An auditor has the right to lien the books of accounts on non-payment of audit fees subject to some conditions. Which of the following is NOT a valid condition?
1
Documents can be retained only if he has worked on the work assigned.
2
Documents must have come into possession on the authority of client.
3
Documents must pertain to the client who owes the money.
4
Entire books of accounts/documents/agreement should be retained whether connected with work or not.