Form ADT-1
The form filed with the Registrar of Companies to notify the appointment of a statutory auditor, required within a specified period of the appointment being made.
Related terms
- Form 16 / Form 24Q
Form 16 is the TDS certificate issued to an employee for tax deducted on salary; Form 24Q is the quarterly TDS return an employer files reporting those deductions.
- Form 3CD
The detailed statement of particulars required to be furnished under a tax audit, covering a wide range of income-tax-specific disclosures beyond what a statutory audit examines.
- Fraud Triangle
A model explaining the three conditions typically present when fraud occurs — pressure/incentive, opportunity, and rationalisation — used to guide fraud risk assessment.
- Full-Population Testing
Applying a procedure to every transaction in a population rather than a sample — made practical by data analytics, and a different basis for a conclusion than a projected sample result.
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