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In this video tutorial from Devika's Commerce and Management Academy, the topic of auditing is discussed. The process of auditing starts with the commencement of audit work, where the auditor needs to follow certain steps. Throughout the audit, various topics are covered, leading to the completion of the audit work. The audit report plays a significant role as it reflects everything the auditor has done, including positive and negative aspects, problems faced, and suggestions provided. It is a condensed summary of the entire audit work, which is then submitted to the client or management for review. This report represents the auditor's findings and conclusions.
