Under which of the following section auditor has a duty to enquire into six specified matters and re...........

Auditing Concept of Auditing

Under which of the following section auditor has a duty to enquire into six specified matters and report by exception?

Section 227(4A)

Section 227 (IA)

Section 227 (2)

Section 227(3)

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Explanation:

Section 227(4A)

The Central Government may, by general or special order, direct. that, in the case, of such class or description of companies as may be specified in the order, the auditor' s report shall also include a statement on such matters as may be specified therein: Provided that before making any such order the Central Government may consult the Institute of Chartered Accountants of India constituted under the Chartered Accountants Act, 1949