RESULT OFFR 12%off code: RESULT, fr hlp gv mis cal 9980100288. Chk complete CA FINAL, CA CPT Reslt Updates Here

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Definition of "Division of work"

Where joint auditors are appointed, they should, by mutual discussion, divide the audit of identifiable units or specified areas. Certain areas of work, owing to their importance or owing to the nature of work involved would not be divided and would be covered by all the joint auditors. Such a division affected by the joint auditors should be adequately documented and preferably communicated to the auditee.

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