Auditor's Responsibility in respect of Audit Trail effective from 1st April 2023

CA Praveen , Last updated: 08 April 2023  
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Requirement of the accounting software* having a feature of audit trail has been incorporated as a proviso to Rule 3(1) of the Account Rules and have been prescribed only in the context of books of account**. This is evidenced by the fact that as per the proviso to the Rule, the accounting software

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CA Praveen
(FINANCE MANAGER)
Category Audit   Report

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