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.

More than one per day is fine – within reason!

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?