it is a confusion that in all questions of SA 299 in practice manual duties of joint auditors are written in answers written by ICAI.   In Ch 2 Q19 pg 2.22 the question is asked only about reporting responsibilities of joint auditors wrt disagreement of opinion between them. But ICAI has included whole duties and reporting responsibilities part of the standard. only the introduction and advantages and disadvantages are left. What to do in such situations. and in q 27 ch 7 the specific responsibilities of joint auditors is explained in two-three lines only whereas in some ques ICAI has included whole part of SA. What to do little confused…. 🙁