Power and Duties of an Auditor - CA Inter Notes Chartered Accountants are experts in nearly every aspect of finance, including taxation, auditing, and business economics. CA Intermediate is the second level of the ICAI's three-tiered Chartered Accountancy program. It is divided into two groups, each with four subjects. After passing the CA Foundation test, a student can enroll in the ICAI CA Intermediate course. An auditor is a professional who examines, checks, and validates the correctness and truthfulness of a company's financial documents. Auditor's Authority and Responsibilities Every auditor has unrestricted access to the books of account and vouchers of the firm being audited, whether they are at the company's listed office or elsewhere. Every company's auditor has the authority to examine the company's records and transactions if they are relevant to the consolidation of financial statements. An auditor has the right to be notified of any general meet
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