Under Section 143(1), an auditor can access books of account
AOnly with consent
BOnly during the AGM
CAt all times, anywhere
DOnly after year end
Answer & Solution
Correct answer: C. At all times, anywhere
Section 143(1) gives every auditor a right of access at all times to books and vouchers, wherever they are kept.
Keep practising Audit Documentation
Browse all Audit Documentation questions for CA Inter, or explore more Auditing topics.
Related questions
Who should be allowed to stop or alter an audit trail process?An accounting audit trail links detailed transactions toInternal evidence becomes more reliable when internal controls areAs misstatement risk rises, the evidence an auditor should collectA direct reply from an outside party about an assertion is aRe-adding totals to test arithmetic accuracy is calledAudit evidence gathered by auditors is recorded in the auditThe auditor must comment on transactions with an adverse effect on