23 One must possess either of the following to qualifications for appointment as the auditor of the company
ఆడిటర్గా నియమింపబడాలంటే ఈ రెండు అర్హతలలో ఏదైన ఒక దానిని కలిగి ఉండవలెను
O A Chartered Accountant or certified Auditor
చార్టర్డ్ అకౌంటెంట్ లేదా సరి సైడ్ ఆడిటర్
B. O A Chartered Accountant or IOWA
బార్డర్ఆకొంటెంట్ లేదా ఐ.సి.డబ్ల్యు.ఎ.
COA Chartered Accountant or B.com.
చార్టర్ఆకొంటెంట్ లేదా బి.కామ్.
D.OAchartered Accountant or M.com.
చార్టర్డ్ అకౌంటెంట్ దా ఎం.కామ్.
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O A Chartered Acoountant or certified Auditor
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Option A is the correct answer i.e. Chartered Accountant or Certified Auditor.
- Option A is correct because a Chartered Accountant or Certified auditor has the authority to audit and evaluate the company so that can do that and their report is also accepted by the government as financial evidence.
- Option B is incorrect as Chartered Accountant has the authority but IOWA does not have the same authority.
- Option C is incorrect because B.com is a mere graduate course and it does not teach how to audit the company and as their certification is also not accepted by the government.
- Option D is incorrect because, M.Com is a postgraduation and they can not audit any firm.
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