Tax Audit doubt

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what is the duty of the current tax auditor in respect to fixed assets, if the previous auditor during previous year audit has forgot to consider one fixed asset.
As a newly appointed auditor what adjustments to be made.
Replies (1)
These are the pertinent points:
1. statutory auditors report.
2. any qualification or any disclosure.
3. any notes on accounts or events after the balance sheet date.

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