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Answer Posted / aparna
Classification of Auditing:
1. Point of coverage: complete and partial
2. Legality: voluntary and compulsory
3. Nature of organisation: private and govt
4. practical point of view: final, continuous and interim
5. specific objective point of view: cash, special, cost, joint, systems, propriety audits.
6. degree of independence: independent, statutory and internal
7. recent trends point of view: social, environmental and quality.
8. periodical audit
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