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Details of Audit work done by the auditor is recorded in

AAudit Report

BAuditor Diary

CBalance Sheet

DProfit and Loss Statement

Answer:

B. Auditor Diary

Read Explanation:

Bank Reconciliation Statement - BRS

  • Prepared by Auditor 

  • Showing disagreement between the cash book & Pass book 

Auditor Diary:

  • Details of Audit work done by the auditor

  • Prepared in prescribed form

  • Submitted to his superior officer for approval 

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