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The objective of the Auditing - case studies book is to provide case study material to the students to enable them to obtain knowledge and skills in the subject. Auditing is, perhaps, one of the most practical-oriented subjects. Every chapter of this book has been divided into three parts. Part I of the study material deals with the conceptual aspects. Part II comprises of Auditing case studies. The Study Material has been designed keeping in mind the needs of home study and distance learning students. The practical aspect of the subject allows the individual students to exhibit their intelligence and ability to become a better professional.
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