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Taxmann's Handbook on Secretarial Audit by Usha Ganapathy Subramanian - 1st Edition 2023. The book provides an in-depth understanding of Secretarial Audit. It guides the reader through the entire secretarial audit process, from deciding to accept the engagement to conducting various audit procedures and creating the audit report, addressing the auditor's responsibilities regarding fraud and quality control aspects. Additionally, it addresses the challenges secretarial auditors face, summarising legal requirements, ICSI auditing standards, and related guidance notes.