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    <description>An auditor has unrestricted access to company books and may require information from officers; must report to members whether the accounts give the information required by law and present a true and fair view of the company&#039;s affairs and profits or losses. The auditor must inquire into loans and advances, book entry transactions, sale of securities held as assets, deposits classification, personal expenses charged to revenue, and cash receipt for share allotments. The report must confirm receipt of necessary information, proper books and branch returns, agreement of accounts with books, and compliance with accounting standards, and must explain any negative or qualified answers.</description>
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