Rights and duties of auditors


Auditor’s rights

Auditors have a number of rights enabling them to collect a broad range of evidence during tax and fiscal audits. Auditors are entitled to:

  • Enter land and buildings, premises or other areas of the audited party
  • Review and copy files, accounts and other types of documents related to the audit, notes, printouts and data in electronic form, subject to specific regulations on classified or privileged information
  • Hear witnesses, the audited party, and other persons
  • Examine assets subject to audit
  • Collect other necessary materials within the scope of the audit
  • Determine the identity of persons if necessary for the audit
  • Demand a physical inventory
  • Seek expert opinions, and
  • Secure the evidence gathered.

An auditor can also demand the release of files, accounts or other documents, to be held against receipt for the duration of the audit:

  • If there is a justified suspicion that they lack integrity, or
  • If the audited party does not provide the auditor conditions enabling proper review of the documentation, such as providing the auditor separate premises to store the documents.

As noted above, a fiscal audit authority may also conduct a tax audit as part of the audit proceedings.

Auditor’s duties

Obligations are also imposed on auditors, including the duty to present authorisation to conduct an audit and official identification. Auditors are also required to:

  • Provide the audited party or its representative the full ability to actively participate in each stage of the audit, including by providing explanations and submitting their own evidence to clarify the case
  • Allow the audited party or its representative to participate in activities such as hearing witnesses, inspections, inventory, or taking expert opinions
  • Allow the audited party or its representative to review the audit documents and findings
  • Review the demands of the audited party or its representative to supplement the documentation and verify the findings, and notify them of how the demands are addressed.