It is the time of the year when Income taxes have to be paid and returns filed for the previous assessment year. Auditors will be busy scrutinising the accounts of their clients to determine the state of finances of the company. Depending on the size of the company this exercise is likely to take anywhere between a few days to upto three months. The effort to undertake an exercise that examines every financial transaction to arrive at the state of the finances is humoungous and can take several people from both the Auditor's side and the Client's side.