The company auditor has a right of access to __________________.
A
the company's books of costing
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B
the books of account and vouchers
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C
the statutory and statistical books
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D
all the above
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Solution
The correct option is D all the above Company Auditor is appointed to conduct the balance sheet audit of the organization. Auditor need to verify all the necessary records which are necessary to conduct the audit.
Auditor has a right to access to all the books of account and vouchers including cost records. Vouchers may include cash payment vouchers, cash receipts, sales vouchers, purchase vouchers etc.