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Audit Manual is mandatory for every CA firm undertaking audits under any law in force, irrespective of firm size/ location, client size and years into practice, as required under SQC-1, SA 220, Peer Review, AQMM, Quality Review and NFRA Review.
Only the person at executive position can implement the Policies/ SOPs and nobody else. What we do is handholding and creating an effective environment for its implementation by –
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