Audit Assurance & Attestation
Goods and Services Tax (GST)
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Calculate Net Profit
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Auto Loan Calculator
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Haryana VAT Rules, 2003
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Audit Assurance & Attestation
ATN & Co.
is a leading provider of Audit & Assurance, Regulatory Advisory, Direct & Indirect Tax Consultancy, Project Finance, Compliance matters viz. Accounting, Payroll, Risk Advisory, Corporate Advisory and Secretarial Work & other Regulatory Compliances.
The Audit & Assurance practice helps clients by understanding the increasing complexity of the regulatory environment, the need for greater transparency in operations and disclosure norms. The practice provides assurance to the various stakeholders beyond the traditional critique of numbers.
The Regulatory Advisory practice offers to its clients' full range of advisory and compliance related services, for the many regulations, they are subject to. The firm is constantly developing new solutions while looking for new efficiencies in core disciplines, ensuring growth for its clients, helping them achieve their aspirations.
The Taxation practice is continuously endeavoring to help the clients achieve the desired results through customized and innovative solutions by focusing on exploring opportunities and leveraging them to enhance the advantage to the clients in the form of significant tax savings.
In today's changing global economy, before any business can create value, it must create trust. We believe that assurance goes beyond our statutory responsibilities to report on accounting records, which is why Audit & Assurance is one of our firm's core service lines.
Our audit & assurance experts take the time to understand your business as well as the sectors in which you operate. We can help you identify major risks and opportunities over and above performance of the traditional financial reporting function. We are constantly looking for ways to improve efficiencies and enhance client service. Our audit & assurance experts are qualified from the premium accounting bodies of India (who prescribe the accounting and auditing standards in India).
We can help you enhance the confidence of stakeholders in your business, understand your stakeholders' issues related to performance, privacy, risk and controls and data analysis. The firm provides audit services of the highest standards, complying with applicable auditing standards and maintaining strict quality control procedures.
Continuing globalization has increased the complexity of principles, regulations, disclosures and the cultures in which organizations operate. Increasing litigation, legislation, and regulations carry important compliance implications.
A Statutory Audit of the financial statements requires an auditor to provide reasonable assurance that the accounts and financials have been prepared in accordance with the Generally Accepted Accounting Principles (GAAP) and that they are free from misstatements and errors.
Our team uses a combination of tailor made systems and controls to obtain audit evidence ensuring adherence with the provisions of the applicable laws across all organizations including those that are held by the government, publicly listed and privately held. It also fulfills the statutory assurance function for non corporate entities based on the applicable statute and laws relevant to them.
In India, a very small proportion of the population contributes to the direct tax collections of the exchequer. In an effort to widen the tax base in India and to discourage tax avoidance, the requirement of the tax audit was introduced by the Government.
A Tax Audit involves an expression of the tax auditors' opinion on certain financial details, given by an assessee to enable an assessment of its tax, by the Tax Authorities.
Our endeavor is to help our clients undertake a correct assessment of their tax by reviewing the incomes chargeable to tax, disallowances and deductions there from, under the various provisions of Income Tax Act, 1961.
Our dedicated team of trained professionals conducts the audit keeping in mind the latest judicial pronouncements, amendments, circulars, notifications and tax accounting standards notified by the CBDT, as applicable for publicly listed, privately held, and other organizations.
Independent audit of financial statement of Banks is one of the important tools for throwing light on their financial health, the state of their affairs, the result of their operations and the position of their cash flows. Financial Statement Audit therefore is important for a strong and resilient banking industry. Obtaining an appropriate and adequate understanding of the peculiar aspects related to banking industries and the resultant risks, particularly their impact on the truth and fairness of the financial statement of a bank becomes an essential task for the auditors. We are actively engaged in rendering our expert services in relation to Statutory Audit of Bank Branches.
Branch Audit of Banks
This is an annual audit determined by statute and done (generally) at the end of the financial year while some of the larger branches are similarly audited half yearly. Bank statutory audit is essentially a balance sheet audit including the Long Form Audit Report. Key functions which a statutory auditor performs are:
verification of classification of items of the Balance Sheet to assure their correct placement
to assure the proper adherence with the applicable prudential norms
The direct result of an accurate classification is the appropriateness of income recognition and thus the effect on the profitability of the Bank.
With a view to achieve following objectives, we are providing our professional services, in relation to concurrent audit of Banks:
To supplement the efforts of the bank in carrying out simultaneous checks,
To reduce the interval between a transaction and its examination,
To improve the functioning of the bank, resulting in the upgradation of the working of the bank
To identify whether the Systems & Procedures of the bank have been properly complied and implemented,
To perform substantive checking of various areas of the bank operations and to make adequate rectifications of deficiencies in the earliest possible period.
Revenue Audit of Banks
Revenue audit is the audit of items governing income & expenditure of banks, basically this type of audits are conducted with a view to verify the accuracy, relevance of expenditure incurred & incomes earned by the banks according to applicable latest circulars, notifications. We accordingly concentrate on the areas which affect revenue items of the banks, which include following:
Interest Earned on Advances
Penal Interest on overdue installments & on late submission of Stock Statement
Processing Fees on all category of advances and loans
Cash Credit Renewal Charges
Minimum Balance Charges
Ledger Folio Charges
Cash Recovery Against NPA Accounts
Locker rent Charges
DD Commission, IBC/OBC Commission, Cheque Book Charges, Stop Payment Charges
Income From Investment
Interest Paid On Saving, Current Accounts
Banks and Financial Institutions lend money against hypothecation and pledge of stocks, book debts and securities. Banks have to closely monitor the activity of borrower to ensure that the money lended by bank is secure & there is adequate margin for recovery of loan. To ensure the safeguard of the advances extended by the Banks and Financial Institutions, we offer our services for an independent examination of the hypothecated and pledged stock, book debts and securities. We assure about the quantity, quality, composition, actual value and location of the stock & the debtors.
Information Technology Audit
Information Technology Audit
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement.
IT audits are also known as "automated data processing (ADP) audits" and "computer audits". They were formerly called "electronic data processing (EDP) audits".
An IT audit is different from a financial statement audit. While a financial audit's purpose is to evaluate whether an organization is adhering to standard accounting practices, the purposes of an IT audit are to evaluate the system's internal control design and effectiveness. This includes, but is not limited to, efficiency and security protocols, development processes, and IT governance or oversight. Installing controls are necessary but not sufficient to provide adequate security. People responsible for security must consider if the controls are installed as intended, if they are effective if any breach in security has occurred and if so, what actions can be done to prevent future breaches.
Inventory/ Stock Audit
Inventory/ Stock Audit
Stock & Receivables Audit is one of the most important aspect of the overall exercise of audit of any organization. In stock and receivable audit, we ensures about the quantity, quality, composition, actual value and physical location of the stock & the debtors.
The stock audit covers examination of aspects such as reasonableness of the valuation of the security, routing of sale proceeds of hypothecated stocks largely through the borrowers account, maintenance of the prescribed margins, accuracy of the stock statements, reasonableness of the composition and age of hypothecated stock and their insurance, quality and age of the receivables etc.
Operational Audit as a systematic process of evaluating an organization's effectiveness, efficiency and economy of operations under management's control and reporting to appropriate persons, the results of the evaluation along with recommendations for improvement. Operational audit is a future-oriented, systematic, and independent evaluation of organizational activities. In Operational audit financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives. Operational audit is a more comprehensive form of an Internal Audit.
We provide attestation and certification services as required under Income Tax Law, VAT Law, Service Tax Law, Excise Law, export/import, stock statements, Industrial certifications etc.