Revision of audit report

Hi Abhishek, hope your question pertains to tax audit report. Revision is possible on
grounds such as:
(i) revision of accounts of a company after its adoption in annual general
meeting.
(ii) change of law e.g., retrospective amendment.
(iii) change in interpretation, e.g. CBDT Circular, judgements, etc.

However reasons for revision is to be mentioned and reference should drawn stating it is revised in revised audit report.