{"id":2140,"date":"2019-10-05T17:59:58","date_gmt":"2019-10-05T12:29:58","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2140"},"modified":"2019-10-05T17:59:58","modified_gmt":"2019-10-05T12:29:58","slug":"rights-and-duties-of-company-auditor","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/","title":{"rendered":"Rights and Duties of Company Auditor"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The audit is an independent examination of account books, records pertaining to any entity whether profit-oriented or not and irrespective of its legal form or origin when such examination is conducted thereof to express an opinion on the financials of the entity. In this article, we will discuss the rights and duties of an Auditor in relation to such an audit.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2131 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Rights-and-Duties-Company-Auditor.png\" alt=\"Rights and Duties Company Auditor\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Rights-and-Duties-Company-Auditor.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Rights-and-Duties-Company-Auditor-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Rights-and-Duties-Company-Auditor-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/#Company_Auditor\" title=\"Company Auditor\">Company Auditor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/#Rights_of_an_Auditor\" title=\"Rights of an Auditor\">Rights of an Auditor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/#Right_of_access_to_books_of_accounts_etc\" title=\"Right of access to books of accounts etc..,\">Right of access to books of accounts etc..,<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/#Right_to_obtain_information_and_explanations_from_the_officers\" title=\"Right to obtain information and explanations from the officers\">Right to obtain information and explanations from the officers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/#Right_to_receive_notices_and_right_to_attend_general_meeting\" title=\"Right to receive notices and right to attend general meeting\">Right to receive notices and right to attend general meeting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/#Right_to_report_to_the_company_members_on_the_accounts_examined_by_him\" title=\"Right to report to the company members on the accounts examined by him\">Right to report to the company members on the accounts examined by him<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/#Duties_of_an_Auditor\" title=\"Duties of an Auditor\">Duties of an Auditor<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Company_Auditor\"><\/span><strong>Company Auditor<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The auditor is an Individual or a firm appointed by the management to examine the books of accounts, financial statements, etc., in order to ascertain the financial position of the entity and such person should be qualified as a chartered accountant.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rights_of_an_Auditor\"><\/span><strong>Rights of an Auditor<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Following are the rights of an Auditor<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Right of access to books of accounts etc..,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Right to obtain information and explanations from the officers<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Right to receive notices and right to attend general meeting<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Right to report to the company members on the accounts examined by him.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Right_of_access_to_books_of_accounts_etc\"><\/span><strong>Right of access to books of accounts etc..,<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Auditor has a right to access the books of accounts, vouchers of the company and its branches which is kept at the registered office or at any other places at all time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In case of a holding company, the auditor has a right to access the books of accounts, records of all its subsidiaries and associate companies in so far as it relates to the consolidation of its financial statements with that of its subsidiaries and associate companies.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Right_to_obtain_information_and_explanations_from_the_officers\"><\/span><strong>Right to obtain information and explanations from the officers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In order to perform the duties of an auditor, he has the right to obtain information and explanation from the officers as he may deem to think reasonable and necessary to perform the audit.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Right_to_receive_notices_and_right_to_attend_general_meeting\"><\/span><strong>Right to receive notices and right to attend general meeting<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The auditor has a right to receive notices and any other communication in relation to the general meeting. Unless the company specifically exempted, the auditor has a right to attend the general meeting either by himself or by his representative and be heard.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Right_to_report_to_the_company_members_on_the_accounts_examined_by_him\"><\/span><strong>Right to report to the company members on the accounts examined by him<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The auditor has a right to report the members which were prepared by him by examining the books of accounts, records, etc., of the company.<\/span><\/p>\n<h2><a href=\"https:\/\/aktassociates.com\/start-a-business\/private-limited-company-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2113 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Private-Limited-Company-Registration.png\" alt=\"Private Limited Company Registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Private-Limited-Company-Registration.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Private-Limited-Company-Registration-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Private-Limited-Company-Registration-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Duties_of_an_Auditor\"><\/span><strong>Duties of an Auditor<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 143(1) of the <a href=\"https:\/\/aktassociates.com\/blog\/incorporation-of-company\/\">companies act, 2013<\/a>, Besides the rights or powers of an auditor, the auditor has certain major duties to inquire which shall be described as follows<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">whether the loans and advances which was made by the company on the basis of security have been properly secured and whether the terms and conditions on which they had been made are prejudicial to the interests of the company or to the members of the company.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">whether the transactions of the company which are represented merely by book entries are prejudicial to the interests of the company;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">where the entity not being an investment entity or a banking entity, whether so much of the assets of the entity as consist of shares, debentures and other securities have been sold at a price lesser than that at which they were purchased by the entity;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">whether the loans and advances which was made by the company have been shown as deposits;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">whether the personal expenses have been charged to the revenue account or not;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">where it is stated in the books and documents of the<a href=\"https:\/\/aktassociates.com\/blog\/steps-to-check-company-registration-status-with-mca\/\"> company<\/a> that any shares which has been allotted for cash, whether such cash has actually been received in respect of such allotment, and if cash has not been actually received, whether the position as stated in the\u00a0 accounts books of the company and the balance sheet is correct, regular and not misleading.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The audit is an independent examination of account books, records pertaining to any entity whether profit-oriented or not and irrespective &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Rights and Duties of Company Auditor\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/rights-and-duties-of-company-auditor\/#more-2140\">Read more<span class=\"screen-reader-text\">Rights and Duties of Company Auditor<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2130,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rights and Duties of Company Auditor AKT Associates<\/title>\n<meta name=\"description\" content=\"The audit is an independent examination of account books, records pertaining to any entity whether profit-oriented or not and irrespective of its legal form or origin when such examination is conducted thereof to express an opinion on the financials of the entity. 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