Auditor rights and duties
Auditor rights and duties arise from applicable law, professional standards and engagement terms. They may include access to relevant information and responsibilities for obtaining evidence and reporting. The precise rights, recipients and remedies vary by jurisdiction and entity type.
Worked example
An auditor requests access to accounting records and communicates a significant restriction to the appropriate parties under applicable requirements.
Common mistake
Do not assume identical statutory powers or reporting duties apply in every country.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |