Which audit out of the following would not be regarded as one audit for the purposesof section 224(IB)?

Audit of one branch each of two different companies

Audit of one or more branches of a company

Which audit out of the following would not be regarded as one audit fo

1.	Which audit out of the following would not be regarded as one audit for the purposesof section 224(IB)?
A.	Audit of one branch each of two different companies
B.	Joint audit
C.	Audit head office & branches
D.	Audit of one or more branches of a company
Answer» B. Joint audit