Audit Articles
Auditing needs to become global
Aisha 29 October 2007 at 17:15European investors today regularly invest across national borders. In order to safeguard their interests, the European Commission (EC) is concerned about the regulation of non European Union (EU) audit firms and has proposed principles for such regul
Eliminating The Audit Expectations Gap: Reality or Myth?
CA. Rayan Sequeira 08 October 2007 at 21:33A gap between the auditor's actual standard of performance and the public expectations of auditor's performance."Blessed is the man who expects nothing, for he shall never be disappointed" is one of the famous quotes by Alexander Pope what we had bee
MAT Credit - An overview of its rationale and impact
CA. Rayan Sequeira 06 October 2007 at 16:15"There was an era when the corporate entities mocked at the income tax department, since they had sizeable profits as per the accounting books but ended up contributing nothing to the coffers of the department. Taking the tax provisions to their adva
Professional Ethics - An Introductory Course in Value Education
CA. Rayan Sequeira 06 October 2007 at 16:15Ethics generally means the science of conduct or morality. Ethics are a blend of customs and cultures followed by people and are important in all kind of work we do, be it business or profession.Equally it applies even to our profession and we cannot
Eliminating The Audit Expectations Gap: Reality or Myth?
CA. Rayan Sequeira 06 October 2007 at 14:15A gap between the auditor's actual standard of performance and the public expectations of auditor's performance."Blessed is the man who expects nothing, for he shall never be disappointed" is one of the famous quotes by Alexander Pope what we had bee
Its Tax Audit Time
CA. Rayan Sequeira 05 October 2007 at 23:55--Concept, emergence and prolongation of tax audit.The year 2007 marks the completion of 22 years of Tax Audit"It's not enough that we do our best; sometimes we have to do what's required", a quot
SOX Act of 2002: Overview
Ankit Dangayach 05 October 2007 at 23:55The Sarbanes-Oxley Act of 2002 (SOA or SOX) "The Act does not differentiate between U.S. and Non U.S. companies in its application."What is Sarbanes Oxley Act of 2002?Legislation passed by the US Congress providing new corporate governance rules, re
Planning /Selecting Performance Audits
riya 28 September 2007 at 22:18By Turksema, Rudi van der Knaap, PeterAll performance auditors share the same goal: to auditthe most relevant problems using the right people andthe most appropriate methods and techniques at theright moment and to use the audit findings to make amea
Audit Documentations
Ravikumar.G 24 September 2007 at 23:09"The skill of an accountant can always be ascertained by an inspection of his working papers." Robert H. Montgomery, Montgomery's Auditing, 1912. During the performance of an audit, it is obvious that the auditor may have come across issues which we
"The Audit Landscape: 2001-2007" -ABROAD
riya 18 September 2007 at 21:51Big Four Audit Firms Feel the Effects of Post SOX Inroads As Audit Fees SkyrocketThe Corporate Library today has released summary findings from its seminal study of the changes in the audit industry post Sarbanes-Oxley. In-depth analysis and data und
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