The only time anyone else, including the client, has the legal right to examine the audit files is when they are subpoenaed by a court as legal evidence.

Question

Quizplus · Accepted Answer

The audit files are confidential and can only be disclosed when legally required, such as when subpoenaed as evidence in court. Otherwise, they are protected by client confidentiality and can only be accessed by authorized individuals within the audit firm.

The Only Time Anyone Else, Including the Client, Has the Legal