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You are the auditor of Banku Ltd. While conducting the audit of the company for the year ended 31 December 2017, you wanted to refer

You are the auditor of Banku Ltd. While conducting the audit of the company for the year ended 31 December 2017, you wanted to refer to the minutes book but the Board of Directors refused to give these books to you. Required: Discuss the implications of the directors action.

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