The authority to remove the first auditor before the expiry of term is with__________?

Correct answer: A. the shareholders in a general meeting

  • A. the shareholders in a general meeting
  • B. the shareholders in the first annual General meeting
  • C. the board of directors
  • D. the Central GovernmentHire An Accountant

Explanation

The first auditor is appointed by the directors, but removal before the end of the term requires action by the shareholders in a general meeting. The first AGM is not the only meeting that can exercise this power.

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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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