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Is statutory auditor and internal auditor may be same

This query is : Resolved 
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(Querist)
30 June 2014 Dear SIrs,

IS statutory and internal auditor of a pvt ltd company same.as per statuory requiement there is no requiorement of internal audit but still same auditor is doing internal & statutory audit. is it correct
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Ganeshbabu K

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Ganeshbabu K (Expert)
30 June 2014 Not possible
.
.
Single person cannot act as internal auditor as well as statutory auditor
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