(1) The duties, duties and rights of the auditor shall be as follows:- (a) To audit the accounts and financial statements, (b) To prepare and submit the audit report to the board of directors of the bank or financial institution, including the accounts, balance sheet and profit and loss account audited by him. (c) Inform the board of directors if there are irregularities in the operations of the bank or financial institution or if it is not working properly and such matter is likely to cause loss to the bank or financial institution. Causing:- (1) Violation of the conditions specified by the National Bank while granting the license of the bank or financial institution or this Act or the rules, regulations or instructions given under this Act, (2) Adversely affecting the regular operations of the bank or financial institution, (3) Preventing the auditor from submitting the audit report or forcing him to submit an incorrect audit report. (2) The auditor shall have the right to inspect all documents and records including bank or financial institution accounts, books of accounts, accounts, vouchers, etc. In the course of completing the work in an appropriate manner and complying with the duties, he may request the information and clarification he deems necessary from the official of the bank or financial institution. (b) Financial statements including balance sheet, off-balance sheet transactions, profit and loss statement and cash flow statement have not been prepared in accordance with the format and method prescribed by the National Bank and the said statement is not consistent with the books, ledgers, records and accounts maintained by the bank or financial institution, (c) Account books, ledgers, accounts and accounts are not kept properly according to the prevailing law, (d) Any officer of the bank or financial institution has not done any work or irregular act contrary to the prevailing law or the bank or financial institution has suffered loss.Whether or not, (e) Debt write-off has been carried out in accordance with the regulations or instructions of the National Bank, (f) Whether the business of the bank or financial institution has been conducted satisfactorily as prescribed by the National Bank, (g) Matters to be informed to the shareholders, (h) The prevailing law (i) Other suggestions that the auditor deems necessary to give. (4) After receiving the auditor's report, the Rastra Bank may order the auditor of a bank or financial institution to perform the following additional tasks if it deems it necessary: a) To submit additional information deemed necessary by the National Bank in connection with the audit, (b) to broaden the scope of the audit of the transactions of the bank or financial institution or its subsidiary companies, (c) on a specific matter as specified by the National Bank or as recommended to the bank or financial institution, etc. to check