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thank kaju for a2a.
questions is pretty simple but may deceive you.
you may think that it is both as there is an internal auditor as well who is not independent. but the correct answer is instead option a that is independent. Auditor has to an independent and qualified CA. internal auditor is employee and is not considered for making audit report.
all the best and happy learning.
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Deepak
- 24 Nov
- 0 Comment
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