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Describe the duties of an Auditor as set out under the Companies Act.

Describe the duties of an Auditor as set out under the Companies Act.

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Martin
-Acquaint himself with his duties under the Companies Act and the articles of the company whose books and accounts he is called upon to examine.

- Examine the books, accounts, vouchers and other documents of the company

- Make a report for submission to members in general meeting.

- Act honestly i.e. not certify as true what he does believe to be true.

- Exercise reasonable care, skill and caution of a competent careful and cautious auditor.

- Satisfy himself that the companies security exist and are in safe custody.

- Provide professional advise if called upon to do so.

- Approach his task with an inquiring mind and not with suspicion of dishonesty
marto answered the question on February 5, 2019 at 11:56

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