Mention the areas in which all the joint auditors are jointly and severally responsible.

All the joint auditors are jointly and severally responsible in the following area: In respect of the audit work which is not divided among the joint auditors and is carried out by all of them; In respect of decisions taken by all the joint auditors concerning the nature, timing or extent of the audit procedures to be performed by any of the joint auditors. In respect of matters which are brought to the notice of the joint auditors by any one of them and on which there is an agreement among the joint auditors; For examining that the financial statements of the entity comply with the disclosure requirements of the relevant statute; and For ensuring that the audit report complies with the requirements of the relevant statute.