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1)Who is an auditor? 2

Accounting

1)Who is an auditor? 2. What is the function of an auditor? 3. Who has the duty to prepare accounts for the company? 4. What accounts and records must be prepared? 5. Delineate the relevant sections of the Companies Act that deals with Auditors and Accounts. 6. What is meant by a 'true and fair view'? 7. Are there other references that can be used which explain the rules and procedures with regards to accounts and auditors? 8. What significance do auditors have to Corporate Governance? 9. Why might it be considered unnecessary to audit the financial records of a small company? 10. Can you suggest a reason why a small company may choose to carry out an audit on a voluntary basis? 11. How could a board of directors influence an auditor's report?

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