DevyaniDevyani asked 1 year ago
2 Answers
RaviRavi Staff answered 1 year ago

this is applicable when we have different branch auditors is case of standalone FST
and different subsidiary auditors in case of consolidated FST

RaviRavi Staff answered 1 year ago

also different associate / JV auditors
main report is signed by principal auditor, but he specifies which branches / Sub / Asso / JV are not audited by him, responsibility of these areas is with other auditors and not principal auditor

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