The board of directors shall appoint first auditor of a company

Correct answer: D. With in one month of incorporation of the company Get Executive Coaching

  • A. With in one month of completion of capital subscription state of the company
  • B. With in one month of the promotion of the company
  • C. With in one month of the commencement of the business of the company
  • D. With in one month of incorporation of the company Get Executive Coaching

Explanation

Under company law, the directors must appoint the first auditor within 30 days of the company’s incorporation. If they fail, the members appoint the auditor in a general meeting.

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About Auditing

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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