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Auditing
What is final audit file
Kishan Shettigar
CA Inter
★ 2K+
23-Jun-21 21:54
361
Answers (1)
The auditor shall assemble the audit documentation in an audit file and complete the administrative process of assembling the final audit file on timely basis. Final audit file shall not be deleted or discarded until the retention period.
Yoga Vishnu
CA Final
★ 11K+
24-Jun-21 11:51