working papers

Practical guide to documentation for audit ,peer review, Financial Review and other assurance services

The word “document” is used to refer to a written or printed paper that bears the original, official, or legal form of something and can be used to furnish decisive evidence or information. “Documentation” refers to the act or an instance of the supplying of documents or supporting references or records.
Full Article

Amendment to SQC 1 – Retention Period for Engagement Documentation (Working Papers)

Paragraph 83 of the Standard on Quality Control (SQC) 1, Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements, states as follows: 
Full Article

ICAI Disciplinary Committee decision in breach of natural justice is invalid

In the Case of : Partha Ghosh vs. ICAI , Decided By : Mumbai High Court In October 2007, Disciplinary proceedings were initiated against two partners of M/s Pricewaterhouse (PWC) for alleged professional and other misconduct in conducting the statutory audit of Global Trust Bank. The proceedings were based on the findings in the Special Audit report [...]
Full Article
Copyright © TaxGuru 2011. All Rights Reserved.
About Us - Advertise - Privacy Policy - Back to top