[Solved] Auditor has got no lien on

Auditor has got no lien on

a) Audit Note Nook

b) Audit working papers

c) Books to Accounts of Client

d) None of these

Answer: (c) Auditor has got no lien on Books to Accounts of Client. The auditor can exercise his lien on client’s books and records subject to the following conditions: -Document retained must belong to the client who owes the money. -Such documents must have come into auditor’s possession with the client’s authority.

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