25
Dec 23
21
Dec 23
The Significance of Assertions in Financial Audit Integrity (Part vii)
In the realm of auditing, the assertion of “Presentation and Disclosure” plays a pivotal role in ensuring the accuracy, transparency, and reliability of an organization’s financial statements. This assertion pertains to the appropriate and faithful representation of financial information in the statements, encompassing both the manner in which information is…
19
Dec 23
The Significance of Assertions in Financial Audit Integrity (Part vi)
Audit assertion of “Rights and Obligations” stands as a crucial pillar in the realm of auditing, ensuring the accuracy and validity of an organization’s financial statements. This assertion involves the assessment of an entity’s rights to assets and obligations towards liabilities as reported in the financial statements. It ensures that…
18
Dec 23
Transfer Pricing Methods – CA Avinash Gupta
Day 2 Chandigarh Branch along with Ludhiana and Bahadurgarh Branch of NIRC of ICAI organised a 4 days Online Web series on Transfer Pricing from 28/04/2020 (Tuesday) – 6 PM to 8 PM daily Speaker: CA Avinash Gupta (Experienced Practitioner in Transfer Pricing and NIRC Member) Topics to be…
13
Dec 23
The Significance of Assertions in Financial Audit Integrity (Part v)
In the intricate world of audit, the assertion of “Accuracy/Valuation” stands as a pivotal cornerstone. This assertion delves into the meticulous scrutiny of financial elements within an organization’s statements, ensuring the precision and reliability of reported values and measurements. It encapsulates the accuracy of reported figures, encompassing asset valuations, liabilities,…
12
Dec 23
The Significance of Assertions in Financial Audit Integrity (Part iv)
In the realm of auditing, the assertion of “Completeness” serves as a cornerstone, ensuring that financial statements encompass all transactions, balances, and disclosures essential for transparent and accurate reporting. This critical assertion focuses on the inclusion of all pertinent information without omissions, providing stakeholders with a comprehensive view of an…
11
Dec 23
Overview of International Taxation , DTAA by CA Avinash Gupta – Day 1
Day 1 Overview of International Taxation , DTAA by CA Avinash Gupta Organisers: CA Deepak Gupta (Studycafe) CA SAngam Aggarwal
08
Dec 23
The Significance of Assertions in Financial Audit Integrity (Part iii)
In the intricate landscape of auditing, the assertion of “Existence/Occurrence” stands as a fundamental pillar in ensuring the integrity and accuracy of financial statements. This assertion is pivotal in validating the legitimacy of an organization’s financial data, assuring that reported assets, liabilities, and transactions truly exist and have occurred during…
04
Dec 23
Certificate Course on Taxation of Royalties – Day 1
Taxation of Royalties u/s 9(1)(vi) Relevant judicial pronouncements. Link for the PPT: https://voiceofca.in/siteadmin/docume… Speaker: CA. Avinash Gupta Moderator: CA. Rishabh Agarwal DISCLAIMER:- This Video is for the purposes of information/knowledge and shall not be treated as a solicitation in any manner or of for any other purposes whatsoever. It shall…
27
Nov 23
The Significance of Assertions in Financial Audit Integrity
Audit assertions are pivotal elements in auditing, representing management’s implicit or explicit claims about the financial information presented in an organization’s financial statements. These assertions guide auditors in evaluating the reliability and accuracy of financial data. However, while they serve as crucial tools in the auditing process, they also come…
