Audit of Accounts of Partnership Firm:The Indian Partnership Act, 1932 does not require an audit of a partnership firm. It is only optional and up to the interests of the partners. Considering the benefits of audit many firms get their accounts audited by a qualified auditor. The scope and conduct of audit and rights and duties of the auditors are determined on the basis of the agreement between the firm and auditor. While conducting an audit of a partnership firm the auditor must refer to the Deed of partnership. The Companies Act, 2013, and various laws require the appointment of an auditor. The Companies Act, 2013 lays down the procedure of appointment of the auditor of the company and also the rights and duties of an auditor. Therefore, the agreement entered between the partnership and auditor determines the duties of an auditor of a partnership firm.