https://www.taxtmi.com/circulars?id=10828 Auditors have a right of access to a company's books and vouchers at all times, permitting them to begin audit work, subject to the company's convenience, before formal board approval of accounts. Directors retain responsibility for preparing and approving accounts, while auditors issue a report at the end of the audit process; signing financial statements on the same date as board approval is not by itself proof of an inadequate audit. en-us Fri, 26 Apr 1974 00:00:00 +0530 Fri, 17 Jun 2011 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10828 Auditors have a right of access to a company's books and vouchers at all times, permitting them to begin audit work, subject to the company's convenience, before formal board approval of accounts. Directors retain responsibility for preparing and approving accounts, while auditors issue a report at the end of the audit process; signing financial statements on the same date as board approval is not by itself proof of an inadequate audit. Circulars Companies Law Fri, 26 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10828