(4)The Auditor shall, in connection with the performance of their duties under this Act, have authority: -(a)to inspect the accounts of auditee including physical verification of assets, such as cash, valuables and stores;(b)to require that any registers, books, papers and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which their duties in respect of audit extend, shall be sent to such place and on such dates as they may appoint for their inspection;(c)to put such queries or make such observations as they may consider necessary, to the person in-charge of the office and to call for such information as they may require for the purpose of the audit or the preparation of any account or report which is their duty to prepare.
