Auditor and related provisions – Test 1

An auditor may function as –
I.An employee
II.An independent professional

Where the vacancy is caused by resignation of auditor, the appointment of auditor shall also be approved by the company at a …. convened within ….. of the recommendation of the board and he shall hold the office till the conclusion of the …..

When the auditors works for the organization, is usually referred to as …

“Casual Vacancy” in relation to auditor means vacancy which arises due to –
1.Resignation
2.Death
3.Disqualification of auditor

When an independent professional outside the organization is appointed; he is know as –

Which of the following section of the companies act,2013 contains provisions regarding the appointment of the auditor?

Section 139 of the companies act,2013 generally auditors are appointed by –

Though auditors are appointed equity shareholders in certain cases auditors can be appointed by –
I.Directors
II.Central government
III.Debentures holders

As per section 139(6) of the companies act, 2013 provides that the first auditor or auditors are to be appointed by the …..

In which of the following case of casual vacancy, board of directors is authorized to fill up the vacancy?
I.Due to registration of auditor
II.Due to death of auditor
III.Due to disqualification of auditor

Company ….. to send any intimation of appointment of first auditor to the registrar of companies (ROC)

In case board of directors fails to appoint the first auditors within 30 days of its incorporation, the company in …. .may appoint the first auditors

The article of association of a company ….. preclude the auditor team from availing himself of all information which is material to enable him to make his report and from fulfilling his statutory duties to the shareholders

In case of board of directors fails to appoint the first auditors within … of its registration, the company shall within ….. at an …. appoint auditor

As per section 139(6) of the companies act, 2013 provides that the first auditor or auditors are to be appointed by the board of directors within ….. of the date of the registration of the company

The first auditor shall hold office till the conclusion of –

Section 139(1) of the companies act, 2013 provides that …. must appoint an auditor

Every company shall, at each annual general meeting, appoint an auditor or auditors to hold office from the conclusion of that meeting until the conclusion of –

A firm whereof majority of partners…. are qualified for appointment as aforesaid may be appointed by its firm name to be auditors of a company

The company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the registrar within …. of the meeting in with the auditor is appointed

Section 139(1) of the companies act,2013 provides that every company must appoint … as an auditor
1.An individual
2.A firm
3.A firm having at least three partners
4.Body corporate

Section 139(8) of the companies act,2013 provides that the casual vacancy in the office of auditor may be filled by the –

Section 139(8) of the companies act,2013 provides that the casual vacancy in the office of auditor may be filed by the board within….. of such vacancy

Which of the following section of the Companies Act, 2013 contains provision as regards to qualifications of auditors?

Which of the following section of the Companies Act, 2013 contains provisions relating to disqualifications of auditors?