This was worth 3 marks and required candidates explain 3 rights that enable auditors to carry out their duties.

Most candidates provided three, or occasionally two, valid points; although there was some confusion regarding rights and professional ethics and experience. The basic points of access to documents, access to directors/explanation and attend and speak at meetings were mentioned by a majority of candidates.

Non-relevant points mentioned included:
• Right to obtain a management letter
• Right to obtain third party confirmations
• Right to resign (unless linked to calling of a GM)
• Right to use an expert.

While the auditor will normally obtain a management letter, for example, the auditor cannot force management to provide this. Marks were generally awarded for the generic points of right of obtain information from management, as noted above.

A minority of candidates approached the question by stating the professional and/or ethical requirements of an auditor; for example the auditor must be qualified and regulated. While factually correct, these points did not relate to the rights of auditors to carry out their duties and so no credit could be given.

In summary, the question was relatively well-answered.