Query

What happens inthe practical Life is many a times  Audit Reports are made after Filing of returns due to scarcity of time.

If u go in Legal & correct way then its necessary that director should approve the Accounts the first and then auditor will present their report to the Directors of the company.First director has to sign the report & then Auditor Signs it.

But in Practically life no such compliances are made except some good CA Practioners firm & BiG 4 firm

So be Practical in this aspect.