An Auditor Diary is submitted to --- for approval.Athe board of directorsBhis superior officerCthe general bodyDthe financial committeeAnswer: B. his superior officer Read Explanation: Bank Reconciliation Statement - BRSPrepared by Auditor Showing disagreement between the cash book & Pass book Auditor Diary:Details of Audit work done by the auditorPrepared in prescribed formSubmitted to his superior officer for approval Read more in App