| In the case of a company, the working papers of the company auditor are the auditor's property. |
| The district auditor has made the point that he is independent of the council. |
| But the provincial auditor ruled that its listings didn't count, and therefore it didn't qualify as a newspaper. |
| The internal auditors must explain to company members why a firm is retained as external auditor without a public tender. |
| The decision to appoint an external auditor for the bank is the mandate of the board of governors, a body superior to the board of directors. |
| Now the stringent board registration scheme sets standards for audit quality control and auditor independence. |
