Text of applicable Guidance Notes is available in the Appendices of Vol. II of Paper 3- Advanced Auditing & Professional Ethics ( CA Final -New), can be accessed at
https://www.icai.org/post.html?post_id=5777
Text of applicable Guidance Notes is available in the Appendices of Vol. II of Paper 3- Advanced Auditing & Professional Ethics ( CA Final -New), can be accessed at
https://www.icai.org/post.html?post_id=5777