Ipcc auditing solution nov 2013

Sir, i hav a doubt in tat answer paper regarding branch auditor's working paper. In study material its given like, company auditor can access all books of accounts of branch office but not branch auditor's working paper.. 

Deepika G, Hire Purchase Transaction is also financial lease. However Some points of Operating lease may also be mentioned.

Sir, Is there any difference betwwen "True and Fair View" and "True and Correct View"

and if yes what shuld we have while auditing.