In case the directions fail to appoint first auditor (s), the shareholders shall appoint them at_________by passing a resolution.

Correct answer: A. a general meeting

  • A. a general meeting
  • B. first annual general meeting
  • C. statutory meeting
  • D. annual general meetingCompare Business Loans

Explanation

If the directors fail to appoint the first auditor within the prescribed period, the shareholders appoint the auditor by resolution at a general meeting. This is not specifically restricted to the first AGM or the statutory meeting.

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Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.

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