The following is the text of the Standard on Internal Audit (SIA) 18, Related Parties, issued by the Institute of Chartered Accountants of India. The Standard should be read in the conjunction with the “Preface to the Standards on Internal Audit”, issued by the Institute of Chartered Accountants of India. In terms of the decision […]
Standard on Internal Audit (SIA) 14, Internal Audit in an Information Technology Environment The following is the text of the Standard on Internal Audit (SIA) 14, Internal Audit in an Information Technology Environment, issued by the Council of the Institute of Chartered Accountants of India. These Standards should be read in conjunction with the Preface […]
Standard on Internal Audit (SIA) 11 Consideration of Fraud in an Internal Audit The following is the text of the Standard on Internal Audit (SIA) 11, Consideration of Fraud in an Internal Audit, issued by the Council of the Institute of Chartered Accountants of India. These Standards should be read in conjunction with the Preface […]
The following is the text of the Standard on Internal Audit (SIA) 9, Communication with Management, issued by the Council of the Institute of Chartered Accountants of India.. These Standards should be read in conjunction with the Preface to the Standards on Internal Audit, issued by the Institute. In terms of the decision of the […]
The following is the text of the Standard on Internal Audit (SIA) 7, Quality Assurance in Internal Audit, issued by the Council of the Institute of Chartered Accountants of India. These Standards should be read in conjunction with the Preface to the Standards on Internal Audit, issued by the Institute. In terms of the decision […]
Securities and Exchange Board of India CIRCULAR SEBI/HO/CDMRD/DMP/CIR/P/2018/146 November 30, 2018 To, The Managing Directors / Chief Executive Officers All Recognised Stock Exchanges and Clearing Corporations having commodity derivatives segment Sir / Madam, Sub: Trading hours for commodity derivatives segment 1. Vide circular SEBI/HO/CDMRD/DMP/CIR/P/2016/75 dated August 30, 2016 SEBI had inter-alia specified commodity category-wise time limits within […]
The following is the text of the Standard on Internal Audit (SIA) 5, Sampling, issued by the Council of the Institute of Chartered Accountants of India. These Standards should be read in conjunction with the Preface to the Standards on Internal Audit, issued by the Institute. In terms of the decision of the Council of […]
Provision for fees for (i) Preferential Certificate of Origin & (ii) Post Verification of self certified Certificate of Origin under EU-GSP is laid down vide Public Notices. 53/2015-2020-DGFTDated 30th November 2018.
New Horizon Logiware (P) LTD Vs ITO (ITAT Delhi) AO has discussed the facts in detail and the relevant clauses of the lease deed and also mentioned that the said warehouse was already rented to present tenant (Tupperware) by earlier owner from whom assessee has purchased this building in this year. As per AO, the […]
Internal Audit Evidence refers to all the information used by the Internal Auditor in arriving at the conclusions on which the auditor’s opinion is based. It includes both information collected from underlying entity records and processes, as well as information from the performance of various audit activities and testing procedures.
