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.... 2013 (18 of 2013); (c) "auditing standards" means the 'auditing standards' as defined in clause (7) of section 2 of the Act; (d) "auditor" means an individual or a firm including a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009) or any other Act for the time being in force, who has been appointed as an auditor ....