TAX AUDIT

AS PER STANDARDS ON AUDITING , AUDITOR GIVE REASONABLE ASSURANCE AND ..GIVE TRUE AND FAIR VIEW ..BUT IN FORM 3CA 3CD AMD 3CB 3CD ...THERE IS A BY DEFAULT MENTION OF TRUE AND CORRECT VIEW....WHY? AND STATE WHETEHER STANDARDS ON AUDITING APPLIES TO TAX AUDIT...
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Refer Question 1 of Practice manual of icai under audit of fiscal law chapter. You will get detailed explanation

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