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The note book, register or dairy maintained by the audit clerk during the course of audit for recording is known as

AAudit Note Book

BAudit Diary

CObservation Register

DAudit Logbook

Answer:

A. Audit Note Book

Read Explanation:

Audit Note Book:

  • Maintained note, book, register or dairy by audit clerk during the course of audit for recording.

  • observation

  • Points discussed with auditor 

  • Further clarification 

Audit Working papers

  • Details about account 

  • Also called working sheet


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