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An auditor's report is given after the completion of the audit process, which is usually conducted at the end of the financial year of a company. According to the Companies Act, 2013, every company is required to get its accounts audited annually by a qualified auditor. Once the audit is complete, the auditor issues a report addressed to the members of the company and presents it at the annual general meeting (AGM). The auditor’s report is annexed __________ __________ __________ _________ ______.
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