ACCA AA Syllabus A. Audit Framework And Regulation - Duties / Rights of the Auditor - Past Papers ^{5 / 8}

In order for auditors to operate effectively and to provide an opinion on an entity’s financial statements, they are given certain rights.

Required:

State THREE rights of an auditor, excluding those related to resignation and removal. (3 marks)

Auditors have various duties to perform in their role as auditors, for example, to assess the truth and fairness of the financial statements.

Required:

Explain THREE rights that enable auditors to carry out their duties. (3 marks)