Is it true that insurance contracts are always available to auditors?

Insurance contracts are not always available to auditors due to various factors. Access to these contracts can depend on the nature of the audit, the type of insurance involved, and specific regulations governing privacy and confidentiality. Insurance companies may restrict access to contracts to protect sensitive information, and some contracts may not be readily disclosed unless there is a legal or regulatory requirement to do so. Additionally, auditors may only have access to parts of the contract relevant to the audit, rather than the entire agreement. Understanding the availability of these contracts is crucial for auditors, as it informs their ability to verify compliance, review billing practices, and assess the appropriateness of services rendered.