Perceptions of Auditors on Various Aspects of Statutory Audit

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Statutory audits, mandated by law in India, apply to various entities such as joint stock companies, banks, and trusts. The process involves specific regulations concerning auditor appointments, audit procedures, and report content. Despite standardized auditing practices, auditors' perceptions of statutory audits can vary, necessitating an examination of their views on the adoption of these practices. Additionally, evaluating auditors' satisfaction with existing auditing standards is crucial for understanding the effectiveness and uniformity of statutory audits in the country.