An auditor considers that he has been intentionally obstructed by company officers from carrying out his professional and statutory duties.Discuss

Since an auditor has the statutory right of access to all the company‟s books, accounts etc and is entitled to demand explanation from officers of the company the obstruction by the company officers is antithetical to his duty and is entitled to:
i) Demand that the officers forthwith desist from interfering with his duties failing which he instigates their investigation with a view to prosecution.
ii) Write a protest note to the company.
iii) Make a report on the information availed to him and set out the circumstances in which it was made highlighting the problems encountered.

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