CA, CS, CMA : The article explains why ERP records alone cannot establish asset existence and why physical verification remains essential for ac...
CA, CS, CMA : The article explains why debtor realisation and ageing should be analysed over at least three months to assess receivable quality ...
CA, CS, CMA : CMA data forms the backbone of working capital assessment by helping banks determine genuine funding requirements and borrower con...
CA, CS, CMA : The article explains how unusually flawless records may signal a managed presentation rather than genuine business performance, re...
CA, CS, CMA : Focusing only on receivables can miss significant risks embedded in related-party payables. A bilateral review reveals internal gr...
Income Tax : Join us for an insightful session with CA Bikash Bogi, a seasoned tax expert with over 15 years of practical experience, as he bre...
Company Law : Multinational companies cannot conduct surrogate audit work in India under Chartered Accountants Act, 1949 and Companies Act, 2013...
CA, CS, CMA : Get expert support on auditing aspects for statutory audits. ICAIs Auditing and Assurance Standards Board (AASB) forms an expert p...
CA, CS, CMA : Discover the catalytic role of audit in enhancing efficiency and effectiveness, as emphasized by the Comptroller and Auditor Gener...
CA, CS, CMA : Explore the essential aspects of audit documentation, its nature, purposes, and compliance requirements. Learn best practices for ...
Service Tax : The High Court in this regard stayed CAG audit of a private limited company providing warehouse and logistical support services in...
Service Tax : Gujarat High Court granted stay on conducting audit of records of taxpayers under 5A of Service Tax Rules, 1994, by Officers of C&...
Finance : The Delhi High Court has delivered a judgement in the case of Association of Unified Telecom Service Providers of India Versus Uni...
Income Tax : and contributed by the assessee to a firm towards capital contribution should be treated as stock in trade even during the course ...
Income Tax : The Delhi High Court (HC) [2010-TIOL42-HC-DEL-IT] in the case of CIT v. Industrial Finance Corporation of India (Taxpayer) which...
Company Law : The ROC Ahmedabad penalized the company and its director for failing to appoint independent directors and constitute an audit comm...
Goods and Services Tax : Learn about the latest directive from the Ministry of Finance regarding joint audits by CGST and SGST officers. Understand the fra...
Company Law : NFRA issued a circular highlighting statutory auditors' obligations to report fraud in accordance with Companies Act, 2013. Circu...
CA, CS, CMA : (1) These Regulations may be called Regulations on Audit and Accounts (Amendments) 2020 (2) They shall come into force on the date...
CA, CS, CMA : Labour Department, Government of Haryana vide its Notification No. 11/38/2016-4Lab dated 10th August, 2016 formulated Third Party ...
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Discover Social Auditor Exam, its objectives, eligibility criteria, and registration process. Learn how social enterprises can raise funds through Social Stock Exchange platform.
The overall plan for an audit serves as a roadmap, providing direction and guidance for the audit process. It ensures that the auditor conducts a comprehensive and efficient examination of the client’s financial statements. This article explores the key considerations and steps involved in developing a robust overall plan for an audit.
Understand Income Tax Assessment for Co-operative Societies, covering definitions, computation of total income, deductions under Section 80P, rates for AY 2022-23, 2023-24, and the new Section 115 BAE introduced in AY 2024-25. Explore proposed benefits and recent tax reforms for cooperative societies.
This article aims to demystify the key assertions involved in the process of impairment of investment auditing, and the crucial procedures that are part-and-parcel of this auditing task. It will serve as a valuable guide for those involved in financial auditing and anyone interested in gaining a deeper understanding of this subject.
NFRA issued a circular highlighting statutory auditors’ obligations to report fraud in accordance with Companies Act, 2013. Circular emphasizes consequences for auditors who fail to fulfill their reporting duties and clarifies that resignation does not absolve them of their responsibilities.
Uncover the world of Social Enterprises, Social Audit, and the Social Stock Exchange with our comprehensive 360-degree analysis. Understand the role of Social Auditors in Social Enterprises listed on the Social Stock Exchange. Learn about eligibility criteria, the emergence of the Social Stock Exchange in India, and the objectives it aims to achieve.
Discover the emergence of social audit in India and its statutory mandates, including the role of Gram Sabhas. Explore the impact of social audits on sectors like NREGA and CSR, and the potential of Social Stock Exchanges. Learn about sustainability reporting standards and the country’s commitment to global initiatives for social development.
SAS 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water Article Explore SAS 200, which focuses on impact assessment engagements in promoting healthcare, mental healthcare, sanitation, and safe drinking water. Article explains process of social audit, key metrics for evaluation, qualitative and quantitative criteria, limitations, and challenges. Article further explains […]
Explore the crucial points to verify during a tax audit in India, covering areas like books of accounts, TDS, compliance, transfer pricing, and more. Ensure comprehensive tax compliance.
