Section 33: Auditors' duties and powers

(1) It shall be the duty of the auditor of a public enterprise, in preparing his report, to carry out such investigations as may enable him to form an opinion as to whether-
(a) proper accounting records have been kept by the public enterprise and proper returns adequate for their audit have been received from branches of the public enterprise not visited by him; and
(b) the balance sheet of the public enterprise and its profit and loss account, if not incorporated in the balance sheet, are in agreement with the accounting records and returns.
(2) If the auditor is of the opinion that proper accounting records have not been received from branches of the public enterprise not visited by him, or if the balance sheet and the profit and loss account, where not incorporated in the balance sheet, are not in agreement with the accounting records and returns, the auditor shall state that fact in his report.
(3) Every auditor of a public enterprise shall-
(a) have right of access at all times to its books, accounts and vouchers; and
(b) be entitled to require from the public enterprise such information and explanation as he thinks necessary for the performance of his duties.
(4) If the requirements of sections 25 of this Decree are not complied with in the accounts, it shall be the auditor's duty to include in his report, so far he is reasonably able to so, a statement giving the required particulars.
(5) It shall be the duty of the auditor to consider whether the information given in the directors' report for the year for which the accounts are prepared is consistent with those accounts and if he is of the opinion that it is not, he shall state that fact in his report.