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https://help.tallysolutions.com/docs/te9rel63/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 Any where (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.