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The statutory rights of the auditor that enhance auditor independence are:

· s. 310, which provides that the auditor has the right of access at all reasonable times to the accounting and other records and registers, and an entitlement to require from any officer of the company such information and explanations as required for the purpose of the audit.

· s. 329, which provides that an auditor may only be removed from office by a resolution at a general meeting of shareholders of which special notice has been given and the auditor is entitled to make written representations to all shareholders at the company's expense, and to speak at the general meeting.

· s. 331, which provides that the auditor is entitled to receive reasonable fees and expenses for the work carried out.

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