As an auditor who needs to conduct the audit as per the auditing standards prescribed by ICAI, it is important for the auditor to have proper planning of the audit, execution and collecting of evidences as per the audit plan and reporting the findings to the management or Those Charged with Governance.
source https://www.caclubindia.com/articles/why-interview-skills-are-important-during-audit-47404.asp
source https://www.caclubindia.com/articles/why-interview-skills-are-important-during-audit-47404.asp
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