A company auditor can exercise his rights to the extent not restricted the terms and conditions of appointment.” Comment.

Auditing and Assurance Revision Questions and Answers

To enable the auditor to discharge his duties effectively, the Act gives him certain rights. An auditor has the right of access to the books and vouchers of the company. He is also entitled to seek information and

explanations from the officers of the company. He has the right to receive notices and other communications pertaining to all general meetings of the company and to attend any general meeting. These rights enable the auditor to carry out his duty of reporting to the members of the company on the financial statements examined him.
The rights of the company auditor cannot be limited or abridged in any way. Any resolution limiting the powers of the auditor or any such provision in the Article of Association will be void. Similarly, any terms and condition of appointment limiting the powers of the auditor given the Act will also be void. Thus, the auditor can exercise his rights to the extent given the Act.

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