company balance sheet last date

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what can be the last date for signature of company balance sheet by auditor
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Thus, if the auditor signs the balance sheet on the same date on which the directors have approved it, it may not be inferred from this solitary circumstance that the auditor has not performed the audit efficiently. [DCA Circular No. 7 of 1974, dated 26-4-1974].
good clarification and information about

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