Teaching EMRS Accountant Mock Test 2023 Accounting and Auditing Financial Statements Analysis Auditing
ABC Ltd. restrained the company auditor to visit the branch office of ABC Ltd. and have access to accounting records maintained at the branch as they have appointed separate auditor for the branch office. Choose the correct option in this regard.
1
Auditor has the right to visit the branch, even if separate auditor is there at branch
2
Auditor cannot visit the branch when separate auditor is there for branch.
3
Auditor needs written confirmation from Management before visit.
4
Auditor needs to take the approval of branch auditor for visit.