Abstract
Digital Audit will create an environment of zero-paper trail and go completely paperless and faceless. This article emphasises how the digital platforms support real-time monitoring of the client’s data based on Enterprise Resource Planning (ERP) and statutory authorities’ portals like MCA, GST, TRACES etc and of course use of internet/e-mail/cloud computing for transferring/obtaining electronic data required for audit purposes. An Auditor can easily complete about 70 per cent of the Audit work digitally without visiting the client’s premises provided the client is equally equipped with all modern electronic facilities.
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