Introduction: The standard adopts a Risk-based approach to Auditor’s responsibility relating to fraud in an audit of Financial Statements. Standard explains how the material misstatements in the financial statements due to fraud can be identified, assessed and appropriate procedures to... Read More
Climbed the ring thinking it took me up with every movement when in fact I was going down even before I got to take the glory of reaching the top. And the darkness that filled my soul kept itself away from my eyes, as it never welcomed her into it's... Read More
Introduction The director of a company is responsible for smoothly carrying out the business and managing the day to day affairs of the company. They are appointed by the shareholders for the efficient and effective running of the company as professionals. The relationship between a director and... Read More
What is a start-up? A startup is an entity, incorporated or registered in India, not prior to five years, with an annual turnover not exceeding ₹25 crore in any preceding financial year, and working towards the innovation, development and commercialization of new products, processes or... Read More
“Self-discipline is the make-or-break variable in nutrition, diet, relationships.” Discipline and willpower are often equated with deprivation. But a recent study shows that self-control actually contributes to happiness, and wider body of research shows a positive... Read More
Traditionally, Role of data in business is for limited purpose and usage for technology is minimal. However, in the era of digitalization, the need and importance of data has grown drastically. Business are collecting the data for various purpose from both customers and consumers. The possible... Read More
The cuckoo clock in the living room announces that the last hour of the day has begun. Light seeps into the corridor through the bottom of the door to Amma’s room. Looks like Amma– Sarada Teacher– has not yet retired for the day. ***** My earliest clear memory of Amma is... Read More