Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 16
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Book Description
Understand the critical expectations set by the Auditing and Assurance Standards Board (AASB) of ICAI for compliance with the Standard on Quality Control (SQC) 1. This article analyses the common pitfalls in audit documentation and file assembly and shares effective techniques for managing disputes while ensuring confidentiality. It stresses the importance of thoroughly documenting changes in audit files. The key points include: ‣ Inadequate Retention of Audit Documentation Post-Audit Completion ‣ Delayed Assembly of the Final Audit File Within the Required Timeframe ‣ Insufficient Documentation for Resolving Differences of Opinion During the Audit ‣ Breaches of Confidentiality When Filing Whistleblower Complaints ‣ Unauthorized Additions to the Audit File After Final Assembly
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 16
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Book Description
Despite issuing various guidance notes and technical guides by the Institute of Chartered Accountants of India (ICAI), the Quality Review Board (QRB) has identified multiple instances of auditors' non-compliance with SA 700. This article discusses some commonly observed non-compliances with SA 700's reporting requirements and provides the suggested guidelines from the Auditing and Assurance Board (AASB) of ICAI. The coverage includes: ‣ Reporting under Section 143(3)(c) of the Companies Act, 2013 ‣ Reporting with Regard to Materiality Description ‣ Partial Reporting of Key Audit Matters ‣ Separate UDIN for Statutory Audit and Tax Audit
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 16
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Book Description
The Institute of Chartered Accountants of India (ICAI) established the Centre for Audit Quality (CAQ) to enhance audit standards among Chartered Accountant firms, aiming to boost stakeholder trust and transparency. To assist firms in evaluating their "Audit Maturity" and identifying areas for improvement, the CAQ introduced the Audit Quality Maturity Model (AQMM). Based on extensive research into Audit Quality Indicators (AQI), this model assesses key areas such as Practice Management, Human Resource Management, and Digital Competence, assigning firms up to 600 points. Firms are then classified into four maturity levels based on their scores. This article explores several key focus areas, including: ‣ Background of the Audit Quality Maturity Model (AQMM) ‣ Applicability of AQMM ‣ AQMM v 2.0 – Sections and Scores ‣ Firm Maturity Level ‣ Interpretation of the Firm's Level ‣ Who Shall Conduct the AQMM?
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 10
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Book Description
Attention Practising Company Secretaries! The format of the Annual Secretarial Compliance Report (ASCR) has been revised by ICSI, making it easier for you to issue the ASCR. In May 2022, the SEBI made it mandatory for listed entities to annex the ASCR by PCS in their annual report. The SEBI Circular No. Dated October 18, 2019, provided that the ASCR must include provisions relating to the resignation of statutory auditors. Later, BSE and NSE prescribed a few additional affirmations by PCS that were to be included in ASCR. In this regard, the ICSI has provided a format that collates all amendments for ease of issuance. This write-up by Taxmann aims to make a comparative analysis of the old and the revised format of the Annual Secretarial Compliance Report.
Author: Taxmann
Publisher: Taxmann Publications Private Limited
ISBN:
Category : Law
Languages : en
Pages : 14
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Book Description
This article examines the proposed summary proceedings for swiftly addressing securities law violations by intermediaries. The core advantage of these proceedings is their speed and efficiency. Traditional legal processes are often protracted, causing justice and regulatory enforcement delays. Summary proceedings aim to mitigate these delays, enabling SEBI to address and resolve violations promptly. This approach ensures the rapid protection of investor interests, thereby upholding the securities market's integrity, transparency, and efficiency. The article covers: ‣ Introduction ‣ Understanding Summary Proceedings ‣ Scope of Summary Proceedings for Intermediary Violations ‣ Proposed Legal Framework for Summary Proceedings ‣ Impact of Proposed Summary Proceedings ‣ Conclusion
Author: Institute of Chartered Accountants in England and Wales
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 162
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Book Description
Author: Arora M.N.
Publisher: Vikas Publishing House
ISBN: 9325963949
Category : Business & Economics
Languages : en
Pages : 668
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Book Description
The book is bundled with all the teaching tools like Learning objectives, Summary of the chapter, Key terms, and a large number of questions for practice.
Author: Tulsian P C
Publisher:
ISBN: 9788125908852
Category :
Languages : en
Pages :
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Book Description
Author: Jon Lepley Pierce
Publisher: Cengage Learning
ISBN:
Category : Business & Economics
Languages : en
Pages : 736
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Book Description
Management and Organizational Behavior: An Integrated Perpective blends the traditional management and organizational behavior topics by presenting the technical aspects of management and managerial practice, as well as its social-psychological and behavior consequences. The authors present an integrative model that positions Management philosophy as a force which shapes the practice of management and organization design, both of which impact and explain organizational behavior. The text emphasizes that to be a strategic manager, there must be an understanding of the organization, management process, individuals as members, and the deep interrelationship between all these areas.
Author: Ph.D. Thomas N. Duening
Publisher: Dreamtech Press
ISBN: 9788177223866
Category : Management
Languages : en
Pages : 548
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Book Description
The world's economies and organizations, and people are in a state of rapid and continuouschange. Individuals who are contemplating a career in management must be prepared for competition, speed, change, and demands for better quality products and services, decisive decision making attention to detail and continuous learning. This books is written for individuals preparing for an exciting, fast-paced challenge awaiting them in terms of management and leading others Featuresü Management Focus on Ethics, Technology, Careers, and Diversity throughout the text gives emphasis and perspective on these areas.ü 500+ QuickCheck Questions located throughout the text provideenhanced student reinforcement.ü Opening Vignettes begin each chapter with a case study, takenfrom the headlines, to illustrate the main concepts at play within the chapter.ü Learning Moments placed strategically throughout the text provide studentsadditional information on select topics.ü Each chapter begins with outline and key terms along withlearning objectives. All key terms annotated in the margins. Each chapter endswith management summary and review and discussion questions.ü Internet exercise and experiential exercise at the end of everychapter.ü Instructor s Manual includes chapter overviews, sample lesson plans, chapteroutlines with important topics, key terms, in-class teaching ideas and suggestions.
