Describe the duties of an Auditor as set out under the Companies Act.

• Acquaint himself with his duties under the Companies Act and the articles of the company whose books and accounts he is called upon to examine.
• Examine the books, accounts, vouchers and other documents of the company
• Make a report for submission to members in general meeting.
• Act honestly i.e. not certify as true what he does believe to be true.
• Exercise reasonable care, skill and caution of a competent careful and cautious auditor.
• Satisfy himself that the companies security exist and are in safe custody.
• Provide professional advise if called upon to do so.
• Approach his task with an inquiring mind and not with suspicion of dishonesty.

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