The auditor must exercise due care and skill before he certifies that the financial

statements show a true and fair view.


b)Explain the ways in which an auditor can minimize his potential liability for professional negligence (10 marks)


c)Highlight the possible defenses available to an auditor in a court of law who has been sued for failure to detect fraud in client's company.

d) In the context of the Companies Act, state the duties of an auditor.