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A person or firm appointed to examine the books of account and the accounts of a registered company and to report upon them to company members. An auditor's report must state whether or not, in the auditor's opinion, the accounts have been properly prepared and give a true and fair view of the company's financial position. The Companies Act sets out the qualifications an auditor must possess and also certain rights to enable him to fulfil his duty effectively.

Subjects: Economics — Law.

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