Section 8(1) in National Financial Reporting Authority Rules, 2018
(1)For the purpose of monitoring and enforcing compliance with auditing standards under the Act by a company or a body corporate governed under rule 3, the Authority may: -(a)review working papers (including audit plan and other audit documents) and communications related to the audit;(b)evaluate the sufficiency of the quality control system of the auditor and the manner of documentation of the system by the auditor; and(c)perform such other testing of the audit, supervisory, and quality control procedures of the auditor as may be considered necessary or appropriate.
