The matters on which an auditor has a duty to report under Section 143 (3)can broadly divided into two categories, namely | Faculties

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Mr. Dubey

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📊 Auditing Corporate Governance

Q. The matters on which an auditor has a duty to report under Section 143 (3)can broadly divided into two categories, namely

(A) Statement of fact and opinion
(B) Accounts examined and every financial statement during his tenure
(C) Both (a) & (b)
(D) Only (b)

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✅ Correct Answer: (A) Statement of fact and opinion

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