Published Paper Details:

The abstract presents a summary of the study on tax audit and assurance practices implementation by Chartered Accountants (CAs) in Bengaluru. This research investigates the extent to which CAs in Bengaluru adhere to tax audit and assurance practices, aiming to provide insights into the compliance levels and potential areas for improvement. Through a combination of quantitative surveys and qualitative interviews, data was collected from a sample of CAs practicing in Bengaluru. The study assesses various aspects of tax audit and assurance practices, including adherence to regulatory requirements, adoption of best practices, challenges faced, and strategies for enhancement. Findings reveal the current state of implementation, highlighting both strengths and weaknesses in the practices followed by CAs. The implications of the study extend to the professional development of CAs, the effectiveness of regulatory oversight, and the overall quality of financial reporting and tax compliance in Bengaluru. Recommendations are offered to enhance the implementation of tax audit and assurance practices, fostering greater transparency, accuracy, and effectiveness in financial reporting and taxation processes. Overall, this study contributes to the understanding of tax audit and assurance practices among CAs in Bengaluru, serving as a valuable resource for practitioners, policymakers, and stakeholders involved in financial regulation and compliance.