Page 3371 - Week 12 - Tuesday, 17 September 1991
Next page . . . . Previous page . . . . Contents . . . . Debates(HTML) . . . . PDF . . . .
matters dealt with by the accounts would not be obtained; and
(d) if the auditor is not so satisfied as to any matter referred to in paragraph (a) or (b), the auditor's reasons for not being so satisfied.
"(4) It is the duty of an auditor of an incorporated association to form an opinion as to each of the following matters:
(a) whether the auditor has obtained all the information and explanations that the auditor required;
(b) whether proper accounting records and other records have been kept by the association as required by this Act;
and the auditor shall state in the auditor's report particulars of any deficiency, failure or shortcoming in respect of any matter referred to in this subsection.
"(5) An auditor of an incorporated association has a right of access at all reasonable times to the accounting records and other records of the association and is entitled to require from any officer of the association such information and explanations as the auditor desires for the purpose of auditing the association's accounts.
"(6) The auditor's report shall be attached to or endorsed on the accounts and shall if a member so requires, be read before the association at the annual general meeting, and is open to inspection by a member at any reasonable time.
"(7) An auditor of an incorporated association or an agent of the auditor authorised by the auditor in writing for the purpose is entitled to attend any general meeting of the association and to receive all notices of and other communications relating to any general meeting that a member is entitled to receive and to be heard at any general meeting that the auditor attends on any part of the business of the meeting that concerns the auditor in the capacity of auditor and is entitled so to be heard notwithstanding that the
Next page . . . . Previous page . . . . Contents . . . . Debates(HTML) . . . . PDF . . . .