The information acquired by the auditor from his client in the course of his professional work should not be disclosed to any third party except where consent has been obtained from the client. Required: Explain five circumstances under which an auditor can disclose such information to an appropriate authority without client’s permission

QUESTION ONE(a) You have recently been appointed as the external auditor of XYZ Ltd. Explain the stages you would take in the conduct of your audit. (4 marks)(b) In the context of the Companies Act (Cap. 486), outline the procedure for the removal of an auditor. (6 marks)(c) The auditor should obtain sufficient and appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion.