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Hi friends.
What are the duties of auditor in the following cases-
1. IF a company is not making provision for gratuity and also not mentioning the fact in its notes to accounts.
2. If a company is not making provision for gratuity and mentioning the fact in its notes to accounts.
3. If a company is not making provision for gratuity and mentioning in its notes to accounts that 'gratuity liability is accounted on cash basis'.
Please clarify on each case seperately.