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https://help.tallysolutions.com/docs/te9rel51/Auditor_Edition/India/Tax_Audit/audit_compliance_scenario.htm

Audit & Compliance Scenarios

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

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