auditors right??

There is nothing in law to prevent auditors contacting anyone. However, Mt would be unprofessional to contact a client's customer without the client's permission. If permission is refused, auditors would be suspicious that something was being concealed or information withheld.

thank you sir by the way i have doubt ?? can i post more than 1 question per day or is there any limit for posting the question by a user in a day??

More than one per day is fine - within reason!

ok sir :) :) thank you

So if a client refuses permission and auditors are not getting enough information to perform alternative procedures and they become suspicious, would it be ok for the auditors to contact the client's customers without approval?