Are audit files the property of auditor?

This fact is very important in real situation whether audit files are the property of auditor or not. There are different thoughts on this topic. Some time customers claims that these papers should be in their custody because auditor is the agent of businessman; he deals with bank, directors of other companies or creditors as his agent.
But auditor also claims that this paper should be in their custody because, these papers are created by them and their employees during the work of audit. Second, these papers and files are so important for auditor because if some one Charges that he did not perform his duty well, then auditor can show these files and can protect his side.
This dispute has been solved by the case of syklosnchi V/s bright gram and company (1938) . In this case judge said that all the audit files have the property of auditor. Auditor are entitled of these files and they work independent as the professional not as the agent of company.