Articled Assistant
124 Points
Joined February 2019
In case of an NGO or a registered association, the external auditor is appointed as per the by-laws of that organisation. If the By-laws permit the appointment of the auditor in a meeting other than the AGM, then it is possible to appoint the auditor. Also, the scope of the audit is usually written in the audit engagement letter. Although, in this case, I think both the auditors will audit the current year within their defined scope.