CA inter....
Yohan Dsouza (207 Points)
03 April 2019Yohan Dsouza (207 Points)
03 April 2019
Manish G Nair
(Articled Assistant)
(124 Points)
Replied 03 April 2019
In case of an NGO or a registered association, the external auditor is appointed as per the by-laws of that organisation. If the By-laws permit the appointment of the auditor in a meeting other than the AGM, then it is possible to appoint the auditor. Also, the scope of the audit is usually written in the audit engagement letter. Although, in this case, I think both the auditors will audit the current year within their defined scope.
Priya Kashyap
(Student)
(7053 Points)
Replied 06 April 2019