The auditor shall examine the company’s books and ascertain that they are prepared according to international financial reporting standards and the financial data correspond with such books. The auditor shall have the right to obtain the information which he/she considers necessary for performance of his/her duties, and the board of directors of the company shall enable him/her to do so. The auditor shall attend the general meetings and express his/her opinion on matters related to his/her duties.
This site currently publishes a verified part of the instrument; the remaining provisions continue to exist and apply independently of their absence from this corpus. Interpretation and application must be checked against the official Arabic text and the current version.