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..... Act, 2013 (18 of 2013) ; (c) auditing standards means the 'auditing standards' as defined in clause (7) of section 2 of the Act ; (d) auditor means an individual or a firm including a limited liability partnership incorporated under the Limited Liability Partnership Act, 2008 (6 of 2009) or any other Act for the time being in force, who has been appointed as an auditor of .....

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..... ber. (2) Words and expressions used and not defined in these rules but defined in the Act shall have the same meanings respectively assigned to them in the Act. ******* Notes 1. Inserted vide NOTIFICATION No. [F. No. 1/4/2016 CL-I] dated 05-09-2019 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Ta .....

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