The Auditors’ Edition includes Tax Audit, Statutory Audit and Statutory Compliance capabilities as default features without any dependency on Tally.NET subscription for authentication to perform Audit or Compliance services on Local data. The Auditor can open Auditors’ Edition of Tally.ERP 9 and access his client's data available locally and start Audit using Audit & Compliance features.
To use Audit & Compliance features locally,
Go to Gateway of Tally > Click on F3: Company Info or press Alt+F3 > Select Company
Or
Go to Gateway of Tally > Press F1
Select the company to be audited from the List of Companies

Press Enter to load the selected company
Enter the Client’s Username and Password
Note: If the Client’s Company is not Password protected, then you need to enable the security features by going to Company Alteration screen as the Audit & Compliance Features will be available only when Company is password protected.

Press Enter to Load the Company
The Gateway of Tally screen with the Audit & Compliance options appears as shown:

Press Enter on Audit & Compliance menu

Press Enter on the required menu:
Tax Audit
Statutory Audit