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An audit is an independent assessment of the true and fairness of a company's financial statements that are presented by its management. It is performed by competent, independent and objective person or persons, known as auditors.

Professional Ethics issued by ICAI:-

Ethics-1 Introduction to Professional Ethics
Ethics-2 Professional Misconduct 
Ethics-3 Part I of Schedule I
Ethics-4 Part II,III &IV of Schedule I
Ethics-5 Part I of Schedule II
Ethics-6 Part II & III of Schedule III

 Internal Audit short notes









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