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opposition leaders were arrested. 26 June The Union Cabinet ratified the decision to impose the Emergency. 28 June The Times of India published an obituary for democracy, The Indian Express … carried a blank editorial while The Financial Express printed the Tagore poem ‘Where the mind is without fear’. 30 June The Maintenance of Internal Security Act (MISA) was amended
Financial Attest Audit focuses on determining whether an entity’s financial information is presented in accordance with the applicable financial reporting and regulatory framework. … This is accomplished by obtaining sufficient and appropriate audit evidence to enable the auditor to express an opinion as to whether the financial information is free from material
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