i) The rights of an auditor under the Companies Act, 2019 (Act 992) include:

1. Access to records and vouchers.
2. The right to explanation of any information.
3. The right to attend all general meetings of the company.
4. The right to receive notice and other information which concerns him as the auditor.
5. The right to be heard at any part of the meeting concerning him.
6. The right to apply to the court for direction in relation to his performance of functions under the Act.
7. The right to not be removed from office without proper procedure.
   (Any 4 points, 1.5 marks each = 6 marks)

ii) Actions an auditor may take when some rights are denied:

1. Report to senior officials about the non-provision of records or information.
2. Express an opinion in the audit report about the limitation in scope.
3. Resign from the appointment if substantial fees are not paid or if there is non-compliance with regulations.
4. Apply to the court for direction when in doubt.
   (Any 2 points, 2 marks each = 4 marks)