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Ca Rahul Sharma

Latest Posts by Ca Rahul Sharma

Audit Documentation: SA 230

July 18, 2024 720 Views 0 comment Print

Ensure your audit documentation aligns with SA 230 principles, laws, and overall audit objectives. Learn the essentials of proper record-keeping and audit evidence.

Financial inclusion initiatives in India & its importance in economic development

May 13, 2024 717 Views 0 comment Print

Explore financial inclusion initiatives in India & their importance in economic development. Learn about schemes, digital payments, & RBI programs for inclusive growth.

Pre-Shipment Export Finance: Issues and Running Account Packaging Credit

April 5, 2024 1251 Views 0 comment Print

Article explains some intricacies and issues surrounding Pre-Shipment Export Finance (PSEF), particularly focusing on Pre-Shipment Export Credit (PSEC) and Running Account Packaging Credit.

Indian Digital Currency: Types, Benefits, Present & Future Prospects

February 27, 2024 1212 Views 0 comment Print

Explore world of digital currency, including types like cryptocurrencies and CBDCs, their benefits, and future of digital currencies. Learn how digital currencies are revolutionizing finance.

Auditing Accounting Estimates : ISA 540 (Revised) Implementation Tools

January 28, 2024 1560 Views 0 comment Print

Explore 10 crucial steps for auditing accounting estimates as per ISA 540 (Revised). Understand risks, controls, and evaluation process in this comprehensive guide.

Audit of Accounting Estimates: Procedures and Importance

January 18, 2024 1536 Views 0 comment Print

Explore concept of auditing accounting estimates, its procedures, and importance in financial reporting. Understand distinctions, subjectivity, and implications for auditors.

Basics of Auditing: Some Important Ratios for Auditor

December 4, 2023 22170 Views 0 comment Print

Auditors: Learn about the Basics of Auditing and some Important Ratios to understand the changes in business conditions. Get the facts from our post!

Demystifying ISA 580: Management Representation Letters in Auditing

September 13, 2023 3072 Views 0 comment Print

Explore significance of ISA 580 and crucial role of Management Representation Letters in audits. Learn their purpose, reliability, and steps auditors take when challenges arise.

आयकर अधिनियम के तहत विविध सिद्धांत और उनका अनुप्रयोग

July 31, 2023 1587 Views 0 comment Print

रेसजुडिकाटा और आयकर अधिनियम, 1961:– “रेसजुडिकाटा का तर्क यह है कि मुकदमेबाजी का अंत होना चाहिए। मूल रूप से, पुनर्न्याय के सिद्धांत का उद्देश्य अपमानजनक और दोहरावपूर्ण मुकदमेबाजी को रोककर, जनता और वादियों दोनों के हित में न्याय के अच्छे प्रशासन का समर्थन करना है। सीआईटी बनाम में एन.पी. मैथ्यू [(2006)280 आईटीआर 44(के.आर.)] यह प्रिंसिपल […]

बैंकिंग व्यवसाय और संविदात्मक दायित्व – एक विश्लेषण

July 30, 2023 1077 Views 0 comment Print

लेन-देन करते समय बैंक जाने-अनजाने विभिन्न अनुबंध करते हैं जिनमें से कुछ लिखित और औपचारिक होते हैं जबकि कुछ अन्य अनौपचारिक और अलिखित होते हैं। बैंकों द्वारा मान लिए गए कुछ सामान्य संविदात्मक रिश्ते हैं देनदार – लेनदार, लेनदार – देनदार, जमानतदार – जमानतदार, गारंटर – लाभार्थी, गिरवीकर्ता – गिरवी रखने वाला और प्रिंसिपल और […]

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