SCOPE OF EXTERNAL AUDIT Which one of the following is not normally covered under the scope of Statutory Audit :

<p>a. Examination of Books of Accounts.</p> <p>b. Verification of figures of assets and liabilities reported in Balance Sheet.</p> <p>c. Statement of Changes in Equity.</p> <p>d. Computation of Taxable Income and Preparation of Company Income Tax Return.</p>