Eager Auditors LLP have acquired a new client Quirky Chips Ltd, a local company specialising in potato products. Frank is part of the team on the first audit of Quirky Chips Ltd. One of his tasks in the audit is to review the travel expenses incurred by the companys management team in the past year. In doing so, Frank discovers that Gabby, the companys marketing director, made numerous claims for trips abroad, which she claimed were work related. Further investigation by Frank has revealed that these trips taken by Gabby were personal holidays and completely unrelated to her work. Frank discusses this with Gabby and is informed by Gabby that the trips were authorised by the managing director of Quirky Chips Ltd, however Frank did not check or confirm this fact with the managing director.

Consider the above scenario in respect of the duties that are owed by an auditor to a company under UK Company Law