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Auditor can have lien on his clients books & records but it is conditional.
The auditor cannot apply lein on clients books and he can proceed through any other legal action
True: The auditor can exercise his lien on client’s books and records subject to the
following conditions:
(a) Document retained must belong to the client who owes the money.
(b) Such documents must have come into auditor’s possession with the client’s
authority.
(c) Some work must have been done and fees for work performed must be outstanding.
