc, where is the change? Modern organisations have become more sophisticated and thus resulted
Innovative assurance and advisory services
The business teams mental picture of an auditor is of a guy focused on nitpicking financial accounts. The excessive focus from regulators on internal controls in finance processes has stereotyped auditors. However, in these dynamic economic cond
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