Less Urgent but Important one

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What are the key points must be keep in mind while conducting concurrent audit of the bank?
Please explain in brief so that I could be get it easily.
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https://www.caclubindia.com/articles/how-to-do-concurrent-audit-of-banks--19624.asp

 

https://studycafe.in/2016/08/how-to-do-concurrent-audit-of-bank-3qs.htm l

 


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