Audit Note Book

              During the course of an audit, an auditor has to make several queries which might not have been satisfactorily answered, he might have taken down the totals of different books of account, and certain other points which he would like to incorporate in his audit report. Lest he might forget these points, he notes them down in a book which is called an Audit Note Book. This book is sometimes called Memoranda Book. It may be a bound or loose leaf book.

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