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3 171
Designing, implementation and maintenance of internal control system are the responsibilities of
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Auditor’s right to access to books of account and vouchers of company extends to all the books
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is a member of the IFAC and is committed to work towards the
implementation of the guidelines issued by the IFAC
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The Institute of Chartered Accountants of India constitutes the to review the existing auditing practices in India to develop Engagement and Quality Control Standards
