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https://help.tallysolutions.com/docs/te9rel66/Auditor_Edition/India/Tax_Audit/audit_compliance_scenario.htm

Audit & Compliance Scenarios (India)

Chartered Accountants can use Statutory Audit and Statutory Compliance tools to Audit the Client's data in one of the following scenarios:

At CA’s office with Local Data (using Auditors’ Edition and local data)

At Client’s Place with Local Data (by Remotely getting Auditors’ Edition License)

From Anywhere (Access data and Auditors’ Edition License Remotely)

Note: The Statutory Audit and Statutory Compliance are default features available with Auditors’ Edition of Tally.ERP 9.