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2(1), (2023): 24-28 DOI: https://doi.org/10.46632/jbab/2/1/6
CA Nishesh Vilekar
GST has brought numerous changes in the structure of indirect tax system in India by consolidating many Indirect taxes. Due to modern system in tax compliance’s role of auditors have become more responsible and scope for their profession. The present study aimed to study and analyse Auditors Perception towards fears and threats for reporting of financial statements in post GST era. The study was conducted by referring various optional information and primary data about perception of professional auditors was collected through well-structured questionnaire. The data was retrieved from, the sample size of 400 respondents from Mumbai. In order to analyse the study, frequency, percentage and weighted average method is used to draw conclusion of the study. The study concluded that Overall perception of Auditors from Mumbai is that due to reporting pattern in post GST regime there is fear and threat in the minds of auditor regarding reporting of financial statements which would compel them for more effective reporting.
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CA Nishesh Vilekar. “Perception Of Auditors from Greater Mumbai Towards Fears and Threats in Reporting Financial Statements in Post GST Regime.” REST Journal on Banking, Accounting and Business 2(1), (2023): 24-28.