Question

The provisions concerning the company auditor are contained in sections 224 to 233B of the Companies Act. Match List-I (Section) with List-II (Dealing with matters):

List-I: Sections	List-II: Matters
(A) Sec. 227	(I) Right of auditor to attend general meetings
(B) Sec. 226	(II) Reading and inspection of auditor’s report
(C) Sec. 231	(III) Qualifications and disqualifications of auditors
(D) Sec. 230	(IV) Powers and duties of auditors

• (A) - (I), (B) - (II), (C) - (III), (D) - (IV)
• (A) - (IV), (B) - (III), (C) - (II), (D) - (I)
• (A) - (IV), (B) - (III), (C) - (I), (D) - (II)
• (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

Hint:

Familiarize yourself with key sections of the Companies Act to understand the scope of an auditor’s role

Answer 1

The Correct Option is B

The Companies Act lays out clear responsibilities for auditors:
- Sec. 227 outlines the powers and duties of auditors, enabling them to access records and conduct inquiries.
- Sec. 226 defines qualifications and disqualifications, ensuring only eligible professionals can act as auditors.
- Sec. 231 provides the right of auditors to attend general meetings, emphasizing transparency.
- Sec. 230 focuses on reading and inspection of reports, ensuring stakeholders have access to accurate financial data