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The options for the above question (see the picture above) are | Apna Mentor CA Final

The options for the above question (see the picture above) are as follows-
Anonymous Quiz
14%
The requirement of the audit team is not correct
14%
The view of the management is correct because of the applicability of Ind AS
23%
The view of management is correct because of applicability of internal financial controls reporting
49%
The view of the management is not correct