⭐ Important points (exam-critical)
- ⭐EQCR partner must be engaged before signing the audit report.
- ⭐NFRA jurisdiction: listed cos + cos with paid-up capital > ₹500 cr / turnover > ₹1000 cr.
- ⭐Documentation must enable experienced auditor unconnected with engagement to understand procedures.
- ⭐Differences within engagement team resolved per SA 220 — escalate if unresolved.
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