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 defines auditor responsibilities:
- Sec. 227 details auditor powers and duties, including record access and inquiries.
- Sec. 226 sets auditor qualification and disqualification criteria, restricting the role to eligible professionals.
- Sec. 231 allows auditors to attend general meetings, fostering transparency.
- Sec. 230 governs report reading and inspection, ensuring accurate financial data for stakeholders.