An auditor is an official whose job it is to carefully check the accuracy of business records. An auditor might be either an internal auditor, external auditor or independent auditor for accounting firms in the public or private sector. Who can be appointed as an Auditor? Only a qualified Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 can be appointed as an auditor. However, the following points should also be considered for the appointment of auditor. 1. If the Chartered Accountant is holding a Certificate of Practice, and practicing in his individual capacity, he may be appointed as an auditor only as an individual. 2. If the Chartered Accountant is holding a Certificate of Practice and is a partner of a firm of chartered accountants, the firm may be appointed as auditor. Any partner of the firm may perform his duties in the name of the Firm. 3. If any person is holding a certificate authorizing him to act as an auditor, even th...
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