The new way of conducting the business has forced auditors to adopt new thinking, new multi-dimensional approach and new tools to conduct the audit of financial statement.
source https://www.caclubindia.com/articles/additional-methods-for-detection-of-fraud-in-financial-statement-48168.asp
source https://www.caclubindia.com/articles/additional-methods-for-detection-of-fraud-in-financial-statement-48168.asp
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