not the rights of the auditors

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter2: The Auditor’s Responsibilities Regarding Fraud And Mechanisms To Address Fraud: Regulation And Corporate Governance
Section: Chapter Questions
Problem 24CYBK
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25. Which of the following are not the rights of the auditors?

a) The right to all information and explanations (from management) necessary for the proper conduct of the audit.

b) The right to receive notice of all meetings of the directors and to attend those meetings.

c) The right to speak at shareholders’ meetings on matters affecting the Management.

d) The right to visit the branches of the client and right to access all accounting books and records.

e) The right to examine and evaluate financial and information systems, recommending controls to ensure system reliability and data integrity

f) The right to review data about material assets, net worth, liabilities, capital stock, surplus, income and expenditures



a. Only d) , e) and f)

b. All a) , b) , c) , d) and e)

c. Only e) and f)

d. None of the options given

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