Which two of the following statements are wrong in terms of company external auditors?

a. External auditors are generally members of CCAB professional accountancy bodies and are employed under the Companies legislation to audit the accounts of registered companies.

b. They are appointed annually at the annual general meeting by their clients, the shareholders.

c. Their remuneration is fixed by the Director of Finance.

d. They have a right to attend general meetings to discuss any audit-related matters.

e. They have a right of access to all books, information and explanations pertaining to the financial statements.

f. In a limited company they can be removed by ordinary resolution with special notice.
g. They may be officers, corporations or partners or employees of officers.
h. In the event of their resignation they have to provide a statement of circumstances to the new incoming auditor that will document any specific problems with the audit cover.
i. Where there is a problem with the accounts the auditor will fashion a suitable report to reflect the nature of the problem.