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a very good evening friends uh we welcome you to this webinar on audit Trail Im Sanjeev single chairman of the auditing and Assurance standard board and on my behalf and on behalf of my vice chairman CA Vishal by Doshi I welcome you all to this program um I know it is when coded season but we were receiving a lot of queries from member to organize a program on audit Trail and uh youll be happy to note that for this Council here this is the 71st program of the auditing and Assurance standard board in less than two months and Friends those who may not be aware let me tell you that we have also started a expert panel to answer your queries on Bank audits as this is Operation from 1st April till 15th April please feel free to raise your queries and uh we have about 50 experts who are promptly responding to the queries this is operational uh and you know within 24 hour to 48 hours we are responding to the queries of course they are the personal views of those experts and there is no fee t