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Responsibilities of Joint Auditors:
The concept of Joint audit is very common in Nationalized banks. The standard does not deal with the relationship between a principal auditor who is appointed to report on the financial statements of an entity and another auditor who is appointed to report on the financial statements of one or more divisions or branches included in the financial statements of the entity. Such as Relationship between the Principal auditor and Branch auditor. 
Joint Auditors:
Practice of appointing more than one auditor to conduct the audit of large entities. Such auditors, known as Joint Auditors. Joint Auditors conduct audit jointly & report on the financial Statements.      
                                                               Example : Reliance Industries Limited has three auditors namely Chaturvedi & Shah, Deloitte Haskins & Sells LLP, Rajendra & Co. These three audit firms conduct audit of Reliance Industries Limited. So Above three audit firms are known as Joint Auditors.
Responsibilities of Joint Auditors:
                                                                 Each Joint Auditor is responsible only for the work allocated to him. On the other hand, all the joint auditors are jointly and severally responsible –
1. In respect of Undivided work.
2. Nature, timing or extend of audit procedures. Every auditor is responsible for determining the nature, timing or extend of audit procedures pertaining to his area. However consider a case where Inventories was audited by Joint auditor and all the joint auditors were mutually decided the audit procedures to be followed for inventory for that particular joint auditor. Now the other joint auditors will be responsible only for the judgment of the audit procedures relating to inventory. How the audit procedures have been implemented will be responsibility only of that particular joint auditor who has been allocated inventory.
3. All the joint auditors responsible for compliance with disclosure requirement. ie. Notes on accounts
4. Audit report should be as per the statutory requirements. This is the common responsibility of every joint auditor.
5. Any significant matter which was uncovered by a particular joint auditor and which was made known to all the other joint auditors will be a common responsibility of all of them.

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