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Question

Who can not be appointed as auditor?

A
Director
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B
Manager
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C
Secretary
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D
All of the above
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Solution

The correct option is D All of the above
Auditor must have the due qualification for appointment as the auditor of the organization. Normally audit function is done by a qualified chartered accountant. In case of internal audit, an independent person may be appointed by the company to conduct the internal audit. Below person can not be appointed as the auditor of the company:
1) Director
2) Manager
3) Secretary

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