https://www.taxtmi.com/circulars?id=10678 There is no statutory requirement that an auditor must visit branch premises; if branch accounts, books and vouchers are maintained at or made available to the head office, the auditor may examine them there, subject to professional judgment about the sufficiency of evidence and need for further procedures. en-us Tue, 09 May 1961 00:00:00 +0530 Thu, 16 Jun 2011 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10678 There is no statutory requirement that an auditor must visit branch premises; if branch accounts, books and vouchers are maintained at or made available to the head office, the auditor may examine them there, subject to professional judgment about the sufficiency of evidence and need for further procedures. Circulars Companies Law Tue, 09 May 1961 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10678