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Risk of material misstatement

Auditing

answered on 28-May-21 11:04

What is the meaning of risk of mm at financial statements level and assertion level

latest answer

Risk of MMS are pervasive to financial statements and affect many assertions materially. Risk of material misstatement at assertion level enable the auditor to express an opinion.

Kondamuri Sai Sindhoori

Kondamuri Sai Sindhoori

CA Inter

3K+

2

690

Subscriber to memorandum

Corporate & Other Laws

answered on 28-May-21 10:50

Is subscriber to memorandum a DIRECT INVESTOR ?? I MEAN , PROMOTOR ??

latest answer

Subscriber to memorandum is a person who subscribes to the shares of the company when the company is incorporated. They are the first shareholders of company.

Reetikaa R

Reetikaa R

CA Final

7K+

1

621

Sec 91

Corporate & Other Laws

answered on 28-May-21 20:49

I have foll. doubts in sec 91 1. What is compoundable offence u/s 441 and what does it mean wrt sec 91 2. What is the duty of Unlisted public companies wheather they should give public notice in newspapers or not?(as only Pvt co is expressly exempt under rules) 3. Is divided record date for closing reg an actual example for this sec? 4. If yes why don't we find listed public cos adv in newspapers of closure of register

latest answer

1. Compundable offences are the ones which can be settled by way of compunding i.e. process by which defaulting party makes an application and requests for settlment on payment of some money instead of liability amount. Yes, offence under sec 91 can be compounded as it relates to only fine. 2. Yes they should give 3. Can be. It's mainly for the purpose of AGM. 4. Closure of register is an optional thing. But there are many listed companies who close registers. Just check today only Supreme Infrastructure India closed

Priyanka Udeshi

Priyanka Udeshi

CFA L1

14K+

1

882

AS-12

Accountancy

answered on 25-Jun-21 23:39

Should balance of Deferred government Grant be shown in asset side of balance sheet?

latest answer

Sorry not under reserve and surplus but after reserves and surplus

sai krishna teja

sai krishna teja

CA Inter

940

2

606

Books of account

Corporate & Other Laws

answered on 28-May-21 17:18

Is director's agent have the right to inspect the books of accounts ???

latest answer

Ok sir

Riya Goel

Riya Goel

CA Inter

4K+

2

606

SA-500

Auditing

answered on 28-May-21 08:16

As it is a big SA I'm finding difficult to study at exam point of view? Suggest me something to get it easy and how questions will be asked in the exams???

latest answer

Okay thankyou sir

AbithaSuku S R

AbithaSuku S R

CA Inter

2K+

2

707

Composition scheme

Indirect Taxation

answered on 29-May-21 10:56

Here even though the trader ATO doesn't crossed the threshold limit he is not eligible for opting composition scheme. Because he is supplying exempt goods also. Is this correct?

latest answer

S clarified tqq

bsai partish

bsai partish

CA Final

2K+

9

666

Mcq

Direct Taxation

answered on 29-May-21 13:35

Explain this both the ques

latest answer

Okey sir.

Sathiya Bama

Sathiya Bama

CA Final

24K+

14

719

Going concern

Accountancy

answered on 27-May-21 20:00

Good evening Sir! Will provision for doubtful debts be provided if an enterprise is not going concern?..

latest answer

Welcome

Pushkala S

Pushkala S

CA Final

3K+

3

586

Framework for preparation and presentation of FS

Accountancy

answered on 27-May-21 20:49

Good evening Sir! I hve a doubt in this question... No 1 and 3 1.How will dividend increase equity and assests? 3.How does rent o/s increase equity?

latest answer

Thank you soo much Sir!!

Pushkala S

Pushkala S

CA Final

3K+

2

554