What should do an Article ???
M. N. JHA (CA) (8316 Points)
07 June 2010M. N. JHA (CA) (8316 Points)
07 June 2010
Ankur Garg
(Company Secretary and Compliance Officer)
(114773 Points)
Replied 07 June 2010
Hello Jai,
During audit a proper balance is required between Law provisions and standard of auditing. If during audit work you come across any violation immediately put a red mark or note down the same in your Audit book to be discussed with your employer later on.
No need to silently follow your employer and always ready to work on your own. and take initiatives. Rest is dependent on the nature of your principal.
Best Regards
Akhil Gupta
(Manager F&A)
(856 Points)
Replied 07 June 2010
It is good to point out any doubt and if you have always discuss the same with your employer and if again there is any doubt feel free to discuss the same.
This is the magic of CA training that it gives a chance to clear there practical understanding. But remeber "NEVER BE SILENT OR DUMB AS IT DERECOGNISE YOUR CLARITY AND UNDERSTANDING THE PRACTICLE"
CA Shiv
(Business Controller)
(2987 Points)
Replied 07 June 2010
I will suggest to follow the act after referring the same to his employer...( i.e. CA principal). So after confirmation only do it...Also sometimes many other points are attached to query which your CA employer knows and so he is taking some other view point... so discussed it and than come to conclusion...
Elton Sukumar M
(Certified Accounting Technician)
(734 Points)
Replied 07 June 2010
As a article it is duty to say to your boss what you observe during the audit. Report the sillest of sillest thing. The reason what you think silly may be serious and vice-versa. It is left to your Principle what to do. Just follow it. You will not be held responsible. The principle is signing the report not you. When you report to your principle your duty as an article clerk ends. Learn from the experience. GOD BLESS YOU
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