Big mistake! A strong questionnaire design and, specifically, conducting an audit to ensure quality, is the focus of this article. Research Axiom No. 1: You can never fully recover from a poorly ...
ICAI's stance in a disciplinary case appears conflicting with its recently released Standard on Quality Management (SQM) for audit firms. ICAI claims the Companies Act governs audit standards ...
Synopsis In a complex, rapidly moving global economy, accurately disseminated corporate information is crucial to business success. The key to compiling ...
Not everyone agrees the deficiency rate is a good guide to audit quality, including one of the PCAOB’s own board members, Christina Ho, a former auditor. She argued in a September speech that an ...
The legal opinion says that ICAI Act, 1949, does not provide Institute of Chartered Accountants of India with the authority to issue standards related to auditing or quality management ...